The letter from Lib Dem councillors published in today's Times warns: "These cuts will have an undoubted impact on all frontline council services, including care services to the vulnerable.

"Rather than assist the country's recovery by making savings to the public in a way that can protect local economies and the front line, the cuts are structured in such a way that they will do the opposite."

The full list of signatories, published by PA, is:

Richard Kemp, Leader, Liberal Democrat Group, Local Government Association;

Council leaders: Carl Minns, Hull; Cec Tallack, Milton Keynes; Paul Tilsley (deputy leader), Birmingham; David Faulkner, Newcastle; Ian Marks, Warrington; Virginia Gay, North Norfolk; Andrew De Freitas, North East Lincolnshire; Tim Carroll, South Somerset; Stuart Langhorn, Lancaster; David Watts, Broxtowe; Tony de Vere, Vale of White Horse; Keith House, Eastleigh; Anne Turrell, Colchester; Sian Reid, Cambridge City; Alan Connett, Teignbridge; David Budd, Purbeck; Ann De Vecchi, Lewes; Dorothy Thornhill (mayor). Watford; Gerald Vernon-Jackson, Portsmouth.

Liberal Democrat Group Leaders: Alan Boad, Warwick; Gavin James, Basingstoke & Deane; Tom Smith-Hughes, Essex; Joe Abbott, South Tyneside; Roger Hayes, Bolton; Peter Wilcock, Uttlesford; Simon McDougall, Arun; Brendan Haigh, Newark & Sherwood; Nigel Martin, Durham; Hilary Jones, Derby; Linda Redhead, Halton; Sue Carpendale, Babergh; Iain Sharpe, Watford; Kathy Pollard, Suffolk; Maureen Rigg, Stockton; John Boyce, Oadby & Wigston; Andrew Smith, Chicester; Phil Taylor, Tewkesbury; Len Gates, Test Valley; Ruth Davis, South Gloucestershire; Tony Gillam, Gedling; Chris Maines, Lewisham; David Milsted, North Dorset; Roger Price, Fareham; Brian Greenslade, Devon; Ian Stewart, Cumbria; Richard Andrews, West Oxfordshire; Margaret Rowley, Wychavon; Ann Buckley, Havant; Jane Parlour, Richmondshire; Alan Sherwell, Aylesbury Vale; Graham Longley, Southend; Zoe Patrick, Oxfordshire; Brian Jeffries, East Riding of Yorkshire; Bob Sullivan, Waltham Forest; David Lomax, High Peak; Paul Coddington, Doncaster; Liz Tucker, Worcestershire; Simon Ashley, Manchester; Roger Walshe, Sevenoaks; John Fisher, Staffs Moorlands; Paul Morse, Norfolk; Jane Clark, Wealden; Christina Jebb, Staffordshire; David Walker, Charnwood; Noel Rippeth, Gateshead; Penny Otton, Mid Suffolk; Nan Farmer, Carlisle; David Foster, Blackburn with Darwen; Dr Robin Studd, Newcastle under Lyme; Peter Chegwyn, Gosport; Richard Sharp, Woking; Mary Baldwin, Bucks; Jerry Roodhouse, Warwickshire; David Neighbour, Hart; Arthur Preece, Hartlepool; Nigel Hartin, Shropshire; David Neve, Tunbridge Wells; Geoff Welsh, Blaby; Roger Kutchinsky, Hertsmere; Ross Henley, Taunton Deane; Jack Cohen, Barnet; Julie Morris, Epsom & Ewell; Terry Stacy, Islington; Alex Perkins, Canterbury City; Geoff Chamberlain, East Devon; David Fearn, Derbyshire Dales; Helen Dyke, Wyre Forest; Paul English, Craven; Paul Elgood, Brighton & Hove; Paul Hodgkinson, Cotswold.