Councils shake-up 'makes no sense' says Ceredigion leader
15 January 2014 Last updated at 13:35 GMT
Reorganising councils in Wales could cut 15,000 jobs, the Welsh Local Government Association (WLGA) has said.
Research by the accountants Deloitte, commissioned by the WLGA, indicates the cost of the changes is likely to be more than £200m.
Next Monday, the Williams Commission on public services is likely to recommend a big reduction in the number of councils from the current 22.
The last restructuring in Welsh local government was nearly 20 years ago.
Ceredigion Council leader Ellen ap Gwynn said reorganisation would be costly at a difficult time already for councils in Wales.