Most of the main parties favour the change, with work, health and social services in a new national service want to merge.
COSLA health spokesman Douglas Yates claimed that the guidelines have been developed for short-term political gain.
The parties have described their plans to reform before the election of 5 May.
You are striving to improve services for older people and at the end of the so-called "postcode lottery" for the care.
The Tories support merge of health and social welfare budgets.
During the SNP commissioning model you prefer a head start with councils and health boards work together to provide social services.
But the Liberal Democrats said that she would oppose centralization of services.
Mr Yates, said: "In anyone's book, £ 300 m, the badge on a social care worker is to change shirt no good use of public funds."
"There are big challenges, we need to address but the national parties plans move social care in the NHS are developed an expensive distraction, short-term electoral advantage to win."
System 'unfair'
Mr Yates said the bureaucracy created by such a step would take "to unravel years", while employees are tied up would be dealing with legal and structural issues, instead of providing the services.
"The worst, there is no evidence that the public would end up with a better social care service," he added.
But labour health spokeswoman Jackie Baillie said plans were their party to change more than the badge on a social care worker shirt.
"To many older people fall into the gap between hospital and social work means that they will not care that you need and deserve," she said.
"The current system is not fair, not working and the status quo is no longer an option."
Delayed discharges
SNP public health Minister Shona Robison said: "Cosla labour's plans you create a new and expensive bureaucracy, but which all the Contracting Parties recognize we need to improve services for the twin challenges of an ageing population and cuts Westminster is Scotland's budget rightly critical."
"Our lead commissioning model avoids the cost of the labor red tape at the same time improve services."
Murdo Fraser, the conservative health spokesman said that his party had supported fusion of the budget for a long time, as a means of providing a faster response time for most in need of care.
"It would also serve the number of delayed discharges to reduce under the SNP Government on increased thoughts levels," he said.
But Liberal Democrat finance spokesman of Jeremy Purvis, said: "Cosla's warning of the £ 300 m costs absolutely confirmed the Lib Dem argument that centralization is not only bad for the provision of local services, but can be hundreds of millions of pounds costs."
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