The cuts will be implemented in 2015, if Scotland votes No to independence. Labour has repeatedly refused to commit itself to higher spending in the event it wins the 2015 election. The net effect on the Scottish budget of both up-front and hidden cuts like those described in the links above will be likely to run into billions of pounds.
When Johann Lamont says that universal services for Scots are no longer affordable, she isn’t basing her calculations on Scotland’s own finances, because Scotland can afford them and will be able to afford them for decades to come. She’s basing them on the reduced pocket money that Scotland will receive from Westminster regardless of who wins the next election, because that’s the true meaning of “One Nation Labour”.
If you like cuts, vote No for more. Lots more.