Angus residents are expected to be hit with a 3% increase in community tax when the local authority sets its budget on Thursday.
Some 600 full time posts out of an estimated 5,000 jobs will be axed over the next three years, and it is proposed that on-street parking charges are introduced across the county by September.
Angus Council leader Bob Myles and finance convener Angus Macmillan Douglas outlined the stark realities facing the council at a briefing in Forfar on Monday.
The council is facing a funding shortfall of just over £18 million – the largest ever – with £33 million being cut from the budget in the past.
It is proposed £10.3 million of savings will be achieved through change programme activity; £4.6 million by curtailing capital spending to reduce loan charges; £0.6 million from existing uncommitted reserves and £1.1 million from adjustments to committed reserves.
Savings of £3.3m have been identified from the Angus Health and Social Care Partnership, £760,000 from changes to school staffing and a reduction in the music instruction service.
There will is a proposed reduction for winter maintenance of £104,000.
A further shortfall of around £26m is projected for 2019-21 and steps have already been put in place to prepare for this.
The proposed 3% increase in council tax is expected to generate an additional £1.5m and the introduction of parking charges will raise £700,000 a year.
Council leader Mr Myles, an Independent councillor for Brechin and Edzell, said: “With the reduction in grant coming from the Scottish Government it is becoming increasingly more difficult to deliver all the services we have done in the past
“We have tried to do the best we can to alleviate any impositions on our council tax payers but again the council tax payers have had a tax freeze for a long time now and the word we are getting back from some of them is that they would happily pay a little more if they were getting the services.”
Angus Macmillan Douglas, Conservative councillor for Kirriemuir and Dean, said when the current administration came to power last May its major objective was improve the efficiency of the way Angus Council did its business.
It could either cut its services “to the bone” or improve efficiency and productivity.
He said: “We decided we would go flat out to help officers to improve the productivity of Angus Council.”
Councillor Myles praised local communities which had come on board to facilitate various projects, including BRAVO Brechin which had “put Brechin back on the map” in a positive light.
“The Open in Carnoustie will attract world-wide coverage for Angus – we want to showcase what we are doing.
“It is more difficult to do that with limited resources but we are doing our best.”