Aberdeenshire Council is facing £73m in budget cuts
And Councillor Anne Robertson, the leader of the Liberal Democrat and Independent controlled authority, declared: "We may have hard decisions to make."
A meeting of the full council next Thursday in Aberdeen will debate a range of potential budget cuts from 42.2 million, 57.8 million or 72.9 million in the next two years.
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Hide AdMs Robertson said: "We know there are savings to be made but we won't know how much until we get information from the UK and Scottish Governments. We will continue to deliver services in line with our priorities."