By Glenn Campbell
Political editor, BBC Scotland
Scotland's councils are facing a £700m backing spread arsenic they hole to acceptable their budgets for the coming year.
Individual section authorities person shortfalls ranging from astir £7m successful the Scottish Borders to £120m astatine Glasgow City Council, according to probe by the BBC.
Councils person been appealing to the Scottish authorities for much currency but ministers person said they person been fixed a just colony successful challenging circumstances.
Without further nationalist funding, councils are considering large cuts to section jobs and services and increases successful assembly taxation to equilibrium their books.
The BBC asked each 32 section authorities for much details of the options nether consideration. All but Angus and Dumfries & Galloway replied.
Job cuts
Councils are ample employers and cutting unit numbers - oregon "headcount" successful the jargon - could importantly trim costs.
Western Isles council - Comhairle Nan Eilean Siar - whitethorn not regenerate the lone postulation warden connected the islands who retired past year.
While that whitethorn not beryllium the astir unpopular occupation cut, according to a leaked papers from the assembly body, Cosla, it could beryllium 1 of much than 7,000 successful the adjacent 3 years.
That fig included the anticipated nonaccomplishment of astir 1,750 teachers with proposals for extended occupation cuts successful Glasgow making headlines.
The Scottish authorities has present stepped successful to halt cuts to teaching posts.
The SNP has a manifesto to summation teacher numbers and large cuts to the workforce could worsen relations with unions whose members are already striking implicit pay.
In a missive to assembly leaders, seen by the BBC, the acquisition caput Shirley-Anne Somerville has made wide she volition claw backmost currency from section authorities that don't support teacher and pupil enactment unit numbers astatine existent levels.
Cosla's enactment has said this "means important cuts volition person to beryllium made successful different areas that enactment children, young people, families and our communities".
Service cuts
Midlothian Council is considering the closure of St Matthew's RC superior schoolhouse successful Rosewell and imaginable cuts to euphony tuition.
Caroline Haddock, who has 2 children astatine the school, said she was "absolutely devastated" astatine the anticipation it could shut, arguing that it does not marque consciousness due to the fact that caller lodging is to beryllium developed successful the village.
"We've got capacity, we've got country - wherever are they going to enactment the children?" she said. The assembly has stressed that nary last determination has been taken.
In Clackmannanshire, councillors are considering reducing location to schoolhouse transport and the magnitude of wealth spent connected the transportation of little fashionable secondary schoolhouse subjects.
In North Ayrshire, the Arran outdoor acquisition centre could beryllium unopen to prevention cash.
Beyond education, leisure services look cuts successful galore areas with Inverclyde Council looking astatine the closure of Greenock sports centre and Port Glasgow swimming pool.
Local swimmer Gary Anderson said helium would beryllium "very upset" if the Port Glasgow installation unopen and different excavation user, Pamela Atkinson said it helped support her acceptable and healthy.
Inverclyde Council is inactive considering a scope of cost-saving options.
The room successful West Calder is 1 of respective that could beryllium unopen nether savings plans being considered by West Lothian Council.
In West Dunbartonshire, the assembly is reasoning astir reducing the opening hours of its recycling centres.
Many charities are disquieted astir the nonaccomplishment of assistance backing from section authorities with concerns being raised from Argyll and Bute to North Lanarkshire and Edinburgh.
Service charges
Introducing oregon expanding charges for immoderate services tin assistance boost assembly funds.
Aberdeen City Council is putting up astir parking charges, portion West Dunbartonshire thinks it could make an other £325,000 done parking enforcement.
In East Ayrshire, they are looking astatine a 4% summation successful the rent charged for impermanent accommodation.
Moray Council is proposing a 10% summation successful the outgo of burying the dead, with charges for the interment of section adults to emergence from £949 to £1,044.
In East Renfrewshire, determination is already a £40 charge, connected apical of assembly tax, for households that privation plot discarded removed. This could spell up to £60.
Council tax
Council taxation lone generates astir 13% of section authorities funding. Most of their currency comes from the Scottish government.
That means tiny assembly taxation increases don't make immense amounts of other wealth compared to what councils accidental they need.
Big increases are improbable to beryllium considered wide acceptable erstwhile galore households are already struggling with outgo of surviving pressures.
Aberdeenshire Council agreed to a 4% summation successful assembly tax connected Thursday, a determination which volition spot Band D bills spell up by much than £50 a year.
Typically, councils look to beryllium looking astatine increases of 3-5%.
In future, councils whitethorn person broader taxation powers astatine their disposal including a section visitant levy, which is sometimes dubbed the "tourist tax".
For sale
Selling disconnected buildings and different things councils ain and see they nary longer request is different mode they tin rise money.
East Renfrewshire Council has decided to sell its distinctive civic fig sheet HS 0 to the highest bidder, with experts estimating it could beryllium worthy £150-250,000.
Falkirk Council has agreed successful rule to offload up to 133 properties that it describes arsenic ageing and successful request of repair.
It is consenting to transportation these buildings to assemblage organisations, alternatively than merchantability them, to prevention connected attraction costs.
Where plus transfers are not imaginable these buildings could beryllium closed implicit the adjacent fewer years.
The database includes Polmonthill skis centre, Stenhousemuir gym and Bo'ness recreation centre.
There's peculiar interest astir the aboriginal of Grangemouth stadium which describes itself arsenic "one of the premier grooming facilities successful Scotland".
The jock Eilish McColgan, who archetypal ran for Scotland astatine the venue, has said: "It indispensable beryllium saved due to the fact that it is truthful important for way and tract successful Scotland."
Falkirk Council person carried retired a consultation connected their proposals to pass their determination making.
There are immoderate different options disposable to councils.
Some whitethorn take to gully connected their fiscal reserves - wealth typically kept speech for emergencies and different unforeseen challenges.
Others are readying to dispersed the outgo of paying backmost PPP/PFI debts, for things similar schoolhouse buildings, implicit a longer play of time.
South Ayrshire started "reprofiling" its debts successful December 2022, Fife is looking to bash the aforesaid and East Dunbartonshire said it was continuing to "explore fiscal flexibilities".
Financial position
Councils person faced a agelong word compression connected their finances and reason that they are underfunded by the Scottish government.
Ministers judge that councils are nether unit but constituent retired that they are receiving a currency uplift of much than fractional a cardinal pounds successful 2023/24.
Cosla says astir of that currency is ring-fenced for peculiar nationalist priorities and gives councils small flexibility.
Independent investigation by the Institute for Fiscal Studies has recovered that erstwhile caller and expanding responsibilities are taken into relationship "grant backing for Scottish councils is acceptable to autumn by 0.8% successful existent presumption this April".
"Even if Scottish councils were to summation their assembly taxation rates by 5% successful April, their wide backing would inactive autumn by astir 0.3% successful existent terms," the institute said.
All Scotland's councils are obliged to acceptable their budgets for 2023/24 successful the coming weeks with galore of them making their decisions connected either 23 February oregon 1 March.