South Ayrshire Council leader Peter Henderson has backed a warning that councils are facing both service cuts and tax hikes to balance the books.
He said that 'tough decisions' would require to be made which includes setting council tax levels after the Scottish Government indicated an end to the freeze in 2022/23.
With many anticipating up to five per cent tax increases at a number of councils, neighbouring East Ayrshire Council has revealed it is working on its budget on the basis of a three per cent rise.
However, South Ayrshire did not disclose any planning assumption for its own potential rise.
Alison Evison, the leader of COSLA, the umbrella organisation representing Scotland's councils, has continued to slam the amount of money offered to local authorities, warning of significant council tax rises and service cuts.
Ms Evison said that the money available to authorities from the Scottish Government would not meet the demands at a local level.
She told the BBC the issue would not be whether there would be a council tax rise – following the removal of the tax freeze brought in last year – but the size of that increase.
And she said that there was likely to be a double hit with service cuts added into the mix.
Such has been the concern about future finances, administrations led or in coalition with the SNP have made it clear that they are not happy with the SNP-Green government's offer.
Councillor Henderson said: “We fully support the COSLA position and there will certainly be some tough choices to come.”
For their part, the Scottish Government has insisted that it has provided increased core funding. However, councils have argued that this does not tell the whole story, with rising inflation and ring-fenced funding not taken into account.
In an interview with BBC Scotland, Ms Evison, a Labour councillor in Aberdeenshire, said: "There will be increases to council tax this year. It's obviously up to each local council in terms of their own circumstances how big that increase will be.
"Councils want to be able to deliver services to their local communities and they need to look at the levers they have in order to deliver those services."
Asked if cuts or tax rises were inevitable, she added: "I think both are probably inevitable, in that councils have to be able to deliver local services to vulnerable people and to everyone across our local communities, and it needs to have money in order to be able to give those services.
"On paper we've got more money, but a lot of that money is ring-fenced to meet Scottish Government priorities.
"Even when you look at the increase there and the priorities we are meant to be delivering, the money doesn't cut it – it's £100 million short for delivering those essential priorities from the Scottish Government.
"They are the priorities we agree are important across our communities, but they desperately need to be funded and the cash increase we have got doesn't cut that, and it also doesn't cover things like increased costs in our communities."
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