Aberdeen City Council is among Scottish local authorities with the biggest funding gaps for the next financial year.
The Granite City's shortfall of £53million puts it in third place behind Glasgow with £120million and Edinburgh on £70million.
Scotland's councils are reported to be facing a total funding gap of £700million as they prepare to set their budgets for the coming year.
Individual local authorities have shortfalls ranging from around £7million in the Scottish Borders, according to research by the BBC.
Councils have been appealing to the Scottish Government for more cash, but ministers have said they have been given a fair settlement in challenging circumstances.
Without additional national funding, local authorities are considering major cuts to local jobs and services and increases in council tax to balance their books.
Options
The BBC asked all 32 councils for more details of the options under consideration. All but Angus and Dumfries & Galloway replied.
Local authorities are large employers and cutting staff numbers could significantly reduce costs.
But the Scottish Government has now stepped in to stop any reduction in teaching posts.
Cosla's leadership has said this "means significant cuts will have to be made in other areas that support children, young people, families and our communities".
Introducing or increasing charges for some services can help boost council funds.
Aberdeen City Council is putting up most parking charges, while Moray Council is proposing a 10% increase in the cost of burying the dead, with charges for the interment of local adults to rise from £949 to £1,044.
Local government funding
Council tax only generates about 13% of local government funding. Most of their cash comes from the Scottish Government.
That means small council tax increases don't generate huge amounts of extra money compared to what councils say they need.
Big increases are unlikely to be considered widely acceptable when many households are already struggling with cost of living pressures.
Aberdeenshire is due to set its council tax rates at a meeting today, with councillors being asked to consider the impact of rises of 3%-10%.
A 3% hike would increase the amount paid by those in average Band D properties by £40 a year, while a 10% rise would cost an additional £134.
More typically, local authorities seem to be looking at increases of 3%-5%.
Broader tax powers
In future, councils may have broader tax powers at their disposal including a local visitor levy - sometimes dubbed the "tourist tax".
There are some other options available to local authorities.
Some may choose to draw on their financial reserves - money typically kept aside for emergencies and other unforeseen challenges.
Others are planning to spread the cost of paying back PPP/PFI debts, for things like school buildings, over a longer period of time.
Local authorities have faced a long-term squeeze on their finances and argue that they are underfunded by the Scottish Government.
Ministers accept that councils are under pressure, but point out that they are receiving a cash uplift of more than half a billion pounds in 2023/24.
Little flexibility
Cosla says most of that cash is ring-fenced for particular national priorities and gives councils little flexibility.
Independent analysis by the Institute for Fiscal Studies found that, when new and expanding responsibilities are taken into account, grant funding for Scottish councils is set to fall by 0.8% in real terms this April.
All Scotland's councils are obliged to set their budgets for 2023/24 in the coming weeks, with many of them making their decisions on either February 23 or March 1.