Angus councillors meet on Thursday to determine the authority’s £242 million budget for the coming year.
Council leader Iain Gaul has restated the council’s determination to make the money go further through a cross-party approach to deciding where it will be spent.
In 2014 councillors agreed a three-year savings strategy that Mr Gaul and Angus finance spokesman Alex King said remains on track.
But despite optimism the targeted £19 million of savings will be achieved, the most pessimistic projections indicate a further £20 million in cuts will be required by 2018-19.
Key to the savings agenda is the spend-to-save Transforming Angus programme Mr Gaul said is aimed at delivering a 9:1 return.
In advance of the meeting in Forfar, Mr King delivered an assurance that all of the extra grant received by the council for new responsibilities of free school meals, childcare and self-directed support is being allocated in full to those services.
“In addition, almost £5 million is proposed for investment into adult services, learning disabilities, waste, fleet, winter maintenance, broadband in rural schools etc,” he said.
“We set up a three-year plan and we are now in the middle of that, but this is a rolling programme.”