A lengthy list of potential cost-cutting measures has been drawn up by a council in a bid to bridge a £12m funding gap.
The Dumfries and Galloway authority has already agreed steps to save £3m in 2020-21 but needs to find more.
The council stressed that no decisions had been taken but they would form the basis of "discussions and decisions" when setting its budget in February.
Among the potential measures to reduce spending are:
- Cutting the numbers of subjects offered in secondary schools
- Decreasing the road maintenance budget
- A 30% drop in funding for major festivals and events
- Reconfiguring social work staffing
The budget options also include ways in which the local authority could generate extra revenue.
- Increasing council tax by 3% each year for the next three years
- Removal of free access to leisure facilities for talented athletes
- Increased fees and charges at Stranraer and Kirkcudbright marinas
- New charges for street naming and resident parking permits
- Moving towards "full cost recovery" for burial services
The council said it continued to face "huge challenges" and expected to have about £49m less to spend on services and resources over the next three years.
A series of "community conversations" is now planned to assess public appetite for the options which have been listed.