Highland Council will today begin consulting with its staff and the public to seek ways to make multi-million pound savings.
A budget gap of £66.7million is being anticipated by Highland Council over the next three years.
Feedback is being encouraged to find measures to reduce costs and increase income.
Budget leader Alister MacKinnon said: “We are aware that there has been an uplift of £900million over three years into funds given to Scotland and we are hopeful that we will get our fair share of that and we will do everything we can to lobby the Scottish Government.
“We believe, and we believe we are right, that the Highlands are a very unique area with our road infrastructure, our rurality and the challenges we face in delivering our services in the Highland area are totally different to a city-based council, and we believe we should be getting more money for our services.
“As a council, we have to be more commercial and that is the reason we have started this multi-year budget. We have to make sure we are more business-like in our approaches.
“We will do everything we possibly can to respond to feedback over what we do well and what we can do better, and where would they like services done.”
Savings of £102million have already been implemented by the Highland Council over the period spanning 2013-14 to 2018-19, with council tax rising by 3% over the past two years in order to deliver a balanced budget.
Chief executive of Highland Council Donna Manson said: “We really see this as your voice, your council, your future. We really want to try and allow people to be really involved in what we are doing and for us to be as transparent as possible.”
An online video has been launched and will be displayed via YouTube and at service points. A survey is also being launched to ensure feedback can be delivered.
Highland Council leader Margaret Davidson said: “Everywhere you go people say the council could be more efficient. We are going to do our level best to respond to that, to find the efficiencies our self and to let them direct us.”
Information over where public sessions are taking place can be found at www.highland.gov.uk/yourvoice.
Feedback of all information gathered is expected to be returned by the Highland Council in January.