Some £10 million will be cut across the services after a £3.65 million reduction in revenue support grant from the Scottish Government, but council tax is to be frozen for the third year running.
Councillor Martin said: "We want to share the pain as fairly as we can. We accept some savings will not be popular. There is the pain but there is also the gain."
He added that the main goal was to safeguard front line services and to avoid compulsory redundancies.
For more information on the budget, see the Journal and Gazette out on February 5, 2010.editorial@journalandgazette.co.uk