Contrasting fortunes for Flintshire and Denbighshire councils
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More than 100 jobs are being axed by Flintshire Council as part of a £6m cost-saving plan.
Council tax payers are still expected to face a rise of nearly 5% on their bills from April.
The cost-cutting measures are being introduced to deal with a shortfall in the council's budget for the next financial year.
After an extensive consultation process, 101 staff have volunteered to take redundancy or early retirement.
They will leave the council between March and June as part a reorganisation called "programme for change" which will save more than £2m. Other savings totalling £4m will be implemented but officials have said they are trying to protect services.
Tax hike
The average council tax bill in Flintshire is likely to rise over 4.75% while in neighbouring Denbighshire, efficiency savings are expected to bring an increase of only 2% which is below the rate of inflation.
The redundancies follow the financial crisis in Flintshire council's housing department.
Councillors were warned the deficit in its housing repair budget had worsened in December 2005.
The initial £700,000 overspend for the department that was previously forecast is now expected to reach £2m by the end of the financial year. An investigation has been launched into the management of the department.
Flintshire's external auditors, PricewaterhouseCoopers will publish a public interest report into the crisis in the spring.
But neighbouring Denbighshire council is hoping to make the lowest increase in its council tax since it came into existence 10 years ago.
Councillor Paul Marfleet, lead member for finance, said: "We've done it by improving the way we work, introducing efficiency measures with the sole objective of keeping the council tax low.
"We're very conscious that we have a very high proportion of pensions in the community - the second highest number of local authorities in Wales".