Lincolnshire County Council still needs to save £90m a year, warning services will be reduced or closed in the future.
The council said the further savings can not be achieved by efficiency savings alone, with its budget being halved over the past ten years.
Although it has pledged to protect certain areas such as safeguarding children and gritting roads, It is now consulting with residents on what services are important to them.
Cllr Martin Hill, leader of Lincolnshire County Council, said: ‘We’ve already started to reduce our operating costs wherever possible, but we can’t find this £90m per year through efficiency savings alone.
‘We need to decide which services we believe are essential and which, while desirable, could be reduced, delivered in a different way, or even stopped.’