Andy Anderson, the council's education convener, said the sums allocated by the Scottish Executive failed to match the reality in rural areas.
"In transport we are given pound;4 million, but the actual cost is pound;8 million. In special educational needs, we are pound;5 million over the figure for GAE (grant-aided expenditure)," Mr Anderson said. Transport bills could rise by a further 14 per cent from January once contracts are renewed.
The authority is moving over pound;500,000 from the Executive-promoted Excellence Fund into revenue to offset costs.