Aberdeen City Council has identified the posts which will be lost in a bid to save more than £10 million.
The local authority has been locked in negotiations with trade unions over the summer and is in the process of going through the necessary HR procedures with affected staff.
It is understood enough people have come forward for voluntary redundancy.
Aberdeen City Council co-leader Douglas Lumsden said he believed the targets had been met for voluntary redundancy but could not confirm in which areas the cuts had been made.
He added: “The posts have been identified as part of the new Target Operating Model.
“We’ve had to make changes because we are the lowest funded council in Scotland.
“We are making the changes so there’s no impact on frontline services.
“The job reductions are there but there should be no impact.”
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The council’s ruling Aberdeen Labour, Conservative and independent coalition pledged in its manifesto it would follow a policy of no compulsory redundancies.
In February, it announced up to 370 posts could go under the changes. In a statement that month, it said members had agreed to cut up to 230 full-time equivalent posts.
They added that an additional 140 full-time equivalent posts which are vacant will also be disestablished and these have also been identified.
SNP group leader Stephen Flynn said: “I think councillors and indeed the public will be querying where these posts have been made vacant and what impact, if any, that will have on service delivery across the city.”
The proposals come as part of a massive transformation of the local authority as it looks to slash £125m from its budget over the next five years.
An Aberdeen City Council spokesman previously said: “We have completed the first phase of the organisation’s transition to a new Target Operating Model, which was approved by Council in August 2017.
“The Council is transforming the way it does business to better meet the needs of the people it serves, whilst ensuring financial sustainability in the face of increasingly challenging financial constraints and diminishing funding.
“The work to create more efficient service delivery has included a programme of voluntary severance and early retirement – with a commitment to no compulsory redundancies underpinning the approach being taken. Minimising the potential impact on individual members of staff has been a priority throughout.”