A task force created earlier this year has recommended merging municipal departments and reducing the number of employees through attrition.
It has also called for a self-financing, early retirement incentive program for municipal employees.
The committee was led by Cape Breton University external vice-president Keith Brown.
The report, the first of its kind since amalgamation in 1995, is now in the hands of Mayor Cecil Clarke and council members.
The municipality says residents can respond to the report on its website or write to Clarke's office.
Decisions on the report's recommendations are expected in the fall.