A special meeting of the Scottish Cabinet has been called as ministers face a budget black hole of at least £1bn.
BBC Scotland understands the Scottish government is struggling to make its £60bn tax and spending plans work.
It is said to be a collective issue and not a problem of agreeing a deal with Green ministers – who are in a power-sharing agreement with the SNP.
The Scottish Budget is due to be unveiled on 19 December.
It was already confirmed that the proposals would include a council tax freeze.
Finance Secretary Shona Robison also warned that the public sector workforce would need to be cut because of funding pressures.
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