Figures from the audit
The Carlow Arts Centre owes €10.8m to Carlow town and county councils. Its accumulated losses are €1.2m, and is "highly dependent" on the council to remain in business.
The council says the centre is a major attraction, and that arts centres are not self-financing and require ongoing subvention.
* €2.7m tender to operate and maintain the Mutton Island wastewater facility in Galway City has not been tendered, but awarded on an interim basis to the original contractor. This is despite it being advertised in 2004. The council had been "actively" seeking contractors, but the plant needed to be upgraded. It has since completed the tender.
* Cavan County Council was fined €260,000 in November 2012 in relation to breaches of its waste licence for the Corranure landfill. The council paid €123,000 in legal and professional advice fees. The council said the engagement of professionals was "essential" to defend the case.
* Wexford County Council's new headquarters were expected to cost €41m, but overran to €47m. The overruns arose after the main contractor went into liquidation.
* Clare County Council has taken over 142 unfinished housing estates, and bringing them up to standard could result in "significant future expenditure".