Some of the main findings from 2009 audit reports
Sligo: Five employees were paid €79,000 for loss of future overtime payments after a change in work practices. They later received more than €10,000 in overtime.
Monaghan: Rates arrears increased by 136pc, up from €456,000 to €1.076m.
Meath: A private company has operated the Navan swimming pool since 2003 without a formal agreement in place. It owes the council €140,000.
Wexford: A €5.6m contract to build a road was not put out to tender.
South Dublin: Rates arrears increased from €9.3m to €18.1m.
Longford: Council owed €2.6m for unpaid housing loans, rents and water charges.
Cork city: Investigation ongoing into distribution by private contractors of parking and domestic refuse discs.
Clare: Collection of water rates fell from 65pc in 2008 to just 30pc in 2009 because of delays in issuing bills.