Roscommon County Council sought workers under the Job Bridge scheme to properly register land, housing and other assets held by the local authority.
The auditor says that Mayo councillors are not providing an "adequate" level of detail on expenses claims. In Clare, the council should consider if value for money was achieved sending councillors to three conferences at a cost of €16,000. Similar concerns have been raised in Kerry about a €19,000 spend on three conferences.
The auditor has advised Meath County Council to "avoid risk" instead of "maximising returns". The council has €47m invested in two banks, and says investments are made in a "risk adverse" manner.
Staff in Kerry and Donegal are paid additional allowances outside of national pay structures. In Donegal, they cost €1.1m in 2013. 'Acting up' allowances paid to officials in Kilkenny and Clare without sanction from the Department of the Environment.
Right of way
Waterford City Council ignored a right of way it held over lands, and spent €314,000 building an access road to sporting facilities across an alternative route.
Upgrading works at Priory Hall in north Dublin housing complex will cost €27m. Dublin City Council hopes to offset the costs against the sale of 65 apartments.
Sale of land
Offaly County Council sold land in 2013 to a private company. The contract provided for an initial payment and 12 instalments between May 2013 and January 2014. Seven of the payments are outstanding.
Wexford County Council has to find €4.5m to help pay for its new council headquarters. The work was finished without funding being in place.
Westmeath County Council has loans totalling €12.6m in respect of 58 unsold affordable homes. The homes are occupied, and interest payments are being funded through a leasing scheme.
South Tipperary County Council sold its domestic bin collection service in 2011, but has arrears totalling €135,000. The auditor says the situation needs to be "brought to a conclusion".
Roscommon County Council has one of the highest rent collection rates in the country, at 91pc.