Tipperarys two County Councils are among the few around the country which do not have to rely on an overdraft to meet their day-to-day expenses.
A report from the Department of the Environment shows that around 20 of the State's 34 County and City Councils are in the red.
Nine of them are highlighted as having overdrafts in excess of €2 million.
While the most recent Local Government Audit Service figures show both Tipperary County Councils are in the black there was still a significant difference between them.
The South Tipp local authority had funds of almost €3 million while North Tipp County Council had just under €110,000.
Donegal had the highest overdraft at €12.7 million.
