Kerry County Council is owed nearly €1.4 million in rent arrears.
This is according to a statutory audit, which covers the period up to the end of 2019.
An auditor analyses local authorities' financial statements and offers independent opinion on future income and expenditure.
There are nearly 6,000 rent accounts with the local authority, with over 2,300 in arrears.
These accounts are, in total, in arrears to a value of €1.38 million.
This represents a small increase in both the number of accounts and the value of arrears compared to the end of 2018.
It was highlighted in a previous report that there should be a continued focus on early and regular engagement with tenants falling into arrears; the report's author said there was evidence of engagement on the council's behalf.
In response, CEO Moira Murrell says the collection of rents and arrears remains a high priority for the council and the move to automated payments from tenants is an effort to lessen the amount of rent arrears.