Facilitating remote working for local authority staff in Roscommon county Council cost an estimated €300,000 last year.
This auditors report was prepared in light of the serious impact Covid has had on the Council's finances - with the auditor claiming that the Council could survive 2020 without returning a significant deficit thanks to government support.
However, it warned that due to the uncertain long term impact of the pandemic, Covid may have "significant ramifications" for future years, depending on further government assistance.
As of the end of December 2019, the Council had a balance of €202k, and a surplus of €12k for the 2019 financial year.
Fixed assets increased as a result of works done at the Arts Centre costing €1.5m, €1.4m on new plant and equipment as well as €4.7m on 28 new housing units.
Rates collection also improved in 2019 by three percent to 89% of all collectable rates - with debtors reducing from €1.9m to €1.3 million year on year.
The auditor did warn however that due to the pandemic, the trend is unlikely to be reflected in the 2020 accounts.
The collection of housing rents is also predicted to decline as a result of the unwinding of the PUP payment by government later this year.
Capital expenditure of €40.9 million was allocated to various projects, including €5.6m on the n60 Oran realignment project as well as €6.4m on the N5 Ballaghaderreen to Longford road works.