Laois is only ranked a couple of spots better in the table by Transparency International Ireland.
Westmeath and Offaly county councils are in the bottom five local authorities in the country for transparancy.
Councils are being criticised for not publishing financial donations given to their councillors.
A National Integrity Index of all 31 local authorities shows just 10 are displaying their councillors' political donations.
The Transparency International Ireland research has Laois at 23rd with Offaly in 27th and Westmeath ranked as the worst along with Kerry county council.
Fingal and South Dublin County Councils are the most transparent.
Dr. Elliott Jordan-Doak from TI Ireland says it's vital the public knows if their councillors are receiving donations:
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