The accounts presented to recent end-of-year conventions of 28 counties were made available and sourced by the Irish Independent and show a slight improvement in the overall picture for county boards.
Seven of the 28 counties analysed ran deficits compared to 11 of the 32 in 2011.
Among those who turned themselves around were Westmeath, Wexford, Kildare, Roscommon, Sligo and Antrim.
But worryingly, Tipperary and Waterford remain plunged in year-to-year deficits that they are struggling to deal with, while Kerry and Meath joined them in recording deficits well in excess of €100,000.
The GAA's finance department are constantly monitoring the financial situation of all the counties and those on any critical list can change from year to year. A presentation to the GAA's Management Committee last week gave the most recent picture of the climate throughout the country and while it was reported to have improved ever so slightly, there is still much concern that up to five counties are really struggling.
They include some of the Association's biggest hitters like Waterford and Tipperary, who continue to run up deficits, while Armagh and Sligo are also understood to be under the spotlight.
Spiralling
Tipperary have outlined a number of measures to deal with a spiralling deficit that has reached €650,000 over the last four years. An auditor only last week described their situation as "precarious."
A worrying development is the fall of Kerry and Meath into significant deficit on 2012 figures, with Meath dropping €230,000 on their €50,000 surplus in 2011 as gate receipts and much higher maintenance costs got them in trouble, while Kerry's gate receipts fell considerably as a deficit of €157,438 was recorded.
While there is concern in Croke Park about these counties it is not immediate as historically they have a good track record in managing their finances.
In 2011 Westmeath, Kildare, Tipperary, Waterford, Sligo, Roscommon, Antrim, Armagh, Wexford, Limerick, Fermanagh and Carlow all ran deficits on day-to-day spending.
But only three of those counties (Armagh's accounts were not available) remain in the red on day-to-day spending, with Waterford and Tipperary now the most serious worry for Croke Park.
The recent presentation to management noted a fall in local gate receipts in a majority of counties, which is impacting on income.
Once again the most pristine set of books have been presented by Cork, Tyrone and Kilkenny, who occupied the top three places on the 2011 surplus table.
But, significantly, both Cork and Tyrone, who recorded profits close to €500,000 on all activity in 2011 have dropped significantly in 2012, Cork down from €492,309 to €384,653, Tyrone slightly less as they fell from €471,240 to €388,575. This puts them top of the financial table of counties for 2012.
Kilkenny went to an All-Ireland hurling final replay and a league hurling final in a busy year, but still managed to shave off more than €7,000 in team expenses, despite their season lasting an extra three weeks.
So far, Kildare are the only county to be publicly 'bailed out,' with financial help to support day-to-day running costs coming close to €700,000 in the last year. But with direct input from Croke Park, they are now considered to be off the 'critical list.'
The GAA's finance department still consider the amounts being spent on inter-county team preparations to be far too high and see it as the main area of concern.
In 2011 some €19m was spent in this area and estimates suggest that this has only slightly fallen over the last 12 months after coming down from a peak of over €22m four years ago.
LEINSTER
Carlow
Income: €734,273
Expenditure: €714,001
Surplus: €20,272
Carlow ran the smallest deficit of the 11 counties who were in the red in 2011, so this is a significant nudge in the right direction.
Dublin
Income: €3,264,394
Expenditure: €3,105,613
Surplus: €158,781
A decent surplus, but their spend on inter-county preparation was still the highest by some distance, in excess of €1.6m, despite not being in an All-Ireland football final and their early exit in the hurling championship.
Kildare
Income: €1.4m
Expenditure: €1.371m
Surplus: €26,861
A surplus for the first time in six years is a small step to recovery. They face the strictest budgetary conditions of any county, with direct input from Croke Park's finance department over almost every significant financial transaction.
Kilkenny
Income: €3,671,942 (includes ticket account)
Expenditure: €3,378,000
Surplus: €293,770
Once again they are almost Germanic in their approach to budgetary matters. Progress to an All-Ireland hurling final replay and a league final only served to improve their surplus by almost €70,000.
Laois
Income: €1,160,407
Expenditure: €1,143,637
Surplus: €16,770
Their surplus has dropped by almost €80,000, with their O'Moore Park account costing them €42,000.
Louth
Income: €701,908
Expenditure:€ 677,557
Surplus: €24,351
Not as bright a picture as 2011, but they have still managed to stay above water for another year.
Meath
Income: €1,129,000
Expenditure: €1,310,000
Deficit: €180,000
An alarming change, with gate receipts down by €90,000 and expenditure rising by some €185,000. Overall, a €230,000 swing in the wrong direction from a €50,000 surplus recorded in 2011.
Offaly
Income: €889,638
Expenditure: €959,315
Deficit: €69,677
Hammered by depreciation of €210,982, Offaly were otherwise cost-positive with income beating expenditure by over €100,000.
Longford
Income: €1,357,367
Expenditure:€1,120,897
Surplus: €236,470
From one of the smallest pools Longford once again record one of the impressive sets of results for any board. A surplus rise of almost €200,000 recorded on 2011.
Westmeath
Income: €584,310
Expenditure: €520,210
Surplus: €64,100
The most dramatic transformation as they left the historical issues of 2011, when they had to write off a loan to the hurling board and sponsorship money owed. Topped the deficit list in 2011 with €248,712, but are top of the class as far as the Croke Park finance department are concerned for 2012.
Wexford
Income: €2,130,826.
Expenditure: €2,012,770
Surplus: €118,056
Have sorted themselves out. Twelve months ago they were in a mess, but gate receipts were up €64,000.
Wicklow
Income: €715,980
Expenditure: €713,265
Surplus: €2,715
Another county to stay just above water with a slight surplus on 2012 activities.
MUNSTER
Clare
Income: €1,511,244
Expenditure: €1,489,517
Surplus: €21,727
Team expenses took a significant €110,000 jump in 2012 with the U-21 hurlers winning an All-Ireland title and the senior footballers reaching the last 12.
Cork
Income: €3,167,332
Expenditure: €2,782,679
Surplus: €384,653
With the Pairc Ui Chaoimh redevelopment imminent Cork will continue to need a surplus like this well into the future. Healthy as always.
Kerry
Income: €2,567,696
Expenditure: €2,725,134
Deficit: €175,113
Team expenses came down slightly as the senior team didn't travel as far, but overall income was down 11pc while gate receipts fell by 22 pc.
Limerick
Income: €1,551,299
Expenditure: €1,631612
Deficit: €80,313
On day-to-day running costs, just about broke even, but depreciation and a loan to the Gaelic Grounds pushed them into deficit.
Tipperary
Income: €3,851722
Expenditure: €4,096,112
Deficit: €244,390
One of the trouble spots concerning Croke Park. Stringent efforts are being made to bring financial matters under control. Among the measures decided last week were levies on local match passes and banning jersey swapping after games. In four years they have run up a deficit of €650,000.
Waterford
Income: €1.09m
Expenditure: €1.31m
Deficit: €212,271
Another trouble spot that is in the process of cutting costs and re-financing. Secretary Tim O'Keeffe reported to convention that they "stood still" in 2012.
CONNACHT
Galway
Accounts were not available at the time of going to press.
Leitrim
Income: €860,670
Expenditure: €802,222.
Surplus: €58,448.
Team expenses dropped below €300,000 again, so the books were easily balanced.
Mayo
Income: €1,949,380
Expenditure: €1,721,983
Surplus: €227,397
Have a huge capital debt on MacHale Park but they are comfortably repaying it and generated significant improvement in fundraising in 2012.
Roscommon
Income: €1,424,189
Expenditure: €1,339,618
Surplus: €84,571
A big turnaround from a €50,000-plus deficit in 2011. Travel expenses remain high – 13 of the 20 players used against Sligo last weekend are based outside the county.
Sligo
Income: €677,640
Expenditure: €677,035
Surplus: €505
A small surplus, but one of the counties that Croke Park have concerns about after the lowest gate receipts take in 2012.
ULSTER
Antrim
Income: €958,132 (£831467)
Expenditure: €814,250 (£706,606)
Surplus: €144,882
Have turned around a €46,000 deficit built up in 2011.
Armagh
Accounts could not be obtained, but Armagh are one of the counties known to be of concern to Croke Park.
Cavan
Income: €1,365,597
Expenditure: €1,327,439
Surplus: €38,158
Didn't enjoy the healthy surplus of other years but still comfortable.
Derry
Did not make their accounts available.
Donegal
Income: €1,425,063
Expenditure: €1,294,300
Surplus: €130,763
Team expenses rose to €894,487, up by €312,000 from 2011, but they still returned a healthy surplus thanks to fundraising efforts around the All-Ireland final.
Down
Did not make their accounts available.
Fermanagh
Income: €766,388 (£665,000)
Expenditure: €864,347 (£750,000)
Deficit: €97,959
Alarm bells signalled at the county convention, where delegates expressed concern on the amount of money being spent on the county team, around €514,000 (£442,000).
Monaghan
Income: €1,365,597
Expenditure: €1,327,439
Surplus: €38,158
Managed to comfortably balance their books.
Tyrone
Income: €1,409,393 (£1,223,126)
Expenditure: €1,020,818 (£885,936)
Surplus: €388,575
The blue chip GAA county as regards fundraising and finance in 2012. A surplus that equates to Cork, but considering the 'GAA' population of Tyrone is around 110,000 people , their results are the most impressive. The Club Tyrone machine generated €414, 246 (£355,962) for the board.
Hard to believe the money spent on county teams. And that's only the money that's going thru the books
Any update on figures? The above must be expenses from two years ago.
Read somewhere that it takes £700 per training session to run an inter county minor team.
Savage amounts of money involved
It also shows the glaring inequalities across the country in what is already not a fair competition.
Quote from: David McKeown on December 14, 2014, 12:18:23 AM
It also shows the glaring inequalities across the country in what is already not a fair competition.
it's amazing but surplus deficit is less important than the ability to pump money into team prep. There's no hope for those without access to money.
Are the 2011 figures the most up to date figures available?
Is the Independent article recent? If so it must be hugely worrying that Armagh's 2011 accounts remain outstanding in december 2014. Would that be to do with the Hughie Morgan issues that were previously reported in the press
would love to see an up to date figure on tyrone now that the garvaghey behemoth is to be financed and coupled with the regression in the senior team.
Good work Derry...tell em nothing!
do kilkennys figure not look a bit high for a single code county?, even for uch a sucessfull one, more money dpent than dublin with all their back room staff .
Quote from: rrhf on December 14, 2014, 07:47:42 AM
Quote from: David McKeown on December 14, 2014, 12:18:23 AM
It also shows the glaring inequalities across the country in what is already not a fair competition.
it's amazing but surplus deficit is less important than the ability to pump money into team prep. There's no hope for those without access to money.
Oh absolutely thats what I was referring to. Obviously successful counties are going to require more money to run because of extended runs and longer seasons etc but Id say there would also be some correlation between the amount of money per team per week (which in theory should be pretty similar across all counties) and how successful a team are. Obviously it wouldn't be definitive but it does raise the question of whether or not revenue sharing should be explored within the association.