Byron and Ballina shire councils are among more than 100 local and state government agencies under investigation by the independent commission against corruption.
The inquiry follows allegations that staff received vouchers and other gifts from companies in return for ongoing business relationships and placing orders for industrial and safety products.
The ICAC investigation is rumoured the biggest inquiry ever undertaken by the anti-corruption watchdog.
Hearings will begin on Tuesday and are expected to run for three weeks.
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