Of these, around 24 are the subject of dispute between successor authorities. Chairman Hugh Thomas said he still hoped to reach some agreement on their future.
Among the most significant buildings are Mid Glamorgan County Hall in Cardiff, a turn-of-the-century listed building, and the county's associated offices at Greyfriars. Together they house about 2,000 people.
The residuary body's report is expected to form the basis of transfer of property orders due to be laid before Parliament next month.
Councils are currently studying the report and can make representations to the Welsh Office.
Mr Thomas said: 'I am left with the impression that local government is generally very content with the total package we have put forward.'