PSAA has published its Report on the results of auditors’ work 2016/17. This is the third report on the results of auditors’ work at local government bodies published by PSAA. It summarises the results of auditors’ work at 497 principal bodies and 9,752 small bodies for 2016/17. The report covers the timeliness and quality of financial reporting, auditors’ local value for money work, and the extent to which auditors used their statutory reporting powers.