Produce a checked recurring business report

Make every number checkable.

A recurring report needs dated sources, clear calculations and a reviewer. Missing information is a gap, not a reason to invent a number.

1. Define the report

Record the period, time zone, cut-off, included records, metric formulas, units and rounding. Name source owners and the approver. Agree which gaps block release.

2. Capture the sources

Keep the exact file or reference and extraction time. Check date coverage, row counts and filters. An old file with a familiar name is not a current source.

3. Check and calculate

Look for duplicates, missing fields and conflicting records. Apply the agreed formula. Keep inputs and arithmetic so another person can reproduce the result.

4. State the limits

Separate observations from interpretation. Label missing or disputed measures under the release rule. Never silently replace missing data with zero.

5. Approve the version

Check a sample against source. Independently recalculate important figures. Resolve blocking gaps, then record approval and authorised release. Keep source and correction history.

Your report worksheet

• Purpose, audience, period and cut-off
• Source dates, row counts and filters
• Formulas, units and rounding
• Approver and backup
• Checks, gaps and next owner
• Independent calculation
• Status, version and release authority
• Corrections and retained sources

Keep private records in approved storage. Use invented examples in shared worksheets.