Frame the question
Examples include what is outstanding, which records need attention and how an operational period compares with expectations.
Understand the source
A useful report depends on consistent underlying records. Identify who enters information and when it is checked.
Agree definitions
Make the date range, status, organisation and other filters clear. People reviewing a report need to understand which records it includes.
Assign follow-up
A report is useful when someone acts on it. Agree who reviews exceptions and how decisions are recorded.