NLPES Conference Notes

Report Writing
Thursday, September 6, 2001

Moderator: Ken Levine, Assistant Director, Sunset Advisory Commission (Texas)

Jim McMahon, Assistant Auditor, Office of the Auditor (Hawaii)

Mr McMahon began by stating a few of his primary beliefs, assumptions, and principles concerning report writing:

A passionate commitment to readable reports must extend throughout the audit/evaluation organization.
Hawaii State Constitution requires "insofar as practicable, all government writing meant for the public, in whatever language, should be plainly worded, avoiding the use of technical terms".
Reshaping the writing of consultants is one of life’s major challenges.

Planning for the final product–the published report–begins as early as possible. In developing an argument for the proposed findings, the staff consider the purpose of the report, potential readers, and content. Analysts and supervisors discuss the report and its issues at decision points throughout the process.

In drafting the report, analysts refer to the office’s Style Book on argument strategies, paragraph development, usage, and grammar. Supervisors review drafts for conformity with the standards of presentation. The production staff puts the report in readable and attractive format. All participants are responsible for complying with the constitutional provision that government writing meant for the public be in plainly worded, non-technical language.

Drafts move more smoothly through production when prepared in a consistent way, using standard word processing commands. Setting tabs and margins at the same numerical values and keeping new format lines to a minimum will cut down on production time. Using the table function in the word processing program and the graph function in the integrated spreadsheet program to insert exhibits into the text section will also streamline the process.

Reports are organized by chapters (each with a title) and by sections and subsections of chapters (each with a heading or subheading). Headings go from the more general to the more specific. In the background chapter, the titles, headings, and narrative are descriptive. In the chapters of performance audits or studies that present findings and recommendations, the titles, headings, and narrative represent judgment as to performance or policy issues. The title of such a chapter should state the overall message the office wants to convey, as opposed to simply "findings and recommendations."
The Hawaii office also presents an overview of the project, not to exceed one page.
The review of reports takes place at numerous points. In summary, the reviewers consider the following elements:
Overall quality of the draft and its consistency with the reporting standards for content and presentation.

Tim Osterstock, Audit Manager, Legislative Auditor General Office (Utah)
Tim Osterstock spoke on the elements of good report writing. He began by pointing out that it is often necessary to "get in quickly, get out quickly, and report to the legislature quickly." A glossy, finished looking report is meaningless if the report is not timely. Also, more information is not necessarily better information. Style changes according to differing variables (make up of readers, age, etc.) Continually define the final audience. It is important to know who the reader is and what they want.

Audit report excellence is measured by both substance and style – if in doubt always go with content. It is important to emphasize findings and use deductive writing style. Audit and report writing are is integrated process – good reports start with good, solid audit development.
Suggestions to make a report visually appealing include:

Report style template
Margin Call Outs
Descriptive Figure Headings – Incorporate Text Into Figures
Bullets
Use of White Space

Kathy Snider, Audit Manager, Legislative Audit Council (South Carolina)

Kathy Snider presented the process their office uses for report writing.

Find the Story

Every finding is a story, with a protagonist (agency/program), action (what did they do), and consequences. Concepts include condition, cause, criteria, and effect along with the principals of who, what, when, why, and how. It is important to have the "big picture" before you begin to write. It will evolve as you are writing.

Organize Your Facts

The "big picture" is the framework for the report. Each work paper should provide one or more bits of information to fill out the finding.

Choose a Suitable Design

A basic structural design underlies every kind of writing. The design of the report is a signpost for readers. A design includes conventions for titles, page layout, logos, organization of findings and cover page. These serve as aides to the reader. When you have a recognizable, consistent design for a report, readers know what to expect. Add visual appeal by drawing the reader’s eye to the page. Table and graphics are the best way to display numbers. Break up the text with paragraphs and "white space".

Be Ruthless in Editing

Editing is more than spell check; it may be necessary to rearrange the order of information or chop out entire blocks of text. It may also be necessary to sacrifice "pride of authorship" for the sake of the report. The goal is to ensure an even, objective and authoritative tone.

The Report Summary

The report summary is the most critical component of the report. Pull out the summary as a stand alone document. Many audit users will only read the summary.