Inconsistent reporting
Inconsistent Reporting Across Cycles
Indicators whose definition, baseline or target changed between in-year reports without approval.
Why consistency across cycles is audited
Changing an indicator's definition, baseline or target between in-year reports without approval breaks comparability and is a recognised AOPO finding under the consistency principle. Such drift, whether accidental or convenient, makes it impossible to track genuine progress across quarterly, mid-year and annual reports. AuditPro Core detects unapproved changes between reporting cycles so the audit trail of each indicator stays intact.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Indicators Tracked
186
Inconsistent
24
13%
Unapproved Changes
15
Reconciled
9
documented
Inconsistencies detected per cycle
Inconsistency detail
| Indicator | Change type | Approved |
|---|---|---|
| Water access % | Baseline revised | No |
| Km maintained | Definition changed | No |
| Jobs created | Target lowered | Yes |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Consistency principle
Performance information must be reported on the same basis across cycles so that figures are comparable. The FMPPI treats unexplained changes in basis as a reliability and usefulness concern.
Definition and baseline drift
Quietly altering how an indicator is defined or what its baseline is can manufacture apparent progress. Any such change must be approved and disclosed, not slipped in between reports.
Approval requirement
Legitimate changes flow through the budget adjustment or a formal plan amendment with the correct authority. Changes made outside that process are unapproved by definition.
Audit trail integrity
Detecting drift requires comparing each report against the prior one for the same indicator. Without versioned records the inconsistency is invisible until the AGSA reconstructs it.
How AuditPro Core Bridges the Gap
- Cross-cycle comparison: AuditPro Core compares each indicator's definition, baseline and target across reporting cycles.
- Unapproved-change flags: drift not linked to an approved amendment is raised as an exception.
- Version history: every change is stored with its date and authorisation for full traceability.
- Reconciliation export: a cross-cycle consistency report supports management review and AGSA testing.
Key Takeaways
- Report each indicator on the same basis across all cycles.
- Route any change of definition, baseline or target through formal approval.
- Keep versioned records so drift is detectable, not hidden.
- Disclose approved changes rather than letting them slip between reports.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.