we have a report spec document to complete for each report. The front cover has a change log which details the help desk ticket for the change, and a very brief summary of the changes.

There is a general blurb about what the report is for, who owns it, etc.

Next we have the generic selection criteria for a record to be included (in plain english), followed by a table breaking it down into each field the business wants included. the table has these columns:

Field Name (as they want displayed on the report - completed by the business)

Business Logic (plain english description of what it displays - completed by the business)

Calculation (SQL snippet, calculation, etc completed by IT to show how we will get the value)

Data Source (database or other source the data comes from)

seems to work pretty well!