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Most reporting problems don’t show up all at once. 

They add up faster than you expect. One workaround here. One “temporary” decision there. A few assumptions that finance will clean things up later. Until suddenly, month-end takes longer, audit questions get harder to answer, and reports generate more debate than clarity. 

What’s tricky is that these issues rarely come from bad systems or bad people. They come from habits — small, understandable behaviors that make sense in the moment and slowly erode trust in the data over time. 

Whether you’re working with a segmented chart of accounts, a dimensional structure, or a mix of both, these five habits show up everywhere. The good news? Each one has a realistic replacement that doesn’t require a system overhaul or a six- to twelve-month project. 

1. Adding New Codes or Values on the Fly (Without Telling Anyone) 

This one usually starts with urgency. 

A new program launches. A funder asks for separate tracking. Someone needs to code an expense now. So a new segment, value, or account gets created, used once, and then gets buried. 

Months later, the same concept exists three different ways. Reporting requires manual grouping. Finance is left explaining why numbers don’t quite line up. 

Why it causes problems 
Uncommunicated additions create inconsistency. Inconsistency forces cleanup. Cleanup eats time and undermines confidence in reports. 

What to do instead 
Introduce a lightweight request and communication habit: 

• One simple request form (or message template) 

• One owner who approves new values 

• One short note sent to the people who code explaining when to use it 

Intentional additions today prevent confusion tomorrow. 

2. Using “Other” as a Catch-All 

“Other” feels safe. It’s also where meaning goes to disappear. 

When “Other” becomes the default, reporting loses clarity. Over time, it turns into a bucket of unrelated transactions that finance has to unpack later (usually under pressure). 

Why it causes problems 
“Other” hides uncertainty instead of resolving it. And unresolved uncertainty always comes back during audits, board questions, or funder reporting. 

What to do instead 
Replace “Other” with a temporary holding value, such as: 

• “Needs Review” 

• “Coding Clarification Required” 

Pair it with a simple rule: 

• Review and reclassify regularly (weekly or at month-end) 

• The goal is to move transactions out, not leave them there 

This keeps reporting honest without pretending ambiguity is insight. 

3. Assuming “Finance Will Fix It Later” 

This habit is rarely malicious. It’s usually practical. 

People are busy. Coding feels secondary. Finance knows the rules. So, transactions get entered quickly with the assumption that finance will tidy things up later. 

For a while, that works. 

Until it doesn’t. 

Why it causes problems 
When cleanup becomes routine, finance time shifts from analysis to correction. Close slows down. Adjusting entries pile up. Reporting becomes reactive. 

What to do instead 
Skip the annual training marathon. Do something smaller and more effective: 

• A 15-minute refresh at quarter-end 

• “Top 3 issues we saw this quarter” 

• “Here’s what changed” 

• “Here’s how to code it correctly next time” 

Short, frequent refreshes do more for data quality than one big session no one remembers. 

4. Letting Report Requests Drive Your Structure 

This is one of the fastest ways charts of accounts and dimension structures spiral. 

A new report is requested: 

• “Can we break this out by initiative?” 

• “Can we see this by location?” 

• “Can we track this separately for one funder?” 

If every request leads to a structural change, the model grows brittle fast. 

Why it causes problems 
Structures built around reports instead of governance tend to change constantly. Over time, finance ends up maintaining complexity instead of insight. 

What to do instead 
Before adding a new segment, dimension, or value, pause and ask: 

• Who owns this budget? 

• Who approves spend here? 

• Who needs to see this consistently? 

• Is this permanent or time-bound? 

If it doesn’t tie to accountability or control, it may belong in reporting logic, not the core structure. 

This distinction came up repeatedly in our thought leadership webinar Dimensions in Practice, where Meg Wilson, Jennifer Hume, and Kinley Graham discussed why governance decisions create stability — and report requests come and go. 

5. Deleting Old Values Instead of Retiring Them Properly 

Deleting feels clean. It rarely is. 

When values disappear, so does history. And finance ends up rebuilding context that the system should have preserved. 

Why it causes problems 
Deleted values break trend analysis, complicate audits, and make it harder to explain why past numbers don’t line up with current structures. 

What to do instead 
Adopt a “retire, don’t erase” habit: 

• Block old values so they can’t be used going forward 

• Keep them available for historical reporting 

• Note what replaced them, if applicable 

This protects the story your data needs to tell across years — not just this reporting cycle. 

A Realistic Reset 

None of these habits are signs of failure. They’re signs of teams doing their best under real constraints. 

But left unchecked, they gradually undermine reporting, increase cleanup, and make finance the bottleneck again. 

Breaking them doesn’t require perfection. It requires a few intentional shifts: 

• Clearer ownership 

• Lighter processes 

• Regular check-ins 

• A structure that supports governance first 

If you’re planning to tighten up your reporting this year — whether through dimensions, a chart of accounts review, or better discipline around coding — start with the habits. Systems amplify behavior. Fixing the behavior first makes every system work better. 

And if you want to hear how finance leaders think through these issues in real scenarios, our thought leadership webinar Dimensions in Practice: A Conversation for Finance Leaders features Meg Wilson, Jennifer Hume, and Kinley Graham discussing the patterns they see, where teams get stuck, and how to build structures that hold up over time.