Is it acceptable to provide reports at level 2 of the WBS?
The reports are to provide the Project Authority with visibility of the plan and progress against identified WBS elements of work. A report at too high a level will provide very little visibility and will not provide adequate information about progress and variances against the plan. High level reports disguise variances, e.g. a schedule variance indicating poor performance in one lower level element may be washed out by good performance in another element. At the same time a report at too low a level will provide a great deal of unnecessary paperwork. It is important to choose a meaningful level for reporting. This level does not have to be the same level across the WBS or for particular phases. For example, if there is a design phase and a production phase the need for great detail in the production part of the WBS should be less than during the design phase. More detailed reporting may be required for a high-risk element regardless of the level of the WBS in which the element reside
