It is important that users understand the skills needed to build reports. Some tools require good MS Excel skills with the tool using similar logic to MS Excel, other tools require either generic programming skills or bespoke skills based upon the actual tool.
If users do not have the required skills it is unlikely they will produce the desired reports. We know that sounds obvious, but many users will attempt to create reports without the required skills, this generally results in failure and undermines the confidence in the tool. Ultimately the users lose the impetus to proceed and end up falling back on being dependant on a central IT function (with its costs and timescales) to deliver reports.
Before a report can be ‘trusted’ to be used within the business, it needs to be tested to ensure that it is accurate and meets the business need. Working with colleagues to check that the report produces the expected results in known situations proves that the report is providing the accuracy needed.