In the above example the items highlighted in yellow are instances where the report data indicates significant errors

P10670 This vehicle hasn't used any fuel (no engine hour readings) but the operators are charging timesheet hours to it.
P11039 This unit is running well above (500%) its annual utilisation target (engine hours) but the timesheet hours only reflect an increase of 23%.
P11726 This unit is above its annual engine hour budget but below its timesheet hour budget. The operators are trying to save their budget by not reflecting true usage in relation to engine hours.
P1186 This unit has more engine hours than timesheet hours. This is physically impossible.  The operator is not submitting sufficient timesheet hours for the work he is undertaking in the grader.