The detail and nature of the analytical report will depend on the function of the laboratory. As a minimum, the report should include a description or reference to the method used, any deviations or special circumstances encountered with the sample set, estimates of the limits of detection and quantitation, the date of analysis, as well as the results themselves. The report should be signed by the analyst and at least one other person who is responsible for approving the report. The laboratory should adopt a standard report format and attempt to maintain that format with all reports.

The limit of detection (LOD) is defined as the amount of the analyte that can be distinguished from the background. The limit of quantitation is that amount of analyte above which the precision of the reported results is better than a specified level. There are numerous methods of determining these quantities and many opinions as to which method is correct. The laboratory should decide on a method for determining these quantities and be consistent to the extent possible in its use.

Sample data should be corrected for recovery or desorption efficiency and for reagent and media blank response. However, field blanks should be treated like field samples (corrected for reagent blanks, media blanks, and recovery). If correction for contamination in the field blanks is necessary, this correction should be performed by the person who submitted the sample.

Data should be reported simply and concisely and in a manner, that their meaning is not distorted by the reporting process. Attention should be given to the number of significant figures reported. Generally, only the last figure reported should be in doubt.