I don’t know what is the case for other countries but in Spain exists an official format of those reports as account_es and cia topic notes in accountability reports section so IMHO it deserves dedicated reports.
It would be good to know what happens for other countries in order to include them in the foundation code else at least eval them for account_es module.
Final user must present these reports to the authorities. Having included means an out-of-the-box product experience.