1.

to ensure data feeding is correct, the functional consultant need to be involved

2. the functional consultant know the purpose and what user intended to have
3. the underlying business process simply cannot support the required analytics
without substantial consulting work
4. well established implementations possibly may have deferred requirements for the
current business process
5. functional consultant to verify the validity data supplied in the report

well established implementations posibbly may have deferred requirements

the underlying business process simply cannot support the required analytics
without substantial consulting work

in short, functional know the business process and will help define the logic &
verify data and they also the expert of SAP configuration