A piece of information describing, or an account of certain events given or presented to someone, with the most common adpositions being by (referring to creator of the report) and on (referring to the subject).
To notify someone of (particular intelligence, suspicions, illegality, misconduct etc.); to make notification to relevant authorities; to submit a formal report of.
To be accountable to or subordinate to (someone) in a hierarchy; to receive orders from (someone); to give official updates to (someone who is above oneself in a hierarchy).