41 Account -- Office Procedure

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Report & its types

Report 

Report is the statement of past activities of an office, commission, committee, person and organization. It brings to light all the relevant information of facts and figures before the interested persons. The report is based on the actual facts and findings of investigation, research, innovation, evaluation, excursion, inspection etc. So, it is a historical statement prepared on the basis of the facts and finding of the past performance and the state of affairs. It includes fact finding particulars of the past with opinions and suggestions of the report writer. A report is a presentation of facts with analysis, conclusions and recommendations. The report covers a wide field and requires for its preparation adequate intelligence, expert knowledge and sound judgment.

The objectives of report writing are given below:

i)  To provide information about the current situation of office and condition of official performance and its impact upon the people.

ii)  To provide information to executives about the condition of the work for taking necessary steps.

iii)  To provide information to the public about the findings of research and investigation work.

iv)  To inform to other related persons regarding the progress, problems and experiences of an office.

v)  To find the causes of delay in office procedures and remedies for correcting them.

vi)  To help in preparing plans and policies.

vii)  To act as an evidence for solving the problems in critical conditions, particularly during social violence, political unrest, and

viii)  To serve as a guide to office staff for performing their jobs in more responsible way.

Types of reports are:

i)  Government report

ii)  Audit report

iii)  Committee/commission report

iv)  Annual report

v)  Academic report/investigation report


i)  Government report:- Report prepared by the government office for this own purpose is government report. Government is patron of its people. The government is responsible for providing welfare services to the people. So, it launches various plans, projects and programs in different sectors incurring huge amount of money. The government is required to publish the reports of such projects and programs implemented, about their progress, performances, incomes and expenses and achievements. Such reports are called government reports.

ii)  Audit report:- The act of checking books of account of an organization or an office is called as audit. The person who checks or examines the books of account is called auditor. The duty of an auditor is to examine whether the transactions so recorded in the books of account are as per the prescribed rules and principles or not. The auditor prepares a report based on the facts and findings of his audit work. The report prepared by the auditor after completing his audit work is called “Audit Report”. According to the audit rules of the government, the Auditor General has to submit the audit report of all the government offices and constitutional bodies to the head of the state.

iii)  Annual report:- The report prepared by any constitutional body, ministry, organizations or institutions to provide the state of affairs on annual basis is called an annual report. Such reports may contain information regarding all activities performed during the year or statement of income and expenditure. An annual report prepared by a school, or a college is an example of annual report.

iv)  Committee/commission report:- A report prepared by a committee formed for special purpose after completion of its inspection, research, investigation etc. is called a committee report. The inspection committee report, evaluation committee report, report of board of directors, accounts committee report, education committee report etc. are examples of committee report. The report prepared by the committee or commission formed by the government after completion of the job assigned to it is also a type of committee report.

v)  Academic report/investigation report:- The statement prepared by the students after the completion of an academic session or academic level is called academic report. The students may have to choose a particular topic and write the report after research or investigation. The excursion tour report and thesis written by the post graduate students are the examples of academic report.

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