A more thorough explanation:

A report is a formal presentation of facts or a recommendation for action. It can be presented orally or in writing. There are different types of reports, including:

• Committee report: A report from a committee to a deliberative assembly on business referred to the committee or on a matter otherwise under its charge.
• Informational report: A report without a recommendation for action.
• Officer's report: A report from an officer to an organization or deliberative assembly on business relating to the officer's duties or on a matter otherwise under the officer's charge.
• Report with recommendation: A report accompanied by a recommendation for action.

For example, a treasurer's report can be presented to a board of directors to inform them of the current financial status of the organization. An officer's report can be presented by a secretary to inform the members of an organization of the minutes of the previous meeting.

Reports can also refer to written accounts of court proceedings and judicial decisions. These can be published in volumes of judicial decisions by a particular court or group of courts. These volumes are called law reports and can be either official (published by a government entity) or unofficial (published by a private publisher). For example, the U.S. Reports is a collection of published volumes of judicial decisions by the Supreme Court of the United States.

Overall, reports are important tools for presenting information and making recommendations for action in various settings.