A report is a communication from someone who has information to someone who wants to use that information. A formal report is a report, which is prepared in accordance with the requirements of a statute or established practices and is submitted to the person having official status. It is a type of analyical report where the relations of the reporter and reportee is that of supervisor and subordinates. The reports submitted by the officials of organisation, co-operative societies and local bodies are known as formal reports.

The verbal reporting through persons or telephone notes and memoranda are called infernal reports. Informal report is like informal communication and does not follow any official procedure in reporting. This type of reporting disregards the formal structure of the organisation. These reports are short reports, progress reports, staff reports and justification reports. Official documents need not be necessarily on the basis of informal reports.