All Lecture Series  ·  Written Communication
Module 2  ·  Lecture 2.2

Lecture Series 4: The Principles and Practice of Written Communication

Types, Purposes, and Structure of Reports

Duration: 40 Minutes 📄 Module: Report Writing 🎯 Level: Tertiary — ND/HND Status: Live
📋 Lecture Overview
Learning Objectives
  • Distinguish between formal and informal reports by purpose, audience, and structure
  • Identify and describe the four major categories of special-purpose reports
  • Outline the standard parts of a formal report in correct sequence
  • Explain the key differences between a report and an essay
Topics Covered
  1. What is a Report? — Definition and Purpose
  2. Formal vs. Informal Reports
  3. Periodic, Special, Progress, and Feasibility Reports
  4. The Structure of a Formal Report
  5. Reports vs. Essays — A Comparative Analysis
  6. Practice Activities & Comprehension Questions
Prerequisite

Lecture 2.1 developed your skills in comprehending difficult academic and argumentative texts. This lecture now applies those analytical abilities to professional and institutional writing — specifically, the report, which is the most frequently demanded document in Nigerian tertiary institutions and public-sector workplaces.

Section I

What is a Report? — Definition and Core Purpose

A report is a structured, factual document prepared by an individual or group and addressed to a specific audience for a defined purpose. Unlike general prose or informal correspondence, a report is commissioned or required — it answers a question, solves a problem, presents findings, or provides information that enables an informed decision (Uwajeh, 2017, p. 112).

Reports are the primary written instrument of professional and institutional life. In engineering, banking, government, medicine, education, and commerce, decisions at every level depend on the accuracy, clarity, and completeness of written reports. Developing the ability to plan, structure, and write an effective report is therefore one of the most transferable skills a tertiary student can acquire.

Key Definition
Report
A formal or semi-formal document that presents collected information, findings, analysis, or recommendations in a structured and objective manner to a named or identifiable audience for an explicit purpose — such as informing, investigating, monitoring, or advising (Oshukwu, 2011, p. 88).

Three features are common to all reports, regardless of type or length:

Core Features What All Reports Share
Purpose-Driven
Every report is written to fulfil a specific communicative need. It is never written for its own sake but is always commissioned, requested, or required by a situation or authority.
Audience-Centred
A report is addressed to a specific reader or group of readers — a supervisor, a board of directors, a government ministry, or a committee — and all choices of language, detail, and format are made with that audience in mind.
Factual and Objective
Reports present facts, data, observations, and evidence. Even when recommendations are included, they must be grounded in verifiable information rather than personal bias or unsupported opinion.
📌
The First Principle of Report Writing: Before writing a single word, the writer must be able to answer three questions — What is the purpose of this report? Who will read it? What decisions or actions should it enable? A report that cannot answer all three is not yet ready to be written.
Section II

Formal and Informal Reports

Reports are broadly classified along a spectrum from formal to informal. This distinction is not merely about tone or politeness; it reflects fundamental differences in structure, audience, scope, and institutional weight (Ebbe, 2014, p. 57).

Formal Reports

Formal reports are comprehensive, carefully structured documents produced for senior audiences, external bodies, or high-stakes institutional decisions. They follow a prescribed format with distinct sections, use impersonal language, and carry official weight.

  • Written in the third person and passive voice
  • Contain preliminary pages (title page, table of contents, abstract)
  • Use headings, subheadings, and numbered sections
  • Include references, appendices, and bibliographies
  • Addressed to boards, committees, government bodies, or executives
  • Examples: annual reports, feasibility studies, investigative reports
Informal Reports

Informal reports are shorter, less rigidly structured documents intended for internal circulation within an organisation. They retain a professional but accessible tone and are typically produced quickly in response to immediate operational needs.

  • May be written in first or second person
  • Often presented as a memo, letter, or short-form document
  • Use minimal or no preliminary pages
  • Headings may be absent or informal
  • Addressed to colleagues, supervisors, or internal teams
  • Examples: incident reports, trip reports, brief progress updates
Feature Formal Informal
LengthUsually long — multiple sections and pagesTypically short — one to a few pages
Language RegisterImpersonal, objective, technicalMore conversational, still professional
StructureRigidly prescribed with standard partsFlexible — depends on organisational norms
AudienceExternal bodies, senior officials, committeesInternal colleagues and supervisors
Approval RequiredOften signed off at multiple levelsUsually submitted to immediate superior
PresentationBound, formatted, professionally presentedTyped or handwritten; often sent by email
💡
The choice between formal and informal is determined by audience and institutional stakes — not by the writer's preference. An undergraduate submitting a project report to a department head must use formal conventions even if the head is personally approachable.
Section III

Periodic, Special, Progress, and Feasibility Reports

Within the formal/informal distinction, reports are further classified by their specific purpose and timing. The four most important categories in academic and professional contexts are periodic reports, special reports, progress reports, and feasibility reports (Uwajeh, 2017, p. 118–124).

Periodic Periodic Reports

A periodic report is produced at regular, scheduled intervals — daily, weekly, monthly, quarterly, or annually — to update management or stakeholders on the routine operations of an organisation or department.

Purpose: Monitoring, tracking, and accountability over time.
Examples: Monthly sales figures, quarterly financial statements, annual departmental reviews, academic term reports.
Key feature: Comparability — each edition uses the same format so that data can be compared across periods.

Special Special Reports

A special report is produced in response to a specific, non-routine situation or event — an accident, an investigation, a policy review, or a one-time need. It is commissioned for a defined purpose and is not repeated.

Purpose: Investigation, problem-solving, or responding to unusual circumstances.
Examples: Accident investigation reports, audit findings reports, policy impact assessment reports.
Key feature: It addresses a unique situation and may result in formal recommendations or institutional decisions.

Progress Progress Reports

A progress report documents the current status of an ongoing project or assignment. It informs a supervisor, client, or funding body about what has been accomplished, what remains to be done, and whether the project is on schedule.

Purpose: Updating stakeholders on the stage and health of a project.
Examples: Construction project updates, research progress reports, student project status reports.
Key feature: It typically covers work completed, work in progress, challenges encountered, and the projected timeline for completion.

Feasibility Feasibility Reports

A feasibility report assesses the viability of a proposed course of action, plan, or project before resources are committed. It examines whether the proposal is technically possible, economically sound, legally permissible, and practically achievable.

Purpose: Decision-making — enabling management to approve, modify, or reject a proposed plan.
Examples: Business startup feasibility studies, government project viability assessments, site development studies.
Key feature: It concludes with a clear recommendation and the evidence supporting it.

Summary Comparison
Periodic Report
Routine · Scheduled · Tracks ongoing operations over defined time intervals
Special Report
Non-routine · Event-driven · Investigates or responds to a specific situation
Progress Report
Project-centred · Milestone-based · Communicates project status to stakeholders
Feasibility Report
Evaluative · Decision-enabling · Assesses whether a proposed plan should proceed
Section IV

The Structure of a Formal Report

A formal report follows a standardised structure that serves both functional and institutional purposes. The structure allows readers to navigate large documents efficiently, locate specific information quickly, and evaluate the report's credibility and completeness (Oshukwu, 2011, p. 94).

The parts of a formal report are typically grouped into three broad phases: preliminary matter, body, and end matter.

Preliminary Matter
Title Page
Contains the title of the report, the name and designation of the author(s), the name of the commissioning body or recipient, and the date of submission. It identifies the document at a glance.
Letter / Memo of Transmittal
A brief covering letter or memo formally submitting the report to its intended recipient. It typically acknowledges the commission, summarises the scope, and may note any limitations encountered during the investigation.
Table of Contents
A numbered list of all sections, subsections, and appendices in the report, with corresponding page numbers. It enables readers to navigate a long document without reading it sequentially.
List of Figures / Tables
Where charts, graphs, and tables are present, a separate list identifies each by number and title with its page reference. This section is included only when figures and tables are numerous.
Abstract / Executive Summary
A concise overview — typically one paragraph to one page — that summarises the report's purpose, methodology, key findings, and recommendations. Busy executives often read only this section before deciding whether to read further.
Body of the Report
Introduction
States the background and context of the report, defines its purpose and scope, identifies the problem or question being addressed, and outlines the methodology used to gather data. It orients the reader before the main discussion begins.
Methodology
Explains how information was collected and analysed — surveys, interviews, observation, document review, experiments, or secondary research. It establishes the credibility and replicability of the report's findings.
Findings / Results
Presents the data, observations, or evidence gathered during the investigation. This section is descriptive, not evaluative — the writer reports what was found without yet interpreting or judging it. Findings are often organised under thematic headings and supported by tables or charts.
Discussion / Analysis
Interprets the findings: what do the results mean? What patterns emerge? What do anomalies or gaps suggest? The analysis links findings to the report's original purpose and evaluates their significance in context.
Conclusions
Draws together the implications of the analysis. The conclusions answer the original questions posed in the introduction and are derived strictly from the evidence — they do not introduce new material.
Recommendations
Proposes specific, actionable steps based on the conclusions. Each recommendation should be clearly numbered, directly traceable to a specific conclusion, and addressed to the party responsible for acting on it. Not all reports include recommendations — informational reports typically omit this section.
End Matter
References / Bibliography
A complete, correctly formatted list of all sources cited within the body of the report. APA or MLA citation style is commonly required in Nigerian tertiary institutions, though institutional conventions vary.
Appendices
Supplementary material that is too lengthy or detailed for the main body — interview transcripts, questionnaires, data tables, photographs, maps, or legal documents. Each appendix is labelled (Appendix A, Appendix B) and referenced within the body text where relevant.
📌
Important Distinction: The Findings section reports what was discovered; the Discussion section interprets what it means; and the Conclusions section states what follows from that interpretation. Conflating these three functions is the most common structural error in student reports.
Section V

Reports vs. Essays — Key Differences

Students frequently confuse reports with essays because both are extended written texts produced in academic or professional contexts. However, they serve fundamentally different purposes and observe distinctly different conventions (Cottrell, 2019, p. 211).

Dimension Report Essay
Primary PurposeTo present factual findings and/or enable decisionsTo develop and argue a position or answer a conceptual question
AudienceDefined and specific — a named body, authority, or clientGeneral academic audience; usually the lecturer or examiner
StructurePrescribed, sectioned, labelled with formal headingsContinuous prose; introduction, body paragraphs, conclusion
FormatUses numbered sections, tables, bullet points, appendicesFlowing paragraphs; no lists or numbered subdivisions
CommissionCommissioned by a specific person, organisation, or eventSet as an academic task or examination question
Personal OpinionExcluded — conclusions must be evidence-based, not personalThe writer's argued position is the central requirement
Executive SummaryOften required as a separate section at the startNot applicable
AppendicesStandard feature for supporting data and documentsRarely used; not a standard feature
ToneImpersonal, neutral, technicalScholarly but discursive; may use first person
RecommendationsIncluded where actionable decisions are requiredNot a feature; the essay argues, not prescribes
Illustrative Example
The Same Topic — Two Different Documents
Contrast

Essay topic: "Discuss the impact of poor sanitation on public health outcomes in sub-Saharan Africa." — Here, the student develops an argument, synthesises scholarly evidence, and presents a sustained analytical position in continuous prose.

Report commission: "Investigate current sanitation conditions in the Agbowo community and recommend interventions to reduce waterborne disease incidence by 30% within two years." — Here, the student gathers primary data, presents findings in organised sections, analyses results objectively, and concludes with specific, costed recommendations addressed to a local authority.

Both documents may cite the same academic literature and require comparable intellectual effort. But they are entirely different in their structure, their relationship to evidence, and their intended outcome.

Memory Aid
Essay → Argue
An essay argues a thesis. Its success is judged by the quality of reasoning and engagement with ideas.
Report → Inform and/or Recommend
A report informs and enables decisions. Its success is judged by the accuracy of its findings and the practicality of its recommendations.
Section VI

Guided Practice — Applying the Concepts

✍️
Activity A — Classification Exercise
Identifying Report Types and Features

Read each scenario below. Identify the type of report required, state whether it would be formal or informal, and explain the main section you would expect to find in the body of the report.

  • 1

    The Managing Director of Horizon Holdings Ltd requests a written account submitted every last Friday of the month detailing the volume of sales completed, the total revenue generated, and outstanding customer invoices for the week. What type of report is this?

    Answer: This is a Periodic Report — specifically a weekly sales report. Since it is submitted to the Managing Director, it would be formal in tone, though it may be relatively brief in length. The body would prominently feature a Findings/Results section presenting weekly sales data, likely supported by a summary table.

  • 2

    A fire breaks out in the accounts department of a government ministry, destroying several files. The Permanent Secretary directs the Head of Administration to investigate the cause, assess the damage, and recommend measures to prevent a recurrence. What report should be submitted?

    Answer: This is a Special Report — specifically an investigative or incident report. It is a formal document addressed to a senior official and produced in response to a non-routine event. The body would include sections on Findings (cause and extent of the fire), Analysis (contributing factors), and Recommendations (fire prevention and data recovery measures).

  • 3

    An ND2 student is working on a six-month entrepreneurship project. Her supervisor requires a written submission every four weeks indicating what has been achieved, what obstacles have been encountered, and what she plans to do before the next submission date.

    Answer: This is a Progress Report. It is semi-formal (addressed to a supervisor within an academic institution). The body would typically contain three sections: Work Completed (achievements since the last report), Work in Progress (current activities), and Planned Work (next steps and timeline).

  • 4

    A state government is considering establishing a new polytechnic in a rural local government area. The Commissioner for Education commissions a detailed study examining land availability, student population, infrastructure cost, staffing requirements, and projected economic benefits. What report is needed?

    Answer: This is a Feasibility Report. It is highly formal, addressed to a government commissioner, and will inform a major institutional decision. The body must include a thorough Findings section across each dimension studied (land, population, cost, staffing, benefits), followed by Analysis of viability, and a definitive Recommendation — either endorsing, modifying, or rejecting the proposed polytechnic.

  • 5

    State two structural features that would appear in a formal report but not in a standard academic essay.

    Answer: Any two of the following are acceptable — (i) a Title Page identifying the author, recipient, and date; (ii) a Table of Contents with page references; (iii) an Executive Summary or Abstract at the start; (iv) a distinct, labelled Recommendations section; (v) Appendices containing supporting data; (vi) a Letter or Memo of Transmittal formally submitting the document.

📖
Activity B — Structural Sequencing
Ordering the Parts of a Formal Report

The following sections of a formal report have been listed out of order. Arrange them in their correct sequence, and for each one, write one sentence explaining what it contains.

  • Q

    Sections to order: Appendices · Findings · Introduction · Abstract · Recommendations · Table of Contents · Conclusions · Discussion · Title Page · Methodology · References · Letter of Transmittal

    Correct sequence: 1. Title Page — identifies the report. 2. Letter of Transmittal — formally submits the report. 3. Table of Contents — maps the document. 4. Abstract / Executive Summary — provides a condensed overview. 5. Introduction — establishes context and purpose. 6. Methodology — explains how data were gathered. 7. Findings — presents the data objectively. 8. Discussion — interprets the findings. 9. Conclusions — draws implications. 10. Recommendations — proposes action. 11. References — lists sources cited. 12. Appendices — provides supplementary material.

Section VII

Conclusion & Key Takeaway

A report is a purposive, audience-centred, factual document — and mastering its conventions is one of the highest practical returns on a student's investment in written communication. Understanding the distinction between formal and informal reports, being able to identify and produce periodic, special, progress, and feasibility reports, and knowing the correct sequence of a formal report's parts are foundational competencies for tertiary education and professional life alike (Uwajeh, 2017, p. 130).


Just as critically, the student of communication must internalise the fundamental difference between a report and an essay: an essay argues; a report informs and recommends. Confusing the two — submitting an argumentative essay when a structured report is required, or padding a report with abstract theorising when concrete findings are expected — is one of the most costly errors a student or professional writer can make. The conventions exist not as bureaucratic rituals but as precision instruments for delivering the right information to the right people in the right form (Ebbe, 2014, p. 72).

Examination Questions

Lecture 2.2 — Types, Purposes, and Structure of Reports

20 Questions · 40 Marks
1Definition

Define the term report as used in professional and academic communication, identifying at least three features that distinguish it from other forms of writing.

[4 marks]

2Distinction

Explain two ways in which a formal report differs from an informal report, using specific examples of each.

[4 marks — 2 each]

3Classification

State the type of report each of the following represents, and give a one-sentence justification for each answer:
(a) A hospital's monthly record of patient admissions and discharges submitted to the state ministry of health.
(b) A report commissioned after a building collapse to determine the cause and prevent future occurrences.
(c) A fortnightly update submitted to a project sponsor on the construction of a community water borehole.

[6 marks — 2 each]

4Structure

List five parts that must appear in a full formal report, arranged in their correct order of appearance.

[5 marks — 1 each]

5Comparison

State three differences between a report and an academic essay, using a tabular format in your answer.

[3 marks]

6Definition

What is a feasibility report? Identify the two questions that every well-written feasibility report must be able to answer by its conclusion.

[3 marks]

7Distinction

Explain the difference between the Findings section and the Discussion section of a formal report. Why is it an error to merge these two sections?

[4 marks]

8Purpose

What is the function of (a) the Abstract and (b) the Appendix in a formal report? For each, identify the type of reader who would benefit most from that section.

[4 marks — 2 each]

9Extended

A student in your class argues: "A report is basically just a long essay with headings — once you can write an essay, you can write a report." Write a well-developed paragraph of approximately 150 words correcting this misconception, using specific structural and purposive differences to support your argument.

[5 marks]

10Extended

You have been asked by your Head of Department to write a progress report on your final-year project. (a) Identify the three main sections that must appear in the body of this progress report. (b) Write a brief model version of each section in no more than two sentences each, making reasonable assumptions about the nature of your project.

[5 marks]

References

Cottrell, S. (2019). The Study Skills Handbook (5th ed.). Palgrave Macmillan.
Ebbe, O. N. I. (2014). Report Writing and Documentation in Nigerian Public Administration (2nd ed.). Africana First Publishers.
Locker, K. O., & Kaczmarek, S. K. (2014). Business Communication: Building Critical Skills (6th ed.). McGraw-Hill.
Oshukwu, C. P. (2011). Introduction to Technical and Business Writing for Nigerian Institutions (revised ed.). Alphabet Nigeria Publishers.
Uwajeh, M. K. C. (2017). Effective Communication in English for Tertiary Institutions in Nigeria (3rd ed.). Chuka Educational Publishers.
Zinsser, W. (2006). On Writing Well: The Classic Guide to Writing Nonfiction (30th anniversary ed.). HarperCollins.
Next Lecture · Module 2
Lecture 2.3 — Writing the Formal Report
Planning and drafting each section · Writing the executive summary · Language and style in formal reports · Common errors and how to avoid them
← Lecture 2.1 Course Index Lecture 2.3 →

Follow Us & Stay Connected

Join our community across all platforms for updates, new lecture alerts, and study resources

Our Affiliates & Community

Support the series and enhance your studies through our trusted partners

P
Patreon — Support Us CommunityWe write blogs on child care, marriage, and literature. Support our work and join our community on Patreon.
A
Amazon — Textbooks BooksRecommended report writing, business communication, and academic writing textbooks delivered to your door.
S
Skillshare — Online Courses LearningOnline courses in professional writing, business reports, and workplace communication.
G
Grammarly Premium WritingWrite clearer, error-free reports, formal documents, and professional correspondence.