Reporting shall be at a meaningful category or level, for example, a major program or department.
A major program or department can have reporting.
Reporting shall be on all levels, meaningful or not.
The men are racing cars.
Some kids are near a tall man.
An elongated box is being put away.
Nobody is playing a wind instrument.
I had to did a compost pit for the leaves from my yard.
A woman is inspecting power tools.