In investigative report writing there is a significant distinction between the report an official takes from involved persons and witnesses and a report an official makes about the procedures and steps followed and taken and about what the investigation has revealed.
In the first, the official asks questions and records answers or else records voluntarily given statements. In this scenario, the official takes a report from interested persons.
As the investigation progresses and at the conclusion of the investigation, the official will record steps taken, problems encountered, individuals spoken with, evidence collected and anything relevant and important. In this scenario, the official makes a report of their own experience and compliance.