There are no formal requirements as to how a report is to be set out. Reporting can be carried out in written or oral form, for example by telephone, e-mail, letter, net-based form, or by meeting personally.
Be aware that managers receive a great number of small and larger reports of undesirable conditions, and of differing degrees of severity. If you choose to speak out orally, it is therefore important to emphasise to the person you are informing that you intend this to be a report regarding an instance of wrongdoing. Do use the checklist which outlines what a report should include. This will also make further case handling simpler.
It is recommended that those receiving an oral report put this in written form in consultation with the whistleblower.