The authorizing body for reporting writing is the one whose instance the report is to be written
Explanation:
A report is short and concise document that is written for a particular purpose most times for technical or subjects.
A report deals with facts and recommendations and very often it is required of the one writing the report to make an evaluation of the results of a research, evaluate the possible outcomes of future actions, etc.
Therefore, the authorizing body for report writing is the one on whose instance the report is written.
