Reports are the connection between rules and your Tempo timesheets

All rules contained in a report will be checked against the selected timesheets and defined period to instantly show you whether a timesheet has passed or failed the checks.

If checks fail, you will get details on the when and why. 

To ensure a complete and correct reporting, Timesheet Check works independent of all Jira and Tempo permissions and issue security

If a user cannot access a timesheet because of lacking permissions, the timesheet will still be checked when running a report! However, only the results of the check against the configured rules and no detailed worklog information will be shown to the user running the report.