The correct option is A True
When the related information is summarized to meet a particular need, it is called as a report. The content and design of the reports is expected to vary depending up on the level to which it is submitted and decision to made on the basis of the report. Hence, a report must be effective and efficient to the user and should substantiate the decision-making process. Hence, a report must be effective and efficient to the user and should substantiate the decision-making process.