The document discusses the importance and elements of effective police reports. It notes that police reports are a permanent record, are used in investigations and prosecutions, and that 15-20% of an officer's time is spent on report writing. The key elements that police reports should address are who, what, when, where, how and why regarding the incident. Reports must be complete, concise, clear, correct and courteous. The document outlines the different types of reports and what should be documented in preliminary, progress, and closing reports. Effective description is also emphasized.