Report is not always visible in the menu by default. Click Customize menu at the bottom left and make Report visible with the eye icon. When you confirm, you can save the setup for the whole organization.
How to do it
Click Customize menu at the bottom left of the menu.
Find Report in the list. Hidden modules are struck through. Click the eye icon next to Report to show it.
Click Confirm at the top.
Choose whether the setup should apply only to the project or to the whole organization.
Good to know
You can create your own menu group with + Add group, for example "Reporting" or "Finance", and place Report there.
The group can be hidden for users who don't need it.
The customization applies at the level you choose. The most specific level wins.

