There is no specific authorization for reports. In order to run a report, one only needs to be able to select the object on which the report is to be run. So, one can run reports on projects and documents to which one is authorized, and not on those to which one is not authorized. However, reports in the User Reports or All User Reports folder are only available for ITP Admin. The other reports are not available to ITP Admin. To develop reports, one needs Model Developer rights on the ITP/MDK Repository Reports project.