ARRANGEMENT OF FORMAL ELEMENTS
You can arrange these elements into one of two patterns, administrative or traditional. The difference between the two patterns is in the placement of the conclusions and recommendations. In the traditional pattern, conclusions and recommendations appear at the end of the report. In the administrative pattern, they appear towards the beginning of the report. Logically, they belong at the end of the report because they represent the outcome of the investigation described in the body. However, since they are often the part that a reader is most interested in, writers frequently place them first~The theory is that the parts read more frequently should be placed first ovoid the need for cumbersome paging through the report.