The Uniform Crime Report was mandated by congress in 1930. FBI was given the responsibility to facilitate the report. It is currently used in ever state in the U.S.
In some places, it is a crime to not report a crime if you have knowledge of it and fail to report it. This is known as "failure to report a crime" or "misprision of a felony." It is important to check the laws in your specific location to understand the requirements.
When a uniformed officer or a sheriff's deputy is responding to a Part I crime, they are required to write a report. Civil complaints, land lord tenant disputes, and other non- criminal offenses do not require a police report. The officer may write some comments on the mobile display terminal, but they will not write a report.
It's a crime, so you report it like any other crime--call the police. Anyone can report it.
FBI Uniform Crime Status Report and the CDC are places to start
Mostly law enforcement officers, both uniformed and detectives.
Start with your local law enforcement agency. Many cities, counties, states now have cyber-crime units to investigate crimes commtted in that manner. If they don't have one, perhaps they can refer you.
(in the US) Probably the UCR (Uniform Crime Report) which is compiled, produced, and published by the FBI's National Crime Information Center.
"Did you report the confessed crime to the authorities?"
In Texas, failing to report a crime can result in being charged with a misdemeanor offense. This means that individuals who do not report a crime they are aware of could face legal consequences and potential penalties.
The crime should be reported wherever the crime occured.
Your local police department can handle the report.
Dial 911 and report the crime.