You can assign the following permissions to user roles. These permissions are related to the administration interface in CMS Desk -> Tools -> Reporting:
•Read - allows members of the role to view existing reports.
•Save reports - allows members of the role to save reports.
•Modify - allows members of the role to create, modify and delete reports.
•Destroy - allows members of the role to delete the version history of reporting objects.
•Edit SQL queries - allows members of the role to edit the queries used to retrieve data for reporting tools (graphs, tables and values). This permission is necessary to create new reports, but it can be a security risk, since it allows users to run queries against the website's database.
More resources can be found in Developer's Guide -> Modules -> Reporting -> Overview.