The reporting requirements are set out relatively clearly in the legislation.
Just so that people aren't caught by surprise with respect to an annual report, there is only a need for an annual report if the provisions that trigger the requirement for senior official approval have been triggered. There may be a force that is designated that hasn't had to avail themselves of those provisions, and there wouldn't be a requirement for a report. It's where the particular conduct that was of concern during the passage of the legislation comes into play and the senior official is implicated that triggers reporting requirements.
With respect to who files reports, it's the minister responsible. It is the competent authority responsible for the police officers who were engaged in that conduct who has the obligation to file a report. And yes, to the extent there are police officers participating in integrated units, such as IBETs or INSETs, they would be eligible for the designation.