"Spent vs Planned" report allows to compare reported time versus planned time. The report uses the same configurable fields as "Timesheets report". Please see v 4.5.x Timesheets report page on how to configure the fields. Up to 3 group levels can be defined so you can see totals for the each group level. Reports can be generated as spreadsheets so you can do further processing on them.
Click on "Spent vs Planned" tab. The records are generated for Projects or Filter combined with users or group selected on the left panel and for period defined in "Start / End Date" fields. Also here you can define sorting and grouping. Check Skip details to print only total and group values. Check "All Users" to generate the report for all users.
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