Most late reports are not judgment failures — they are handoff failures. Someone assumed someone else had filed.
Name one accountable person per shift, keep a single reporting log, and require a timestamp at the moment of discovery rather than at the end of an investigation.
Two-hour and twenty-four-hour windows are common, but the trigger is discovery, not confirmation. Report first, investigate in parallel.
Audit the log monthly against the incident report file. Gaps between the two are where citations come from.