What kind of report?
In any case, the conclusion is the last paragraph. Try to make good sentence transitions and make sure you've made your point. Don't bring up anything new in your conclusion, just restate your thesis. A thesis can be 1 or even 2-3 sentences that state what your paper is about. The last sentence of your conclusion paragraph is very important. Try to make a strong last sentence that will leave the reader a clear message on whatever you are trying to tell them.
By 'recommendation', I'm assuming you mean 'References'? :)
References, also called your Works Cited page, is where you list all of your sources. Remember that you can't put someone else's work in your paper without giving them credit. It's called plagiarizing, and if your teacher finds out, he/she will probably give you an F on the paper.
Good luck & happy writing!
conclusion: To end a report.
recommendations: To give some extra opinion.
well said by karl.
A conclusion is generally a summary of everything you've written, something that ties together all the information.
A recommendations section takes that summary a step further, and includes your suggestions for what the reader ought to do with this information, or how the problem you've been exploring can be fixed.
Conclusion; what you conclude from having written the report ie. the current position. Recommendations; the actions that you recommend having completed your report & findings.
eg; I conclude that this organisation lacks staff,
I recommend that a further 4 people are hired.
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