Report as abuse is not working

That's because the content you're reporting was created by a moderator which, as the error message says, is exempt from moderation. 

By the looks of it, you're trying to report your own content as abusive? 

Any user who has the ability to moderate or manage abuse, can't be moderated or abusive as they would simply be able to approve their own content, defeating the pruprose of the feature.

Any user who has the ability to moderate or manage abuse, can't be moderated or abusive as they would simply be able to approve their own content, defeating the pruprose of the feature.