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? 

Hi Lisa,

I have tried to submit the abuse for other's content also getting same error

the above screenshot content is created by other

But does that user have the ability to moderate/approve abuse in the group or application or site?  That would be why you are getting that error

Is Anushri Sharma the author of that test post, an admin or moderator of your community? Or are they a test user that has admin rights? 

Try reporting content written by a general member of your community. You can always approve the post in the moderator queue anyway. 

Is Anushri Sharma the author of that test post, an admin or moderator of your community? Or are they a test user that has admin rights? 

Try reporting content written by a general member of your community. You can always approve the post in the moderator queue anyway. 

Thank you for your reply.

I have created test use nrveera without admin and moderate rights. Now Abuse is reported for the content. But it is not reflecting in Moderation Queue in Admin Panel

 any setting has to be enabled in admin panel?.