Hi Naresh,
you are talking about the user authorized to use particular T-code / report / program right ?
these things will done by the BASIS consultant, according to the client requirement you have to give the list of T-codes/reports/programs who are authorized and who are not authorized in the system.
if you want more details please ask this discussion in the concerned area in SCN Basis.
hope you understand the concept regarding the authorization of a report / program to a user.