The government report is in the future, since much testimony remains to be taken.

Would that be the report of the Government investigating team whose powers of subpoena powers have been blocked by the Senate Q?

After all, much testimony remains to be taken and:

.......people intrviewed, not under sworn testimony conditions, can make comments that are untruthful and there is no legal recourse to pursue perjury in such cases."

But at least the people carrying out the investigation for BP (Note the team included BP personnel and independent experts brought in to examine the evidence) did get to talk to key figures which without the power of subpoena the Government investigators and inquisitors will not even see.

Additional to that the two bodies are performing two completely different functions and purposes. The BP report details merely what happened and the timeframe and order in which things happened, as such the BP Report actually "blames" no-one (Read it), the purpose of the BP report is to outline what happened for "lessons learned" to prevent re-occurrence.

FBI investigation to establish "Criminal Negligence" will have a tough time pinning anything on BP - That based on my first analogy of the taxi driver and the passenger, any traffic violation is the fault and responsibility of the driver not the passenger.

Government investigation to establish "Gross Negligence" will I believe cast accusations of such negligence at the doors of quite a number of players involved, to varying degrees.