Report of entitlements to ceremonies (5)
I believe the answer is:
rites
'ceremonies' is the definition.
(religious rites)
'report of entitlements' is the wordplay.
'report of' indicates a 'sounds like' (homophone) clue.
'entitlements' becomes 'rights' (I've seen this before).
'rights' sounds like 'RITES'.
'to' acts as a link.
(Other definitions for rites that I've seen before include "Prescribed religious ceremonies" , "Formal ceremonial procedures" , "Tires of religious ceremonies" , "formal procedure" , "Ceremonial forms" .)