It’s probably garbled by Gemini or something.This is a puzzler.
Certainly the sentence beginning "The report also includes an allegation" might equally attribute the abuse or the reporting of it to LS.
The syntax is certainly garbled but the position of the phrase by his father indicates (to me) that it is the report rather than the abuse attributed to LS.
So my guess is that LS is the reporter here, and the allegations of neglect (substantiated) and of neglect, physical abuse and SA were made by him and the claims themselves refer to CS.
The summary report is clearer (to me):
Good thing for CS because it’s hard to take the document seriously.