I think regardless of the board when you create a report request the request is sent to both the global moderators and the moderator of that particular board. Most of the time global moderators will leave the report for the local board moderator to take action since the local board moderator best understands the language on that particular local board. As for general boards I'm very sure both the board moderator and global moderators receive the reports.
Because of this I have been writing my reports on the LB in English lately. Our moderator was not active for a while in the past, not it seems he is active but just in case he is not going to log on the forum for a couple of days or so I write them in English. Although if it reaches a global moderator they will also have to understand the content I am reporting, which is in Spanish.
Anyway, reports in my local board have been handled pretty fast recently.