FDA doesn't expect very many annual reports anymore. The only one that's immediately familiar to me is in regard to manufacture/repair/installation of radiation emitting devices, though there probably are others. What report are you asking about?
Along the same lines, I don't understand "template which can summarize the changes made to QMS after submission to FDA." In my range of experience, FDA normally doesn't need or want to know about changes to an Establishment's QMS. What requirement are you wanting to satisfy?