The table of contents for a formal report is placed after the executive summary and directly before the body of the report, which begins with the introduction.
The table of contents includes everything in the report package except the transmittal letter. The table of contents does not list itself. The table of contents also includes the location of major headings, subheadings and any appendices.
One of the keys to an effective TOC is the use of leaders (. . . . . . . . ) that connect the content to the page that content begins on. The video below illustrates one simply method to ensure that the row of page numbers of the right side of the TOC are aligned vertically.