Manager's complaint

Hi Experts, I want to complaint about my manager to the high authorities. As you know a sensitive issue, I wanted your guidance on this. Kindly have a look on the email I have drafted and suggest
suitable changes to make it more professional.

Dear ABC,

Subject: ABC team concerns

This is to notify you about the problems encountered by the ABC team members because of unfavorable working conditions.
The Managers of ABC team are the main cause of worry. They have no interest in the team, no Moral boosting, No support. because of which many people have left the company lately(check records with HR).

Our Managers daily routine is do "online shopping", playing online games, coming late and going early, spending time in GYM,
taking extra time for lunch after 2 pm.

They are partial about there favorite people like XXX, YYY and a few more. As per HR policy no one can avail more than 2 weeks leaves but mangers have granted 5 weeks leave to XXX just for leisure and leaving rest of the team begging for leaves or being forced to come to office even in ill health.

AAA and BBB have also introduced the unofficial PPE forms. PPE form is to evaluate other team members which distribute before mid term and year end appraisal to know about the employee as they aren't aware of the team. This form is causing grudges in colleagues as they are taking out there frustration in it, This form should be stopped forthwith as it is unofficial and its not solving any purpose. Not even HR is aware of this form which I believe is unethical to do so.

Hope you will understand our concern and take the immediate necessary action.

Thank you.