Hi,
Very easy for a text file, embedded in the mail :
cat /etc/password | mail your@email.add -s"This is a report"
Not so easy if you want a file attachment.
Out of the box, there some perl functions for that on SME, but i don't know if there a mail tool embedded.
For the second part :
Maybe a lot of others solutions, but if your cron script do a ls of the file in a log, and on next run, checks if the modification time as changed, this should work (again very easy with perl

)
HTH,