When this guide is useful
Several items appear in the source file but may fall outside the study scope.
The distinction that matters
Identify excluded amounts and why they are excluded. The study total should reconcile to the accepted source pool rather than silently dropping unexplained amounts.
A worked situation to investigate
A project source list includes land, financing charges, owner furnishings and unrelated operating expenses.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.