Use one issue register linked to the model and transaction timetable. The owner should retain a single version of the decision case even when several specialists prepare separate reports.
| Field | What to record |
|---|---|
| Issue | One specific question, such as whether a capital item is mandatory before reopening |
| Evidence | Document, date, scope, author and any reliance limitations |
| Financial location | Model line and months affected; distinguish cost, timing and funding |
| Accountable person | One person responsible for resolution, even where several advisers contribute |
| Next action | Inspection, reconciliation, written clarification, quotation or consent |
| Decision consequence | Proceed, change price, change scope, add a condition or stop |
Keep “not investigated”, “investigated with a limitation” and “cleared within scope” separate. A physical-condition report that excludes a system is not evidence that the system is sound. A seller’s estimate is not a contractor quotation; a lender’s indicative terms are not committed funds.
Before any material diligence payment, ask whether the report recipient, reliance rights and format meet both owner and lender needs. Before closing, reconcile the technical findings, affiliation works, contractor scope and financial contingency so that the same work is neither omitted nor counted twice.
After handover, carry open issues into the operating plan with their original evidence and approval conditions. Closing the transaction should not erase the obligations that made the approved case conditional.