Your report is read by people who will check it against the statute and against program guidelines, and this card gives you the framework it will be checked against — marking clearly which requirements are statutory and which are working standards. Economic benefit is the statutory standard; an SIR of 1.0 or greater is the working underwriting benchmark, industry best practice rather than a legal requirement, and the card says plainly not to write it the other way. Four threshold checks to ask in the first conversation rather than the exit interview, and a two-column table of what you determine and what you do not. That distinction is protective: an auditor who ventures into the right-hand column inherits liability for it and gives up the independence that made the audit persuasive.
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