When this guide is useful
A contractor bills progress draws rather than individual installed items.
The distinction that matters
A cash payment proves that money moved but may not identify completed work. Match draws, change orders and final invoices before creating an improvement record.
A worked situation to investigate
An apartment owner pays three draws while electrical and plumbing work finish in different phases.
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.