Rental Owner Report Source Note

A source note lets a reader understand what a portfolio metric includes without reverse engineering a dashboard. It makes definitions and limits visible at the point of use.

Quick Overview

For each material metric, state the source system, extraction time, population, period, numerator, denominator, exclusions, adjustments, freshness, and review owner. Link to controlled detail instead of embedding sensitive records.

Common Mistakes

Do not mix booked and collected cash, count scheduled work as completed, compare changing populations without disclosure, or hide missing data. Avoid presenting estimates with the same label as measured results.

Write the source note

Use plain language and stable field names. Describe how late records and reversals are handled. If the metric changed definition, show the effective date and do not silently restate prior periods.

Review interpretation risks

Check whether the headline could imply causation, certainty, or comparability beyond the evidence. Add a limitation when coverage is incomplete. Assign corrections to the data owner and preserve the originally issued report.

Common Questions Answered

How long should a source note be?

Long enough to reproduce the logic and understand exclusions, but short enough to sit beside the metric.

Can one definition serve every report?

Only when the population, period, and source logic truly match.

Ready to use this routine

Attach source notes to the weekly decision brief and owner statement review checklist. GAO provides public internal-control standards: review the Green Book.

Published September 2, 2026. Add a source note to one frequently discussed metric and ask a second reviewer to reproduce it.