The referees' report of misconduct, called the 24-hour report or Referee's Send-Off Report, must be professional, concise, and complete. The report should include the following items:

• The name of the teams
• The date and time of the game
• Where the game was played
• The level of competition
• The player's name, jersey number, registration number and team
• The offense, this is, the reason for the report
• The action taken
• A description of the incident, that is, what actually happened stating the facts, with no opinions or recommendations

The referee's send-off report has two major components. First, the report identifies the "offense." The "offense" is the classification according to the Laws of the Game of the player's misconduct. The offense must be one of the seven types of offenses that result in a send off under Law XII of the Laws of the Game: (1) serious foul play; (2) violent conduct; (3) spitting at a person; (4) denying obvious goal-scoring opportunity by deliberately handling the ball: (5) denying an obvious goal-scoring opportunity to an opponent moving towards the player's goal by an offense punishable by a free kick or penalty kick; (6) use of offensive, insulting or abusive language: and (7) receiving a second caution in the same game. The second major component of the referee's send-off report is the description of the "incident." The incident is the factual description of what the player did at the time the player committed the offense as you saw it. Brief, yet containing enough evidence and information to enable a disciplinary committee to understand what happened. This description would include the reaction, if any, of the player(s) and others.
Make certain that your assistant referees have all the above details.

Remember that each incident meriting a report must have a separate report; e.g., two players who are sent off means two separate reports.
Present your report in the most legible manner. If your handwriting is difficult for others to read, then print it or type it if at all possible.
Check your spelling! Almost every important word is in the current FIFA Laws of the Game or can be located on the FIFA web page (www.FIFA.com).

If the report contains the actual offensive, insulting or abusive language that was used and is being reported, then you should notify the addressee with a precautionary warning on the cover letter or on the outside envelope.
The report MUST be written within 24 hours of the game while the facts are still clear in your mind. It MUST be mailed or given the appropriate official, usually a match secretary, as soon as possible - never later than the next mailing day - to allow the disciplinary authorities to receive the report, decide the discipline, and communicate the decision to the proper authorities.

The report is filed within forty-eight (48) hours. Make certain you have your name on it. (Your address and phone numbers should be on a separate cover page.) Remember to retain a copy of the report for future reference.