When sheetrock is missing from above the heating system in an open basement - a violation of fire codes - how do you write that up in a report ?
Please provide the code violation for that.
That’s new one for me.
Back in the 80’s, there were some jurisdictions which required me to install a fire resistant panel above the heat system, but I haven’t seen that requirement in decades.
If you are sure that it is in violation of your code in use, you could call it a “potential safety hazard”.