The account of a football match that competitions rely on is written by the referee and filed after the final whistle. Everything else is commentary on it.
What the referee actually files
The report records the score, the scorers and their times, cautions and dismissals with the offense codes attached, substitutions, and any incident the referee considers reportable.
Offense codes matter more than the narrative. A caution filed under one code and the same caution filed under another can trigger different disciplinary consequences.
The report is submitted through the competition's system within a set window, and it becomes the input to every process that follows the match.
Why it outranks the broadcast
Broadcast coverage is produced for viewers and is under no obligation to be complete. Cameras miss incidents, graphics carry provisional attributions, and commentary is not evidence.
The referee's report is a filing by the match official with authority over the game. Disciplinary bodies act on it, and appeals are framed against it rather than against footage.
Where footage contradicts the report, there are defined routes to review, but the default is that the report stands. The burden falls on the party seeking to change it.
The downstream systems it feeds
Suspension counting works from the report's caution records. A player accumulating bookings toward a ban is tracked through filed codes, not through what commentators counted.
Competition tables are updated from the reported result. In the rare cases where a result is later altered administratively, the change is made against this record.
Player appearance data also derives from it, including the distinction between starting and substitute appearances and the minute of each change.
Where errors enter
Reports are filed by a person after ninety minutes of concentrated work, and mistakes happen. A caution attributed to the wrong player is the most consequential and the most common.
Misidentification usually surfaces when a club queries a suspension. Correcting it means amending the filed record, which competitions permit within a defined window.
Goal times are frequently approximate, since the referee is recording them from memory or from an assistant's note rather than from a synchronized clock.
Why fans rarely see the document
Match reports are administrative filings and are not generally published. Fans see derived outputs — the table, the suspension list, the statistical summary — without the source.
This makes discrepancies hard to explain. When a published goal time differs from the broadcast clock, the underlying reason is invisible to anyone outside the competition.
The gap between what is recorded and what is published is a structural feature of the sport's record-keeping. The authoritative version is the one almost nobody reads.

