A useful report should already separate “fix this week” from “plan this later.” Share the PDF with the person who maintains the website and agree a short list, not an endless backlog.
- Start with anything that could expose customer or payment information.
- Ask how long each fix will take and whether it needs a staging site.
- Confirm who will check that the fix actually closed the issue.
If the developer did not build the original site, they may need access from the host or the previous agency. That is normal. The report is there to give everyone the same picture.