feat: add administration reporting and correction services

app/Domain/Reporting/ReportAudience.php

@@ -0,0 +1,16 @@
+<?php
+declare(strict_types=1);
+
+final class ReportAudience
+{
+    public const CLIENT = 'client';
+    public const INTERNAL = 'internal';
+
+    public static function validate(string $audience): string
+    {
+        if (!in_array($audience, [self::CLIENT, self::INTERNAL], true)) {
+            throw new InvalidArgumentException('Report audience must be client or internal.');
+        }
+        return $audience;
+    }
+}