1. Whether "it's found" or "it's noted", I think does not matter in this case- both can be used interchangeably and would mean the same thing (i.e. something has been found and taken note of). 2. It would most likely be past tense, since it is "found" or "noted". 3. In your sentence, it is better to say: "It is noted that there were some items missing in the captioned design". When you write it this way, the meaning should be identical to your friend's.

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