The circuit directory in the panel is to show what circuit breaker controls which circuit and some what the circuit's location or area. It may not be enough for LOTO. Any thing that requires LOTO should have a disconnecting means in sight of it. There are exceptions. The circuit directory is only a place to start for LOTO. Some times turning off a breaker and locking it out will not be possible because of other loads on that circuit.
Please advise your client to have a licensed electrician help him set up the electrical portion of his LOTO program.
