Design specific procedures for the SFA program to ensure (1) appropriate in-depth analysis and review of exceptions, as well as consistent review of historical data for outliers, one-time items and other anomalies, and (2) ensure the review and decision-…

Design specific procedures for the SFA program to ensure (1) appropriate in-depth analysis and review of exceptions, as well as consistent review of historical data for outliers, one-time items and other anomalies, and (2) ensure the review and decision-making process for exceptions and historical data is fully documented in the concurrence package.