Through checking with ISO$/$IEC $17025$: $2017,$ determine if the below observations pose any non$-$conformities, and list out the most appropriate clause and explain your decision in each observation. No$.1234$ Observation Annual financial report was not discussed in the management review meeting. Release of customer$$s sample information to external test laboratory $($subcontractor$)$ without informing customer. The laboratory refused to return tested samples to the customers when requested. In the demonstration of heating test, the transformer winding temperature is $88\mathrm{.}9$ degree which is close to the limit $90$ degree and need to consider measurement uncertainty. The operators are not so familiar with the application of uncertainty budget and the decision rule. Conformity Yes $/$ No$/$ Insufficient evidence? Relevant Clause No measure was taken to prevent cross$-$ contamination between the microbiological and chemical laboratories.