Comprehensive and Detailed Explanation (paraphrased from AgilePM governance guidance):

AgilePM’s financial governance relies on artifacts that demonstrate continuing business justification, predictable control, and informed decision-making. Core project artifacts include the Feasibility Assessment (early viability and value assessment), the Foundations Summary (establishes the Business Case, scope, approach, plans, and controls), and the Project Review Report (evidence-based assessments of progress, benefits, and risks). These directly support budget stewardship, investment decisions, and release planning. A Sprint Review Record is a Scrum team-level event output focused on inspecting increments and adapting the Product Backlog; it is not a defined AgilePM project artifact nor specifically a financial governance instrument. While insights from reviews inform governance, the formal artifacts tied to AgilePM’s project-level financial control are exemplified by options A, C, and D—hence B is the correct “NOT” choice.