CHECK_27 - Last statement is RETURN

Remove the RETURN statement, and the program will work the same.
...
IF p_subrut[] IS INITIAL.
WRITE: / 'foobar'.
RETURN.
ENDIF.
ENDFORM.
Can be reduced to
...
IF p_subrut[] IS INITIAL.
WRITE: / 'foobar'.
ENDIF.
ENDFORM.
Last statement is CLEAR or FREE
todo
Last statement is CHECK or EXIT
todo