I deduce that you work for a Company which is either already SQF certified or intends to be such.
As implied by previous post there seems to be some confusion in this thread.
I'm not a SQF user but the answer to yr OP seems to be included within clause 2.4.4 and detailed in clause 220.127.116.11.
The requirements of 18.104.22.168 are further detailed in a large body of text in the SQF Guidance which I suggest you might usefully consult. For example, regarding yr raw material supplier (see" B" below) -
An approved supplier program is a set of procedures implemented by the supplier [= (as I interpret) receiver/manufacturer = A] to assure the safety of incoming goods and services. It may be based on the safety risk presented by the raw material, or based on historical performance or prior history of the supplier [= (as I interpret) raw material supplier = B]
What do I have to do?
The supplier [A] must be able to provide documented evidence that incoming materials have either been inspected or that they come from an approved supplier [B] . The methods for selecting, evaluating, approving and monitoring an approved supplier [B] must be documented. This will be risk-based and may be as simple as a good supply history, sourcing from certified suppliers [B] (e.g., SQF certified suppliers) or personally auditing/inspecting the material supplier’s[B] operations, depending on risk, supplier [B] knowledge and past history. The same principles for approved suppliers [B] extend to the sites internal [suppliers B2?] or suppliers [B3] that are under the same corporate ownership, even if they are under the same food safety management system (i.e., egg producers that feed into an egg processing site or roasted nut operation feeding into a nut butter site).
The supplier [A] must require their material suppliers [B] to verify they are complying with specifications for the products supplied. The methods of analyses must conform to recognized industry standards (refer to 2.5.6). The job functions responsible within the supplier [A] business for material inspections and supplier [B] approval must be included in the job descriptions outlined in 22.214.171.124.
The approved supplier [A] program must include providers [D] of contract services such as transport, pest control, maintenance, labor hire, etc. The program will identify methods to ensure service providers and their staff adhere to the specifications outlined in 2.3.3.
The supplier [A] must maintain a list of approved suppliers [B], including contract service providers [D]. All providers of goods and services must be included on the register. The approved supplier program shall be reviewed at least annually (refer to 126.96.36.199) or more frequently, based on supplier performance.
The receipt of raw materials from non-approved suppliers [C] is acceptable, but only in an emergency situation, and provided the materials are inspected before use. Records of the use of non-approved suppliers [C] and their inspections shall be maintained.
The site [A] shall also include, as part of their food defence plan (refer to 188.8.131.52), a means to secure incoming materials to prevent intentional adulteration and contamination
As part of the food fraud plan (refer to 184.108.40.206 and 220.127.116.11) the site [A] shall include within the vulnerability assessment and mitigation plan the potential risks for economic adulteration that may impact food safety for all incoming materials. Vulnerabilities may include ingredient substitution, mislabelling, dilution or counterfeiting. It is important to include minor ingredients such as spices, additives, and processing aids. These materials are often overlooked but many have a high rate of fraud.
2.4.4 Auditing Guidance
During the desk audit, the auditor shall review the documented approved supplier program. However, compliance to this element will mainly be reviewed during the site audits. The approved supplier [ B] will be audited by interview, observation and review of records. Evidence may include:
Review of the documented approved supplier program to ensure all materials and services that may impact on product safety are included;
The risk rating applied to suppliers [B] is identified and controls implemented;
There is a register of approved suppliers [B];
All materials or services in-use are included on the supplier [B] register or listed as a non-approved supplier [C];
Approval methods test for compliance with agreed specifications (refer to 2.3.2, 2.3.3);
The program specifies actions to be taken when non-compliance is identified;
Documented test/inspection methods and corrective actions have been followed;
Relevant staff are aware of their responsibilities and duties with regard to inspection and receiving of incoming goods;
The approved supplier program is modified based on supplier [B] performance;