Commenting the Stored Procedures

create or replace PROCEDURE SP_NAME(
        P_COMPANY_POID NUMBER,   
        P_USER_POID NUMBER,
        P_STATUS OUT VARCHAR2
        )
AS

    L_COUNT NUMBER;
    L_USER_NAME VARCHAR2(100); 
    L_ERROR_LINE VARCHAR2(4000);
    L_ERROR_MSG VARCHAR2(4000);

BEGIN

  -- Author Name
  -- Date of creation
  -- Description of the stored procedure.

  -- If its possible, explain procedure parameters.

  -- SOM1 / Author name / Date / Details of modifications.
  -- SOM2 / Author name / Date / Details of modifications.

  -- Write comments describing what is the below code doign and why the same is doing. 
  BEGIN
      SELECT COUNT(*) INTO L_COUNT FROM USERS 
      WHERE USER_POID = P_USER_POID;

  EXCEPTION 
  WHEN NO_DATA_FOUND THEN
      L_COUNT := 0;
  END;

  IF L_COUNT = 0 THEN
      P_STATUS := 'ERROR: No Record found in table.';
      RETURN;
  END IF;
    
  -- Comments
  SELECT USER_NAME INTO L_USER_NAME FROM USERS WHERE USER_POID  = P_USER_POID;

  INSERT INTO NEW_USERS_TABLE
  ( USER_NAME )
  SELECT L_USER_NAME FROM DUAL;

  -- SOM1 / Author name / Date of creation ** SOM means start of modification.
  -- Reason and details of the change. 
    DELETE FROM USERS WHERE USER_POID = P_USER_POID;

  -- EOM / Author name / Date of creation 
  
  -- Author name / Date of modification.
  -- Write why the below is commented.
  /*
    -- Comments
    INSERT INTO USERS_MIGRATED
    ( USER_NAME )
    SELECT L_USER_NAME FROM DUAL;
  */  

  -- Error handling      
  EXCEPTION
        WHEN OTHERS THEN
          L_ERROR_LINE := DBMS_UTILITY.FORMAT_ERROR_STACK ||' at line ' || $$PLSQL_LINE 
            || ' ERROR_BACKTRACE: ' || DBMS_UTILITY.FORMAT_ERROR_BACKTRACE;
          L_ERROR_MSG := SQLERRM;

          P_STATUS := 'ERROR : In document posting ' || L_ERROR_LINE;
END;