Government Entities Generally Have the Authority and Responsibility to Issue

Government entities generally have the authority and responsibility to issue and require adherence to their policies and regulations relating to contracts. Accounting and control considerations for contracts include the following given below please choose the correct option:

A) Development and approval of a pre-award form to ensure unobligated funds equal to the estimated amount of the contract.
B) Specifications or statement of work describing goods and services to be obtained (including quality standards) .
C) Settlement of any advances of money and inventories of property in a manner consistent with agency policy or contract conditions.
D) All of the above.
E) None of the above.