D. Failure to obtain program steering committee approval.
This approval is a critical step in the closure process, as the steering committee must confirm that all prerequisites for closure have been met. The final program report, including assessments of the program's alignment with organizational strategy and the effectiveness of its governance transition, must be approved by the governance participants during closure.
I pick A
Update for project financial plan , is part of project financial closure.
upvoted 1 times
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