A budget manual, which enhances the operation of a budget system, is most likely to include?

<p><em><strong>A. A chart of accounts.</strong></em></p> <p><em><strong>B. Distribution instructions for budget schedules.</strong></em></p> <p><em><strong>C. Employee hiring policies.</strong></em></p> <p><em><strong>D. Documentation of the accounting system</strong></em></p> <p><em><strong>software.</strong></em></p>