State whether the following statements describe conditions, standards, causes, effects, or recommendations.

a. Supervisors were not reviewing employees' work to detect errors.

b. Because the supervisors were not reviewing employees' work, discounts totaling $18,000 were not earned.

c. Of the 400 vouchers the internal auditor reviewed, 250 were paid after the discount periods had expired.

d. All invoices are to be paid within the discount period.

e. We believe that invoices should be filed in chronological order to facilitate the taking of discounts.