Your program's actual obligations are almost exactly at their planned levels, but your program's actual expenditures appear to be lagging significnantly behind plan. Which of the following is NOT a potential cause of this problem?

A. Contractor submitting invoices several months after performing work

B. Administrative Contracting Officer is not certifying invoices in a timely manner

C. Disbursing office has changed payments to the wrong fund cite

D. Procuring Contracting Officer is awarding contracts as planned