Answer:
B. Managers should not be held accountable for uncontrollable variances.
Explanation:
Performance reporting: In project management, performance reporting is described as the electronic or physical representation of individuals work performance's information that is being intended to develop or generate specific actions, decisions, or awareness. In performance reporting, a manager intended to manage a specific project and everything related to would go as already planned.
Therefore, the manager is not responsible for something uncontrollable that occurs.