What must be established to open the way for releasing a WBS?

To release a Work Breakdown Structure (WBS), establishing a valid Line of Accounting (LOA) is essential. This is because the LOA serves as a fundamental component within project financial management. It identifies the funding source and ensures that expenditures and costs associated with the WBS can be properly tracked and allocated within the budgetary constraints.

The inclusion of a valid LOA provides the framework for making financial commitments and obligations necessary for project execution. It ensures compliance with budgeting policies and facilitates the accurate and accountable use of financial resources throughout the lifecycle of the project. By confirming that an appropriate LOA is in place, organizations can effectively manage and monitor financial performance, which is critical for project success.

While other options may relate to aspects of project management, they do not directly address the necessity of having a defined funding structure, which is paramount for the proper functioning of the WBS.