The P3O® Foundation (2013) manual indicates that a P3O should not operate independently nor rely solely on dedicated full-time resources for financial functions, making both statements false. Section 5.1.2 states, "The P3O model should integrate seamlessly with existing organizational functions, leveraging shared resources and aligning with corporate governance." Independence (1) is impractical as P3O relies on collaboration, while financial functions (2) are typically supported by existing organizational structures rather than dedicated P3O resources (Section 7.2). The 2013 edition emphasizes integration and resource sharing to enhance efficiency, contradicting both options. Thus, D is correct, ensuring the P3O complements rather than duplicates organizational capabilities, supporting a cohesive change management framework.