In each question given below, there is a sentence which has been divided into five parts. One of these parts is not grammatically correct and needs a correction. Read the sentence carefully and mark the option with the part of the sentence that contains an error The ministry, after months of deliberation and consulting various experts on policy formulation, (a) / have finally decided to implement (b) / stricter guidelines which aim to improve transparency, (c) / and many stakeholders believe that these steps will significantly enhance accountability (d) / across both public and private sectors starting next fiscal year (e) /.