A company uses AWS Organizations to run workloads within multiple AWS accounts. A tagging policy adds department tags to AWS resources when the company creates tags.

An accounting team needs to determine spending on Amazon EC2 consumption. The accounting team must determine which departments are responsible for the costs regardless ofAWS account. The accounting team has access to AWS Cost Explorer for all AWS accounts within the organization and needs to access all reports from Cost Explorer.

Which solution meets these requirements in the MOST operationally efficient way?