The only one to be "offered" the job is the one who says "yes". It's a bunch of semantics; this shit is what lawyers live for.
AD: Here are the conditions of what you would receive if we were to offer you the job. If we offered you the job would you accept these terms?
AD: Do you pinky swear?
AD: In that case, I would like to offer you the football head coach position at SuperTheAwesome University.
Coach: I accept.