13.) The GAO has not expressed an auditors opinion on the consolidated financial statements for the federal government as a whole. Which of the following is not a reason that GAO has given for not expressing an opinion?

a. Weaknesses in the federal governments process for preparing the consolidated financial statements.

b. A lack of internal controls across many departments and agencies of the federal government.

c. The federal governments inability to adequately account for and reconcile intragovernmental activity and balances between federal entities.

d. Serious financial management problems at the Department of Defense.