Federal agencies accumulate and report costs in order to perform all of the following EXCEPT to

C Federal agencies accumulate and report costs for a number of reasons, including: Compliance with GPRA (Government Performance and Results Act), which links budgeting to performance Compliance with the CFO Act, which mandates preparation of auditable financial statements Compliance with SFFAS No. 4 – Managerial Cost Accounting, which requires cost accumulation for decision-making and performance evaluation While accurate cost reporting supports audit quality, achieving an unmodified audit opinion is not the primary reason for accumulating costs — it is an outcome, not a purpose. Relevant Reference: FASAB SFFAS No. 4 – Managerial Cost Accounting CFO Act of 1990 GPRA Modernization Act of 2010 Answer : C. achieve an unmodified audit opinion