Answer the subsequent questions regarding the federal government's financial statements:

A. Who issues the audit estimation on the U.S. Federal Government Consolidated Financial Statements?

B. What was the opinion on the FY 2012 U.S. Federal Government Consolidated Financial Statements? What were the three basic reasons for this opinion (according to Scott Bell of the U.S. Treasury Department)?

C. 31 of 35 important reporting agencies received unqualified opinions for FY 2012. Show the four which did not and show the type of opinion each received (according to Scott Bell of the U.S. Treasury Department)?

D. Show the Statement of Social Insurance and what information does it report? What was the FY 2012 figure reported as Total Social Insurance Expenditures, Net?