All of the following are appropriate benchmarks for a state or local government to use as a basis for comparing performance except:

A. Socioeconomic and demographic trends of governments of similar types and size available from U. S. Census Bureau.
B. A government's own operating results and financial position from prior years.
C. International City/County Management Association's Financial Trend Monitoring System results for governments of similar types and size.
D. Federal agencies' financial information for a comparable time period.