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

A government's own operating results and financial position from prior years.

B. International City/County Management Association's Financial Trend Monitoring System results for governments of similar types and size.

C. Federal agencies' financial information for a comparable time period.

D. Socioeconomic and demographic trends of governments of similar types and size available from U.S. Census Bureau.