Which of the Following Is $\textbf{ not }$

Multiple Choice

Which of the following is $\textbf{ not }$ a primary financial reporting objective of state and local government (SLG) reporting?

A) Provide information necessary to assess the level of SLG services and its ability to continue to finance its activities and meet its obligations.
B) Provide information necessary for investment and credit decisions.
C) Provide a means of demonstrating the SLG's accountability that enables users to assess that accountability.
D) Provide information necessary to evaluate the SLG's operating results for the period.