Which of the Following Is Not One of the Objectives

Which of the following is not one of the objectives of Federal Financial Reporting,as outlined in SFFAC 1,which was issued by the FASAB?

A) Financial reporting should enable evaluation of the service efforts, costs and accomplishments of the reporting entity.
B) Financial reporting should enable evaluation of the success rate of programs
C) Financial reporting should reveal whether financial systems and controls are adequate
D) Financial reporting should demonstrate accountability regarding raising and expending money according to budgetary process and laws and regulations