Choice "B" is correct. Relevance means the information must bear a logical relationship with the needs for its purpose. It must also be reliable. The achievement of this reporting objective is more difficult to establish than it is to demonstrate consistency (adherence to the consistent application of GAAP from year to year) or comparability (the use of GAAP in a manner comparable to other governments). The timeliness objective requires that reports be issued early enough to facilitate timely decisions. The timeliness of reporting is relatively easy to demonstrate.Choice "a" is incorrect. Demonstrating that governments use the same principles of accounting as other governments is relatively easy to report.Choice "c" is incorrect. Demonstrating timeliness is relatively easy to report in relation to reporting dates and year end.Choice "d" is incorrect. Demonstrating that a government consistently uses the same accounting principles year over year is relatively easy to report.