4. In the 10-Point Test article, on page 64 (https://www.gfoa.org/sites/default/files/GFR_OCT_09_61.pdf, it gives benchmarks for various local governments at various sizes. Look at the benchmarks and consider what those values mean. What are some ways that the benchmarks are a useful way of measuring school districts? What are some ways that these benchmarks do not work well for school districts? Overall, do you think these benchmarks a useful way of comparing school districts?