请阅读短文，完成此题。 Julia, Gillard, as education minister and then prime minister~ identified the Gonski Report on school funding, later renamed the Better School Plan, as one of her crowning achievements. Backed by the Australian Education Union and Australia's cultural-left education blob (a term coined by Britain's Secretary of State for Education, Michael Gove), her argument is that Gonski will deliver excellence and equity in education by massively increasing government expenditure. The Gonski funding model, involving a base level of funding known as a School Resourcing Standard and additional loadings related to disadvantage, is also lauded as bring clarity, transparency and consistency to school funding. Not so. As noted by the National Comission of Audit, the flaws and weaknesses in the report are manifest. Under the heading "Complexity of the funding model," section 9.7 Appendix Volmne 1, the statement is made that" new school funding arrangements are complex, inconsistent and lack transparency". Instead of having a national funding model, we have a situation where the states and territories and Catholic and independent school sectors have their own approaches to allocating finding to schools. So much for the argument that the Gonski model represents an improvement on the Howard government's supposedly opaque and insistently applied socio-economic status (SES) mode. The Schooling Resource Standard is also criticized for not being "based on a detailed analysisof the cost of delivering education" and the formula employed for quantifying disadvantage for using faulty data leading to students "being misidentified as being inside or outside definitions of educationally disadvantaged". Citing international research and an analysis carried out by the ALP federal .member forFraser, Andrew Leigh, when an academic at the Australian National University, the audit report oncludes there is little, if any, relationship between increased expenditure and raising standards. Mirroring the argument put by Jennifer Buckingham in her School Funding on a Budget, the audit report argues "increasing funding does not necessarily equate to better student outcomes". common sense suggests, and contrary to the Australian Education Union's "I Give a campain, a more way to raise standards is to have a rigorous curriculum, effective and oommittcd teachers, strong parental engagement and schools, within broad guidelines, that hane the flexibility to manage themselves. To applaud the commission of audit's analysis of school funding should not be taken asunqualified support. The suggestion that the states, and most likely their education departments, should control how funding to independent school is allocated is a mistake. Slate schools, on the whole, compete against non-government schools, and allowing state governments or their education bureaucracies to decide how funding is allocated to independent schools represents a conflict of interest. Which of the following represents the National Commission of Audit's view on school fundinz?__________ 查看材料
A．There should be a national funding model. B．Cost of delivering education should not be the major concern of school funding. C．There is a close relationship between increased expenditure and raising standards, D．The educational department school should control the allocation of funding to independent school.