Answer analysis: This question belongs to legal common sense. The openness of government affairs refers to the system in which administrative organs make matters managed according to law public for citizens, legal persons and other organizations to know and supervise; The contents of open government affairs mainly include job responsibilities, work basis, conditions, procedures, discipline, time limit, process and results, service commitment, complaint handling channels, etc. Forms of making government affairs public: open government affairs to the public in the form of printed posters, newspapers, television, internet and radio. , to provide fast and convenient services for the masses, and consciously accept the supervision of the masses. Records, reports and opinions formed in the process of formulating development strategies, plans and policies do not belong to the content of government affairs disclosure of administrative organs at or above the county level. So the answer is C.