Final answer:
A trending decrease in the ratio of total revenues to total expenditures suggests that a government or organization is spending more than it is earning, signaling impending fiscal stress.
Step-by-step explanation:
The trend most likely to be a signal of impending fiscal stress among the options provided is "B. A decreasing ratio of total revenues to total expenditures." This indicates that a government or organization is spending more than it is earning, which can lead to deficits and potentially increase the need for borrowing. Persistent discrepancies between revenues and expenditures can signal underlying financial problems and may necessitate fiscal policy adjustments to prevent further stress. This is in contrast to trends such as an increasing ratio of own source revenues to total revenues, which could indicate a strengthening fiscal position. Moreover, a decreasing ratio of debt service expenditures to operating revenues or a decreasing ratio of operating expenditures to total revenues might not directly indicate stress as they could be a result of efficiency improvements or other factors.