Answer: Major special revenue funds with legally adopted budgets.
Step-by-step explanation: GASB ( Governmental accounting standards board) is a private organization based in Norwalk,that tries to regulates Government accounting process in the United States of America by giving specific standards to ensure proper accounting.
Governmental accounting standards board (GASB) requires a budget to actual comparison in the financial statements for the general fund and major special revenue funds with legally adopted budgets.