For which of the following governmental funds with an appropriated budget would a budgetary comparison be required?

A budgetary comparison is required for certain funds within a governmental entity that have appropriated budgets. Generally, this requirement applies specifically to general funds or major special revenue funds. Major debt service funds, while they handle significant financial obligations, do not always require a budgetary comparison.

In this case, a non-major special revenue fund does not require a budgetary comparison as it may not have an appropriated budget in the same way that major funds do. Similarly, while a major debt service fund might have an appropriated budget, it’s not universally mandated to present a budgetary comparison. Therefore, neither of the funds outlined in the options qualifies for this requirement.

Consequently, since both the non-major special revenue fund and the major debt service fund do not fall under the guidelines that necessitate a budgetary comparison, the answer correctly identifies that neither fund contextually fits the requirement posed by the question.