True or False: The SSAP must disclose specific types of major revenue sources meeting the availability criterion in governmental funds.

The statement is true. The Statement on Auditing Standards (SSAP) requires governmental funds to disclose specific types of major revenue sources that meet the availability criterion. This criterion ensures that revenues are recognized in the period in which they are earned and are measurable, which is crucial for accurate financial reporting and compliance with the standards set for governmental entities. Identifying and disclosing these major revenue sources helps stakeholders understand the financial position and performance of governmental funds, providing a clearer picture of future funding availability and operational capabilities. This requirement underscores the importance of transparency and accountability in governmental financial reporting, aligning with the overall goals of the Governmental Accounting Standards Board (GASB) to improve the utility of financial information for users.