Answer:
Please refer the reason in detail below
Explanation:
For state and local government entities, additional standards are promulgated by the Governmental Accounting Standards Board ("GASB") and for the federal government, additional standards are promulgated by the Federal Accounting Standards Advisory Board ("FASAB").
GASB considers budgetary comparisons as an important part of the basic financial statements and financial reporting and therefore include budgetary comparisons in their concept statements
Answer: A watchdog.
Explanation:
The media is as described in the question playing the role of a watchdog. A watchdog is an individual/organization that plays a vital role in exposing corrupt and illegal practices that takes place in a society.