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SEA Reporting Project – General Information

The GASB has been studying the use of performance management, measurement, and reporting by governments almost since its creation in 1984 by the Financial Accounting Foundation (FAF). The GASB's focus with its Service Efforts and Accomplishments (SEA) project is only on one aspect of the performance management process—the external reporting of SEA performance information. The GASB is providing state and local governments with suggested guidelines for voluntary reporting that will assist them in effectively communicating SEA performance information to users. Such guidance will assist governments in their duty to be publicly accountable and in providing users with information to assist them in making informed economic, social and political decisions. In addition, the GASB is working to guide and educate the public about SEA reporting.

The notion that accounting and financial reporting includes more than just numbers and financial information predates the creation of the Governmental Accounting Standards Board.

For the most up-to-date information about the status of the GASB’s SEA project, visit the GASB’s SEA Project Page.


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