For several years, the GASB has encouraged state and local governments to experiment with reporting service efforts and accomplishments (SEA) measures to provide more complete information about a government's performance.
The goal of service efforts and accomplishments (SEA) reporting, a type of general-purpose external financial reporting, is to let users gauge how well the government is carrying out its plan by providing information on the services rendered and their impact.
A government's efficiency and effectiveness in attempting to accomplish desired goals are communicated through SEA reporting, which is the process of creating and distributing a report or a series of connected reports.
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