News Release 07-29-05


GASB Issues Guide to Understanding Service Efforts and Accomplishments Reports

Norwalk, CT, July 29, 2005—The Governmental Accounting Standards Board (GASB) has published Government Service Efforts and Accomplishments Performance Reports: A Guide to Understanding as a part of its continuing research project on service efforts and accomplishments (SEA) reporting. The guide is intended to assist citizens and others in using SEA performance reports issued by state and local governments.

The guide provides the reader with a “user’s tour” to better understand the information presented in SEA performance reports. The guide describes the information that is likely to be found in an SEA report and how best to use that information.

The guide should help readers understand why governments report their SEA performance and where to find more information, including SEA performance information available on the Internet. Examples from the SEA performance reports of state and local governments are provided to illustrate key points and provide additional context.

The SEA guide can be obtained free of charge via the Performance Measurement for Government website at or by contacting the GASB Order Department at (800) 748-0659.

The GASB’s efforts to encourage voluntary experimentation with external reports of SEA performance measures have been supported in part by grants from the Alfred P. Sloan Foundation.

About the Governmental Accounting Standards Board

The GASB is the independent, not-for-profit organization formed in 1984 that establishes and improves financial accounting and reporting standards for state and local governments. Its seven members are drawn from the Board's diverse constituency, including preparers and auditors of government financial statements, users of those statements and members of the academic community. More information about the GASB can be found at its website,