Andrea Hasenoehrl Acct 530 December 9, 2010 SEA Reporting Andrea Hasenoehrl Acct 530 December 9, 2010
What is SEA Reporting? S ervice, E fforts, and A ccomplishments. *A way to provide information about a government’s programs and services and if the government is achieving its goals
“The SEA Journey So Far” GASB’s website
Importance of SEA Reporting Communicates the efficiency and effectiveness of a government Programs and services provided Achievement of goals Provide users with non-financial indicators in order to evaluate the government "Citizens want to know what's being accomplished with their tax dollars, not just how much is being spent and on what“ QUOTE: (Walters. Measuring Up. 1998. Page 6) on website http://www.seagov.org/aboutpmg/index.shtml "Citizens want to know what's being accomplished with their tax dollars, not just how much is being spent and on what"
Who Uses SEA Reports? Everyone City Council Members Taxpayers Parents Municipal Bond Buyers
Controversy Objections Voluntary Disclosure GASB should not be involved Researching and giving guidelines will eventually lead to a SEA Reporting standard Voluntary Disclosure GASB has only encouraged use of SEA Reporting
New Suggested Guidelines On July 14, 2010, GASB issued the Suggested Guidelines for Voluntary Reporting, SEA Performance Information Components Qualitative characteristics Forms of communication External reporting Better communicate Achievement of goals Efficient and effectiveness of programs and services provided http://www.seagov.org/
SEA Reporting Guidelines: Components Purpose and scope Major goals and objectives Key measures of SEA performance Discussion and analysis
SEA Reporting Guidelines: Components Purpose and scope Example
SEA Reporting Guidelines: Components Major goals and objectives Example
SEA Reporting Guidelines: Components Key measures of SEA performance Inputs Outputs and outcomes Cost-output and cost-outcomes Example
SEA Reporting Guidelines: Components Discussion and analysis Example
SEA Reporting Guidelines: Qualitative Characteristics Relevance Understandability Comparability Timeliness Consistency Reliability
SEA Reporting Guidelines: Effectively Communicate The intended audience The level of reporting The form of communication
Questions?