1. Andrea Hasenoehrl Acct 530 December 9, 2010
SEA Reporting
Andrea Hasenoehrl
Acct 530
December 9, 2010

2. 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

3. “The SEA Journey So Far”
GASB’s website

4. 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 Page 6) on website
"Citizens want to know what's being accomplished with their tax dollars, not just how much is being spent and on what"

5. Who Uses SEA Reports? Everyone City Council Members Taxpayers Parents
Municipal Bond Buyers

6. 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

7. 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

8. SEA Reporting Guidelines: Components
Purpose and scope
Major goals and objectives
Key measures of SEA performance
Discussion and analysis

9. SEA Reporting Guidelines: Components
Purpose and scope
Example

10. SEA Reporting Guidelines: Components
Major goals and objectives
Example

11. SEA Reporting Guidelines: Components
Key measures of SEA performance
Inputs
Outputs and outcomes
Cost-output and cost-outcomes
Example

12. SEA Reporting Guidelines: Components
Discussion and analysis
Example

13. SEA Reporting Guidelines: Qualitative Characteristics
Relevance
Understandability
Comparability
Timeliness
Consistency
Reliability

14. SEA Reporting Guidelines: Effectively Communicate
The intended audience
The level of reporting
The form of communication

15. Questions?