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UPDATE—The GASB Board has issued the Suggested Guidelines for Voluntary Reporting, SEA Performance Information as of July 14, 2010.

The Suggested Guidelines for Voluntary Reporting, SEA Performance Information are composed of four essential components of an effective SEA report, six qualitative characteristics representing the attributes SEA performance information needs to possess, and a discussion of how to effectively communicate SEA performance information. The four essential components are purpose and scope, major goals and objectives, key measures of SEA performance, and discussion and analysis of results and challenges. The six qualitative characteristics, as set forth in Concepts Statement No. 1, Objectives of Financial Reporting, are relevance, understandability, comparability, timeliness, consistency, and reliability.

The Suggested Guidelines can be purchased from the GASB Store (https://www.gasb.org/store). More information about the Suggested Guidelines can be found by clicking on any of the following links.

Is your government or department preparing an SEA Report? If so, the GASB would like to know. Please mail a copy of the report or email a link to the report to us at:

Governmental Accounting Standards Board
Attn: Lisa Parker
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116


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