SEA Reporting Project – Research summary

Prior to receiving funding from the Alfred P. Sloan Foundation, the GASB had already established a solid foundation for research in the service efforts and accomplishments (performance) realm.

• Concepts Statement No. 1, Objectives of Financial Reporting (1987): declares "financial reporting should provide information to assist users in assessing the service efforts, costs, and accomplishments of the governmental entity."

• Research Report, Service Efforts and Accomplishments Reporting: It’s Time Has Come. An Overview (1990): reports detailing the state of the art in performance measures for a dozen state and local government services. For each service the reports present a recommended "starter set" of performance measures to aid governments wishing to begin measuring their performance.

• Research Report Series, (1989 - 1993): reports detailing the state of the art in performance measures for a dozen state and local government services. For each service the reports present a recommended "starter set" of performance measures to aid governments wishing to begin measuring their performance.

• Concepts Statement No. 2, Service Efforts and Accomplishments Reporting (1994): reaffirms and strengthens the GASB's position that financial and non-financial performance data are required to assess accountability and make educated choices.

• Survey, Development and Use of Performance Measures by State and Local Governments, (1996): the GASB and the National Academy of Public Administration survey 5,000 state and local governments about their use and reporting of performance measures.

In the fall of 1997, the Alfred P. Sloan Foundation provided the GASB with a significant grant to enhance the SEA research and to address performance measurement developmental needs for state and local government (comprised of six (6) phases). This grant was extended for three (3) years in 2000.

• SEA Clearinghouse, (1997): an internet website with general information, resources, events, and a comprehensive list of state, local, and international governments using performance measures.

• Survey, Use of Performance Measures and Effect of Using Performance Results by State and Local Governments, (1998): the GASB survey 1,300 of state budget offices, state agency staff and city an county budget and department staff across the country. (website only)

• Case Studies, (2000-2002): based on visits to twenty-six cities, counties, and states across the country to learn about their use of performance measurement and the effects of using the performance results

• Citizen Discussion Groups, Report on the GASB Citizen Discussion Groups on Performance Reporting, (2002): summary of results of nineteen citizen discussion groups held between November and July 2001.

• Special Report, Reporting Performance Information: Suggested Criteria for Effective Communication, (2003): describes a set of suggested criteria that state and local governments can use in preparing an effective report on performance information.

The GASB has encouraged experimentation with the criteria and reported on the results of the experimentation. The staff made the recommendation to the GASB Board to proceed with deliberations on potentially establishing guidance for voluntary reporting of SEA performance information.