How To Use This Site
This site has been developed to assist an organization or governmental entity in the development of a SEA (service efforts and accomplishments) performance report and is based upon the Suggested Guidelines for Voluntary Reporting, SEA Performance Information issued by GASB in June 2010*.
We recognize that organizations that are just starting out with the process of preparing their first SEA performance report may be overwhelmed! We feel that these guidelines provide a balance between presenting a simplified ‘road-map’ for the creation of a performance report, as well as comprehensive information that will help the preparer develop an outstanding report that is representative of the best practices in reporting.
Additionally, it is also understandable that an organization’s first report may not be able to fully conform to the information laid out in this website. However, using the knowledge contained within these pages will help that organization as they work to develop the necessary information and data for future iterations of a performance report.
If a preparer goes through, and follows, each area of the four essential components of an SEA report section, they will be provided guidance that should lead to the development of a comprehensive performance report. We feel that these four essential components are fundamental to the preparation of an effective SEA report.
Upon completion of the development of each of the four essential components, a preparer should then go through each of the six qualitative characteristics to ensure that each section of the performance report meets the guidelines set for for each qualitative characteristic. The qualitative characteristics section serves as a check-list that will help a preparer ensure the relevance, understandability, comparability, timeliness, consistency and reliability of the information contained within that performance report.
Each section within the Four Essential Components provides the user with annotated examples. These examples highlight not only the essential component within that section, but also provides additional annotations demonstrating where that example exhibits elements of the six qualitative characteristics.
There is also an opportunity for users of this site to ask questions and provide comments on the information contained within these pages. We will use these comments and questions to assist us in the continued development of this site.
As always, if you have additional questions, you may email us at webmaster@performancereporting.org
*If you would like to purchase a copy of the Suggested Guidelines for Voluntary Reporting, SEA Performance Information please visit the GASB online store.