Four Essential Components of a SEA Report
The GASB recognizes in their suggested guidelines that there are four essential components that set forth the types of information that an effective Service Efforts and Accomplishments (SEA) report needs to contain in order to assist users in assessing the efficiency and effectiveness by which the goals and objectives of governmental services are achieved. The four essential components are:
1. Purpose and scope
2. Major goals and objectives
3. Key measures of SEA performance
4. Discussion and analysis of results and challenges.