Which entities are required to issue Service Efforts and Accomplishments (SEA) reports?

Service Efforts and Accomplishments (SEA) reports are primarily required for state and local governments. These reports serve to provide insights into how governmental entities are utilizing their resources to achieve specific service outcomes and accomplishments, thereby serving as a tool for accountability and transparency to the public. The concept behind these reports is to bridge the gap between the resources consumed (service efforts) and the outcomes achieved (accomplishments), allowing for a better understanding of government performance.

While other entities may produce reports that reflect on their service efforts and accomplishments, it is the state and local governments that are formally required to issue SEA reports in accordance with best practices and guidelines provided by organizations like the Governmental Accounting Standards Board (GASB). This requirement is rooted in the unique responsibilities that state and local governments have to their constituents to demonstrate effective stewardship of public resources.