Government entity SEA reporting provides users of general purpose financial reports with an

Service Efforts and Accomplishments (SEA) Reporting:

SEA reporting is designed to providenon-financial performance informationabout the efficiency and effectiveness of government programs.

It evaluates how well resources are being used to achieve desired outcomes, helping stakeholders assess program performance and accountability.

Explanation of Answer Choices:

A. Evaluation of the effects of changes in public policy: Incorrect. SEA reporting does not focus on policy changes but on program performance.

B. Assessment of financial condition and results of operations: Incorrect. This is the role of financial statements, not SEA reports.

C. Assessment of the accountability of the public administrators: Incorrect. While SEA reports indirectly support accountability, their main purpose is to assess program efficiency and effectiveness.

D. Evaluation of the efficiency and effectiveness of governmental programs: Correct. This is the primary focus of SEA reporting.

References:

GASB,Concepts Statement No. 2: Service Efforts and Accomplishments Reporting.

GFOA,Performance Reporting in Government.