According to GASB, which approach might be taken in mandating SEA reporting?

The choice to establish a minimum set of SEA (Service Efforts and Accomplishments) measures, some on a voluntary basis, aligns with the goals of GASB (Governmental Accounting Standards Board) to improve the transparency and effectiveness of government reporting. By mandating a minimum set of SEA measures, GASB supports consistent reporting practices that ensure essential information is available to users of financial statements. This approach helps standardize accountability while allowing for flexibility, encouraging agencies to adopt additional measures based on their specific needs and contexts.

This balance enables governments to provide meaningful data about their performance while not imposing an overwhelming burden on them, recognizing that various service types may not all warrant extensive measurement. Such a framework promotes a culture of accountability without stifling innovation or adaptability among different governmental entities.