The GASB's development of SEA measures aims to improve what aspect of government service?

The Governmental Accounting Standards Board (GASB) focuses on enhancing performance accountability through the development of Service Efforts and Accomplishments (SEA) measures. These measures are designed to provide a clearer understanding of how government resources are utilized to achieve specific service outcomes. By implementing SEA measures, governments can demonstrate the effectiveness and efficiency of their operations, showcasing whether they are meeting their service objectives and how well they are utilizing taxpayer funds. This emphasis on accountability fosters transparency and helps stakeholders assess the value derived from government services.

While financial reporting transparency, risk factors in government operations, and auditing effectiveness are important aspects of public administration, the core aim of SEA measures specifically revolves around providing insight into performance, which is essential for informed decision-making and public trust in government entities. Thus, performance accountability is the area that GASB aims to enhance with its SEA measures.