What aspect did the GASB highlight regarding the nature of SEA measures?

The Governmental Accounting Standards Board (GASB) emphasizes the importance of appropriate data accompanying Service Efforts and Accomplishments (SEA) measures. This focus on data is critical because SEA measures are designed to provide insight into the performance and effectiveness of government services, going beyond mere financial transactions. Appropriate data ensures that these measures are meaningful, relevant, and can be accurately interpreted by stakeholders.

Data accuracy and relevance are foundational for any metrics, especially in the public sector, where accountability and transparency are paramount. Without appropriate data, SEA measures may lead to misleading conclusions, undermine the credibility of reporting, and fail to inform decision-making processes. Thus, highlighting the need for complementary data ensures that these measures provide a clear and accurate portrayal of service efforts and accomplishments, enabling better evaluation and improvement of governmental functions.