What might GASB do regarding the reporting of SEA?

The choice that indicates GASB might provide criteria for reporting SEA for voluntary use aligns with how the Governmental Accounting Standards Board typically approaches non-mandatory reporting. GASB often offers guidance to enhance transparency and consistency in government financial reporting, without necessarily making such reporting compulsory. By creating criteria for voluntary use, GASB acknowledges that while SEA (Service Efforts and Accomplishments) reporting can be beneficial for agencies to better communicate their accomplishments and effectiveness, it recognizes that not all agencies may choose to adopt it.

This approach promotes better accountability and informs stakeholders without imposing uniform requirements that could be burdensome for various governmental entities. Essentially, the criteria allow agencies the flexibility to choose whether to engage in SEA reporting based on their capability and needs, while still following a recognized framework if they opt to do so. Therefore, this choice reflects an understanding of GASB's role in promoting best practices while respecting the diversity within government agencies regarding their reporting processes.