Governments that choose to report service efforts and accomplishments (SEA):

1. Must adhere to GASB SEA guidance.

2. Must adhere to GASB SEA guidance only if the SEA report is part of the CAFR.

3. Must adhere to guidance provided by the Association of Government Accountants (AGA), because GASB has not issued standards addressing SEA.

4. May refer to guidance provided by the GASB, the AGA, or other professional organizations.