Final answer:
GASB does not require governments to report on Service Efforts and Accomplishments (SEA), but the provision of this information is encouraged to provide a complete view of performance.
Step-by-step explanation:
The statement that in addition to financial statements and notes, the Governmental Accounting Standards Board (GASB) requires governments to provide information on service efforts and accomplishments (SEA) in their reports to the public is False.
GASB considers SEA performance information valuable and encourages its voluntary reporting to offer a more complete picture of a government's performance. However, this information is not currently a required element of financial reporting.