This thesis examines a system of reporting in the governmental accounting field that is known as Service Efforts and Accomplishments (SEA) reporting. It is a revolutionary form of reporting that strays from the traditional forms of governmental financial reporting. SEA is now being used in some very successful governments, such as Portland and Indianapolis. The Indianapolis application of SEA reporting, and more specifically the Indianapolis Popular Budget, is examined to outline key elements of SEA reporting that improve the economy, efficiency, and effectiveness of governments.