If I recall, the Final Safety Analysis Report is a document prepared by the company seeking an operating license for a nuclear power plant.
The Final Safety Evaluation Report is a document issued by the Nuclear Regulatory Commission (NRC) documenting their review of the Final Safety Analysis Report.
Safety Evaluation Reports (SER) are prepared by the NRC. The document reports the results of the review performed by the NRC or contractors on submittals (e.g., Safety Analysis Reports, SAR) by utilities or suppliers.
See - Regulatory Guide 1.070 (Revision 3), Standard Format and Content of Safety Analysis Reports for Nuclear Power Plants, LWR Edition.