Current Practices and Issues in Capital Budgeting and Reporting

Budgeting and accounting professionals, as well as other interested parties, are currently examining ways to improve governmental capital budgeting and reporting. Although progress has been made, major policy issues are still being analyzed and debated. This article provides an overview of current practices and the major policy issues that are being addressed. The discussion incorporates related ideas and observations made by Jesse Burkhead four decades ago. The author concludes that many of Burkhead's insights in the area of capital budgeting and reporting are still relevant and useful today.     

TexPool's Experiences in the 1990s: Policy Implications for Other State Investment Pools

The State of Texas's local government investment pool, TexPool, has faced major challenges in the 1990s. This article provides an overview of two major events involving TexPool: (1) a $2.2 billion "run" on the pool in 1994 and (2) the out-sourcing of TexPool's functions in 1997. The article describes these events and analyzes potential implications for other state-administered investment pools. The article addresses issues such as: (1) the need to develop investment policies and practices that are suitable for a particular pool's objectives and purpose, (2) whether a state government has a responsibility to ensure that participants in a state investment pool do not incur losses, (3) the possible implications of having an elected official as the person with primary responsibility for overseeing the pool, and (4) concerns related to the outsourcing of state investment pools. This article is intended to encourage debate on the policies and practices of state investment pools, which currently are serving more than 15,000 local governments in the United States.     

Debt and Deception: How States Avoid Making Hard Fiscal Decisions

Government borrowing occurs whenever the government forgoes control over some future flow of resources or benefits in order to acquire resources for current use. Based on this definition, the authors identify several ways that state governments borrow, which include widely recognized forms of debt as well as types of actions that are less transparent. Case studies for Connecticut, Illinois, and New York document the large amounts of future commitments that these states have taken on to cover operating deficits over the last decade. The authors conclude by evaluating the usefulness of current financial statements for assessing the amount of borrowing that states have done to support current services and suggest areas for which additional information is needed.     

Changes in the Usage of Enterprise Funds by Large City Governments

Using a nationwide sample of large cities, this article analyzes changes in the use of enterprise funds during the past decade. The major findings are that (1) the aggregate number of enterprise funds increased, with the largest increases occurring in solid waste and drainage; (2) part of the increase was offset by the elimination of some enterprise funds, particularly in the area of recreational services; (3) 60 percent of the cities experienced one or more changes in the types of enterprise funds they used; (4) the revenues associated with most types of enterprise funds have increased at a faster rate than general fund revenues; and (5) some cities are using alternative fiscal structures (e.g., special revenue funds and discrete component units) to account for services that are reported as enterprise funds in other cities. A continuum of fiscal structures is presented as a framework for addressing why cities might choose one structure over another and what the possible implications of a particular fiscal structure might be.     

Feminist perspectives report of the feminist perspectives working group to the closing plenary

This article is based on the experiences of the feminist perspectives workshop that met each day of the Congress. It discusses feminism as a worldview and particularly applies that perspective to the Congress proceedings. It examines the Congress in terms of three vital aspects of feminism: power, strategy and diversity. Finally, it suggests some ways in which a global feminist perspective might improve future international conferences.     

Application of likelihood ratios for firearm and toolmark analysis

Historically firearm and toolmark examiners have rendered categorical or inconclusive opinions and eschewed probabilistic ones, especially in the United States. We suggest this practice may no longer be necessary or desirable, and outline an alternative approach that is within a comprehensive logical/Bayesian paradigm. Hypothetical forensic and non-forensic examples are provided for readers who are practicing firearm and toolmark examiners, and the strengths and weaknesses of both approaches are considered.     

Indoor Wet Screening of Exhumed Skeletal Remains: A Suggested Procedure for the Preparation of Fragile Evidence for Anthropological Analysis

Abstract: The 2007 exhumation of three children’s graves, located in rural upstate New York and dating to 1979 and 1980, was warranted as their mother had come under suspicion for the death of a child she had been babysitting in late 2006. The local March weather conditions had been wet, and heavy rains fell during the 2‐day process of casket removal. The extremely wet soil and the poor preservation of two wooden caskets increased the likelihood of damage to evidence. After remains’ transport to the forensic center, an indoor wet‐screening station was established so that skeletal elements could be (i) separated from soil matrix and (ii) preserved carefully for analysis. Not only were the remains relatively small and fragile in comparison with those of an adult, but two of the three remains were known to be fire damaged, thus the use of special laboratory preparation techniques was crucial.     

A Perspective on Errors,Bias, and Interpretation in the Forensic Sciences and Direction for Continuing Advancement*

Abstract: The forensic sciences are under review more so than ever before. Such review is necessary and healthy and should be a continuous process. It identifies areas for improvement in quality practices and services. The issues surrounding error, i.e., measurement error, human error, contextual bias, and confirmatory bias, and interpretation are discussed. Infrastructure is already in place to support reliability. However, more definition and clarity of terms and interpretation would facilitate communication and understanding. Material improvement across the disciplines should be sought through national programs in education and training, focused on science, the scientific method, statistics, and ethics. To provide direction for advancing the forensic sciences a list of recommendations ranging from further documentation to new research and validation to education and to accreditation is provided for consideration. The list is a starting point for discussion that could foster further thought and input in developing an overarching strategic plan for enhancing the forensic sciences.     

Diversity on Campus: A Reassessment of Current Strategies1

The underrepresentation of minorities in higher education evokes a widely shared sense of urgency among educational policymakers. Allan Oster, president of the American Association of State Colleges and Universities, has described the persistent gap between minority and white participation rates as "[o]ne of the most pressing issues facing higher education today" (American Council on Education, 1988b, p. iv). Eliminating the gap and overcoming the other educational inequalities faced by minorities "is not an option, but a necessity; and the need is not eventual, it is immediate" (Massachusetts Institute of Technology, 1990, p. 14). Failure to take timely and decisive action not only threatens the moral and intellectual integrity of higher education as a whole, but our nation's economic well-being (American Council on Education, 1988b, p. 1). As officials at Smith College so eloquently said, "[i]t is no exaggeration to say that the future of the nation and the future of higher education depend on the ability of the educational establishment to become more inclusive" (Smith College, 1989, preamble).