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.     

Cognitive Interviewing: Lessons Learned and Recommendations for Structured Interviews with Survivors of Crime

Journal of Family Violence - This article explores the use of cognitive interviewing among one sensitive population, survivors of crime, and shares lessons learned from a cognitive interviewing...     

Predictors of Early Engagement in Home Visitation

Predictors of engagement in mothers receiving home visitation in the first year of service was examined. Early engagement was studied in three ways: (1) length of time active in the program during the first year of service (duration), (2) number of visits received (quantity), and (3) gaps in service between visits (consistency). Examined visits received in 515 first-time mothers in a Healthy Families America (HFA) program. Parameters of engagement were investigated, and predictors of engagement were identified using demographics and the Kempe Family Stress Inventory. Inclusive of the Assessment Visit, 31.8% of mothers disengaged prior to the first month of service. Remaining active in the program was associated with being Caucasian, and increased parenting risk (mental health/substance abuse history, low social support, increased stress). Most mothers had fewer home visits than prescribed. Gaps in prescribed service were common, with 89.4% of mothers experiencing gaps between visits of 1 month, and dropping to 16.4% having gaps of 2 months. In contrast to findings from clinic-based interventions, early engagement in home visitation is associated with lower levels of functioning and acute needs. These findings add to a growing body of literature suggesting that increased adversity promotes engagement in prevention programs in general, and home visitation programs in particular. To the extent that mothers who are actively engaged in home visitation are likely to have increased psychosocial needs, curricula may require modification and augmentation to address these needs and optimize program effectiveness.     

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.     

Laws That Bit The Bullet: A Review of Legislative Responses to School Shootings

The recent mass shooting at Sandy Hook Elementary School in Newtown, Connecticut sparked an immediate discourse calling for a review of gun control legislation. However, this discourse was not new; rather, it was one that routinely follows this type of tragedy. In the wake of school shootings such as Columbine, Virginia Tech, and Jonesboro, a similar discourse appeared which prompted policymakers to introduce a number of pieces of legislation aimed at more efficient firearms regulation. While a few of these bills were enacted, many never made it past introduction. The flurry of legislative responses to such incidences warrants further discussion as to whether these bills are effective, or rather simply “feel good legislation.” Further, public opinion is a driving force behind such policy, but how can this change in the wake of school shootings? This paper examines both considerations and proposes directions for continued research in this critical and understudied area.     

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.