16 research outputs found

    Inadequate Revenue Threatens Afghanistan’s Stability

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    If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic development are at risk due to this mismatch. Afghanistan’s challenge in the coming years will be how to deal with this mismatch without fueling instability. It cannot simply assume that donor funding will continue to cover its funding gap. This paper assesses Afghanistan’s deteriorating fiscal situation and concludes with some observations on what the Afghan government and the donor community must do, preferably in concert, to address it. It assumes that Afghanistan and the United States will ultimately sign a bilateral security agreement allowing a continued coalition military presence, without which the country’s fiscal situation could rapidly deteriorate

    Audited financial statements in the us federal government: The question of policy and management utility

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    The article of record as published may be found at http://dx.doi.org/10.1108/JPBAFM-25-01-2013-B007The Chief Financial Officers Act and subsequent legislation require federal agencies to produce corporate-style financial statements. Arguments for financial statements drew on private sector analogies and suggested policy makers and managers would use the information to make better public policy and management decisions and improve accountability for financial management and program performance. Nearly all major government agencies have unqualified audit opinions and improvements in financial management are claimed. But benefits for policy making and management are not yet well understood. This paper examines the question by comparison with the private sector and by examining what agencies say about the uses and users of financial statement information. The emerging challenge in the evolution of federal financial reporting is to develop better government-specific analytical tools and other financial information for policy makers and managers

    A Systems Approach to Biometrics in the Military Domain

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    Forensic biometrics is the application of forensic science principles to physical and behavioral characteristics. Forensic biometrics is a secondary sub-system in the forensic science "system of systems," which describes forensic science as a sub-system in the larger criminal justice, law enforcement, intelligence, and military system. The purpose of this paper is to discuss biometrics in the military domain and integration into the wider forensic science system of systems. The holistic system thinking methodology was applied to the U.S. biometric system to map it to the system of systems framework. The U.S. biometric system is used as a case study to help guide other countries to develop military biometric systems that are integrated and interoperable at the whole-of-government level. The aim is to provide the system of systems framework for agencies to consider for proactive design of biometric systems
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