Public Policy Essay Paper
Uploaded by scotc130lm on Dec 15, 2008
Introduction
Since 9/11certain policies within the Federal government has been on the mouths of federal, state and local politicians, law enforcement officials and even lawyers throughout the country. One public policy that has the most impact is Section 287(g) of the Immigration and Nationality Act (INA). This section of the INA allows for the partnership between the Department of Immigration and Customs Enforcement (ICE) and local law enforcement agencies for the delegation of authority to enforce the act.
Explain the difference between expenditures, expenses and encumbrances.
According to the National Center for Education Statistics, "The accounting and financial reporting for revenues within a governmental entity is determined by the economic substance of the underlying transactions" (2008, p. 1). Capitalized accounts are the basis of assets while expenditures are used to acquire physical assets such as property, equipment and buildings. When a government entity spends to add towards the value of a fixed asset this becomes an expenditure. Activity based costs occure during the month the expense takes place. Once the asset is used, the classification changes to a capital or depreciable expense. Expenditures arewhat the governments spends its money on.
The National Center for Education Statistics state that expenditures, "are usually recognized in the accounting period in which the goods or services are received and the liability for payment is incurred" (2008, p. 1). Most expenditures in the public sector are based on taxation while the federal government taxes income and corporations. States incomes come from sales taxes while city governments tax property for the bulk of its money supporting infrastructure and services. Education, highways and public welfare are the largest amounts for state and local expenditures. According to Immigration and Customs Enforcement Website, "The Illegal Immigration Reform and Immigrant Responsibility Act (IIRAIRA), effective September 30, 1996, added Section 287(g), performance of immigration officer functions by state officers and employees, to the Immigration and Nationality Act (INA). This authorizes the secretary of the U.S. Department of Homeland Security (DHS) to enter into agreements with state and local law enforcement agencies, permitting designated officers to perform immigration law enforcement function, pursuant to a Memorandum of Agreement (MOA), provided that the local law enforcement officers receive appropriate training and function under the supervision of sworn U.S. Immigration and Customs Enforcement (ICE) officers" (2008).
Describe the government's capital project, general, and proprietary funds.
Efficiency...