Pay for Time Not Worked: A Public-Sector Budget Dilemma
本文回顾了公共与私营部门在带薪休假政策上的差异，并以加州圣何塞市为例，分析其对年度预算的影响，尤其关注后13号提案时代安全预算与其他运营预算的不同待遇。
In a 1982 article in the Public Administration Review (PAR) which compared the private and sectors, Kenneth Gold concluded that public agencies did not appear to possess the kind of clear and consistent mission that managers in the successful private sector organization were able to articulate.' A 1976 PAR article by Jerome Rosow found that pay for time not worked is costing the federal government 15 percent of payroll compared with 9.5 percent in the private sector. . . . 92 This paper examines the inferences from these two earlier PAR articles by reviewing the differing pay-fortime-not-worked policies in the sector and the subsequent impact on the annual budget process. Particular emphasis is on the post-Proposition 13 era in California and what appears to be a disparate treatment between safety budgets and other operating budgets in local government. The City of San Jose is cited as an illustrative case.