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Lincoln City has a 6/30 fiscal year-end.The City has a policy of recognizing revenues/ expenditures when collected/paid or if expected to be collected/paid within 60 days of year-end.
The City has a sick leave benefit policy for its employees.The policy allows City employees one day of paid sick leave per month and permits them to accumulate sick leave they do not take.Sick leave vests at the completion of the fifth year of employment, and unused sick leave is paid in cash upon termination or retirement.During the fiscal year ended 6/30/11, City employees who are paid from the General Fund, earned $2.8 million of sick leave, of which $1.0 was taken.Of the balance, the City estimates $.2 million will be taken in the next sixty days, $.6 million will be taken in the next five years, $.4 million will vest, and $.6 million will never be taken.
-The amount of sick pay liability that should appear on the government-wide financial statements at 6/30/11 is
Non-Decisions
involve situations where potential issues or alternatives are prevented from becoming actual agenda items or subjects of decision-making, often reflecting power dynamics.
Bachrach and Baratz
Two political scientists known for their theory on power and decision-making, particularly the concept of nondecision-making as a form of power.
Three-Dimensional Model (Lukes)
A framework proposed by Steven Lukes for analyzing power dynamics, encompassing decision-making power, non-decision-making power, and ideological power.
Transactional Model (Deetz)
A communication framework proposed by Stanley Deetz, which views communication as a series of transactions or exchanges between individuals, focusing on the power dynamics and intentions involved.
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