296 Human Resources Management for Public and Nonprofi t Organizations
This policy is meant to discourage capricious time away from work and
to reward employees for their commitment to the organization. How-
ever, many organizations are rethinking this policy because accrued time
becomes an unfunded liability for the agency. When a police sergeant in
Tampa, Florida, recently retired, he left with seventy thousand dollars
compensation for his unused sick and vacation time. Workers employed
by the City of Tampa, Florida, may accumulate sick and vacation leave.
Specifi cs vary according to the job position and union contract, but generally
employees can carry over up to 240 hours of vacation time from one year
to the next. Any accumulation above 240 hours is converted into sick time
hours. When they retire, they are entitled to half of their accumulated sick
leave, up to 240 hours of annual leave, and half the rest of their accumu-
lated annual leave. The amount of money they receive is based on the fi nal
hourly rate they were earning, not when the time was accrued.
Hillsborough County, Florida, eliminated a similar policy in 1997.
Employees hired after February 1, 1997, who leave the county do not get
paid for any unused hours. They can convert up to four days of unused
sick time into vacation time each year. When they leave the county, they
are paid for up to 320 hours of unused vacation time. Bernards Township
in New Jersey provides a limit of fi fteen thousand dollars that can be paid
out to nonunion employees. Organizations that provide this benefi t
need to understand and plan for its fi scal implications when employees
leave the organization.Education Programs
The Council for Adult and Experiential Learning (2004) surveyed HRM
professionals across the United States about the educational assistance
benefi ts available at their organizations. Results were obtained from 1,304
organizations. Nearly 86 percent of the organizations agree that education
and tuition benefi ts are important as a strategic investment. The respondents
cited increases in employee retention and productivity as the two most
important reasons for offering tuition and other education benefi ts.
Many public and nonprofi t organizations provide tuition reimbursement
to employees for additional education if the employee receives a B or
better grade for the course. While some smaller or undercapitalized orga-
nizations may not be able to afford to offer these benefi ts, most employers
are able to assist their employees in other ways. Employers have the dis-
cretion to establish fl exible work schedules to accommodate an employee ’ s
class schedule. For example, if an employee is attending classes at night,