Abstract
The International City/County Management Association surveyed personnel directors in all municipalities in the United States. Among the items on the survey were questions regarding the use of cafeteria style health care plans. This analysis examines the prevalence of cafeteria plans and the administrative issues associated with them. Very few cities use cafeteria plans for health care. Larger cities with greater numbers of employees are more likely to use such plans, as are local governments with the professional city manager form of government. Municipalities vary in perceptions of administrative complexity associated with cafeteria plans. Perceptions of increased complexity decrease as the size of the city increases. With increasing workforce diversity, cafeteria style plans will likely be an increasingly popular option.
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