The Business Director does not prepare a budget or cash flow analysis.(4) The General Manager on occasion, may request that the Business Director submit some financial figures so that the General Manager can prepare the budget. Moreover, Wong is not a member of the Employer's National Board. Nor is she permitted to attend the National Board finance committee meetings. Wong reports to the Employer General Manager and to the Comptroller.

With regard to the confidential issue, the Employer offered no testimony to establish that the Business Director assists and acts in a confidential capacity to persons who formulate, determine and effectuate management policies in the field of labor relations.

The Board has long held that the party asserting confidential status has the burden of providing evidence to support its assertion. Inter-Mountain Electric Assn. 277 NLRB 1 (1985). As the Employer offered no evidence about the duties of the Business Director regarding the formulation, determination and effectuation of labor relations policy, I find that the Employer has failed to meet its burden of providing evidence to support its assertion that the Business Director is a confidential employee. While Wong may have access to payroll information, there is no evidence that she assists in a confidential capacity with respect to labor relations. S.S. Joachim & Anne Residence. 314 NLRB continued on next page

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4. ----- Although the Business Director job description slates that the person in that position would be responsible for preparing cash and budget projections and cash flow analysis, the evidence fails to show that Wong in fact ever performed those duties. Therefore, in reaching a determination about this position, I am relying on the actual duties performed by the employee. See Scolari's Warehouse Markets, 319 NLRB 153 at 157 (1995) where the Board held that it was incumbent upon the Board to consider the actual work performed by the employees.

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