Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
2012-05-29; City Council; Minutes
MINUTES SPECIAL MEETING: CITY COUNCIL WORKSHOP DATE: May 29, 2012 TIME: 11:00 AM PLACE: CITY ADMINISTRATION BUILDING, ROOM 173A, 1635 FARADAY The Mayor called the meeting to order on May 29, 2012 at 11:00 a.m. Present: Hall, Kulchin, Packard, Blackburn and Douglas. 1- REGIONAL REPORTS Blackburn: No Report. Kulchin: No Report. Packard: Council Member Packard reported on recent discussions by North County Transit District regarding their policies on rail comdor sound, and costs associated with different options for rail crossings. Douglas: No Report. Hall: No Report. Public Comment: None. 2. #AB 20.917 - AMEND THE 2010 CAUFORNIA FIRE CODE. On motion by Mayor Pro Tem Kulchin, the Council adopted ORDINANCE NO. CS-184. amending the Carisbad Municipal Code, Title 17, Chapter 17.04. Fire Prevention Code, to modify the 2010 Edition of the California Fire Code due to local climactic, geological or topographical conditions or infrastructure limitations. AYES: Hall, Kulchin, Blackburn, Douglas, Packard. NOES: None 3. PRESENTATION OF PUBLIC/PRIVATE SECTOR COMPENSATION STUDY. Cheri Abbort, Human Resources Manager, introduced Carol Mercer, of Segal Company, who prepared the compensation study (copy on file in the Office of the City Clerk). Ms. Mercer presented a PowerPoint presentation, (copy on file in the Office of the City Clerk), and described the eleven management and nineteen general positions that had been reviewed. She explained that the positions selected were both representative of the organization across multiple departments and likely to be found in the private sector, and that the scope of the study Special Meeting Workshop, May 29, 2012 included base pay, medical/dental/vision benefits, retirement benefits and Medicare and Social Security benefits, and paid time off to determine total compensation. On average, Ms. Mercer reported that management employee compensation was below market at pay range midpoint, and general employee compensation was at market at pay range midpoint. She also reported that the City's medical benefits package is overall more generous for family coverage than the private sector, and that the City's retirement benefits are more generous in employer contribution to defined benefit plans, which are not prominent in the private sector. Ms. Mercer noted that the City is at market for vacation days and sick days at all levels, and is more generous than the market for average number of holidays (12-13 days vs 8 days). She explained that there are several areas for which information regarding employee contributions for benefits for the private section was not publicly available. Ms. Mercer concluded by stating that the information in the report should be used as a reference point in conjunction with the public sector compensation information collected internally, to determine the City's competiveness to the Market. In response to an inquiry from Council Member Blackburn, Ms. Mercer stated that public employers do not offer profit sharing as many private employers do. In response to an inquiry from Council Member Packard, Ms. Mercer stated that there was no data available regarding "Well Pay" for the public sector, similar to that type of pay for the private sector. Council Member Douglas noted that the city employees will begin to pay the entire portion of the employee contribution to their retirement by the end of the year. Mayor Hall stated that the city should go back five years to determine the City's liability in total benefit (retirement and benefits) costs for purposes of analysis and projection. In response to an inquiry from Council Member Blackbum, Ms. Mercer stated that Social Security is not considered a Defined Benefit Plan. By consensus. Council accepted the report. 4. UPDATE ON DISSOLUTION OF CARLSBAD REDEVELOPMENT AGENCY. Housing and Neighborhood Services Director Debbie Fountain and Finance Director Charles McBride presented the report. They reported that the Oversight Board had held its first meeting on May 15, 2012 and had approved the Recognized Obligation Payment Schedules (ROPS 1 AND 2), which had then been submitted to the State of California Department of Finance for approval. They also reported that the State has sent a letter (copy not on file in the Office of the City Clerk) challenging certain line items contained in the payment schedule, and that an appeal must be filed within 10 days. Page 2 Special Meeting Workshop, May 29, 2012 They further discussed the loans and other line items that had been challenged and noted that the Oversight Board will hold their second meeting on Friday, June 1, 2012 to discuss the matter. ADJOURNMENT Mayor Hall adjoumed the meeting at 12:20 p.m. The Council reconvened at 12:30 p.m., in the Planning Library for the purpose of holding a Closed Session. [EN R^UNDJ^ CMC Assistant City Clerk Page 3 5/25/2012 ^ CITY OF CARLSBAD 2012 PRIVATE SECTOR TOTAL COMPENSATION STUDY RESULTS City Council Worksfiop May 29, 2012 SEGAL Project Background •Compensation Philosophy Components 2012 Private Sector Total Compensation Results "^SEGAL 5/25/2012 Background Project Objectives Phase 1: Determine City's Competitive Assessment Against the Private Sector ^ Review City job descriptions to determine and select benchmarks for both Management and CCEA positions y Conduct a Total Compensation Study for 25-30 benchmarks, including: • Base Pay • Incentive Pay . Health Benefits • Retirement Benefits > Develop a report outlining parity and disparity found in comparison to the market place y Review current practices and assist the City in defining comparison markets, including addition/deletion entities identified as peers . Based on Segal's recommendation this resulted in a collaboration with the City in identifying the need to develop a compensation philosophy as described on the follow/ing page Phase 2: Design a Pay for Performance System for CCEA Employees > This phase will follow completion of Phase 1 "^^EGAI L Background Compensation Philosophy What Is a Compensation Philosophy? > Defines the comparison markets and competitive positioning > Defines the right mix of compensation, benefits and other rewards elements r Provides a framework for compensation program design Why is a Compensation Philosophy important? ^ Provides alignment between the City's mission and vision and the compensation program y Helps the City to attract, retain and motivate high-quality employees that are engaged in supporting the City's mission ^ Provides a framework with which the City can develop an overall compensation program that provides guidance and consistency across the organization Compensation Philosophy Key Elements for Discussion 5/25/2012 ^Meof Pay (wl a sustainable total compensation package that will attract and retain employees. The mix of components total compensation should include (base salary, incentives, health, retireiTMlLl&^^lMlil arison Markets CompetltivQ Position rarkets against which the organization will benchmark compensation. The desired competitive position of the City reb to comparison markets titdmal/Extemal \^lua««» '"®''^^'^ ^'^^ valuing work and Jobs: intemal equity factors versus ^ external factors (market data) ance Measurement Tfie degree to which pay Is linked to performance, and the criteria and Goal Setting .. ,^ for determining levels of performance SEGAt 4 1. Project Background 2. 2012 Private Sector Totai Compensation Results y iMethodology >• Detailed Findings Next Steps C:o|i,-iivMt ;. If. ; h; Ih,. t ev.>l C-Mi, lr.„ psiml SEGAU 5/25/2012 Methodology The City of Carlsbad engaged The Segal Company to evaluate the competitiveness of total compensation compared with the private sector The scope of the study included: y Base pay > Medical benefits (medical, dental and vision) y Retirement benefits (Defined Benefit, Defined Contribution (457), and Medicare and Social Security contributions) > Paid time off y Determination of Total Compensation Market Study Methodology Published Data Sources Segal referenced the following published data sources. Compensation Data Sources^ 1. American Water Worl<s Association (AWWA) 2011 Water Utility Compensation Survey 2. Economic Research Institute (ERI) Salary Assessor 3. Towers Watson 2010 Compensation Surveys Benefits Data Sources 1. Towers Watson 2010 Compensation Surveys 2. Bureau of Labor Statistics (BLS) March 2011 Employee Benefits Survey ^All compensation data has been aged to March 2012. SEGAL 5/25/2012 Market Study Methodology continued Published Data Sources for Compensation y Segal worked with the Human Resources Department to determine recruitment markets and available data cuts for each survey source • Non-Exempt - Local/Southern California • Professional/Exempt - State of California • Executive/Senior Management - West Coast Published Data Sources for Benefits > Based on source and benefits data available, Segal was able to pull the following data cuts CubHshed Data Source Data Cut BLS. Private Industry Workers • (March 2011) Private industry workers, all establishments Towers Watson, For Profit Organizations (January 2010) For profit organizations, 500-999 employees SEGAL 6 Study Methodology continued Note on Published Survey Sources > For purposes of collecting private sector data: • Data is dependent on survey source and type of data available in each data source - Not all sources report data in a similar fashion and at the level of specificity that can be gathered from the public sector in a custom survey - Compares the data cut which most closely matches the identified labor market For example, some sources provide either geographic level detail while others provide organization demographics such as size (employee FTE and budget size). Rarely can you find detail data on both geographic cut and organizational characteristics Published data sources for private sector data should be used as a reference point only; they should not be used to drive compensation decisions SEGAL 9 5/25/2012 Market Study Methodology continued Thirty (30) job titles were selected as benchmark jobs in the survey, including 11 Management jobs and 19 CCEA jobs. We selected benchmarks that were: > Representative of the organization across different departments, grades, etc. > Likely to be found in the private sector y Benchmarks for public sector market survey work performed internally by the City, where possible Management Benchmark Job Titles > Management Analyst > Secretary to City Manager > Senior Accountant Assistant City Attorney City Planner Construction Manager Finance Director Human Resources Director IT Director Senior Engineer Utilities Director 10 Market Study Methodology continued CCEA Benchmark Job Titles > Account Clerk II > Administrative Secretary > Associate Engineer > Associate Planner > Building Inspector II > Building Maintenance Worker > Client Systems Associate Administrator > Custodian > Electrician > Engineering Technician II Equipment Technician II Human Resources Technician Network Engineer Office Specialist II Park Maintenance Worker II Records Management Supervisor Senior Business Systems Specialist Street Maintenance Worker II Utility Worker III SEGAL 11 5/25/2012 Market Study Methodology continued Definition of Competitive Market Market competitiveness is defined to be 95% to 105% of the market average. Overall averages v^^ithin this market competitive corridor are noted in black, averages below 95% are noted in red, and averages above 105% are noted in blue For market competitiveness, we focus on the pay range midpoint because: > Actual average salaries can be affected by factors (such as previous experience, time with organization, time in job, etc.) >- Unlike pay range minimum and maximum, the pay range midpoint is not affected by the range width ""SEGAL 12 Market Study Methodology continued Job Matching Methodology > We matched jobs using the published data job summaries and the City of Carlsbad job descriptions • We require 80% or more of the job content is similar to make a match • We also take minimum qualifications into consideration when making job matches We reviewed the job matches with the Human Resources staff and updated the job matches as necessary ^ SEGAL 13 5/25/2012 1. Project Background 2. 2012 Private Sector Total Compensation Results > Methodology > Detailed Findings 'r Next Steps Copyfijhi C20)2 bv llw Seglil Gioup, Iw,., pertnl ot The Sejai Compuny jnd it» Sibsai CstiwISing Diviiiioi Afi RisMi. KMenKid Study Findings Base Pay Management On average, across all Management benchmark jobs, the City of Carlsbad is below market at the pay range midpoint. Carlsbad Management as % of Market Minimum IMidpoint | Maximum ^ J^^^^ Overall ; 73% 69% 42% 72% CCEA On average, across all CCEA benchmark jobs, the City of Carlsbad is at market at the pay range midpoint. Carisbad CCEA as % of Market Minimum ' Midpoint Maximum ^^^^g^ Overall > 112% 99% 90% iioy< SEGAL 15 5/25/2012 Study Findings Base Pay continued There is some variation between the market competitiveness of benchmarks Management Pay range midpoint competitiveness • 6 benchmark job titles are below market • 1 benchmark job title is at market • 1 benchmark job title is above market CCEA ^ Pay range midpoint competitiveness • 6 benchmark job titles are below market • 6 benchmarks job titles are at market • 6 benchmarks job titles are above market SEGAL 16 Study Findings Management Base Pay continued BASE PAY RANGE ANALYSIS BY CURRENT GRADE $500,000 $450,000 $400,000 $350,000 „$300,000 .0) |$250,000 $200,000 $150,000 $100,000 $50,000 $0 • Average Position Salary • Market Average Pay Range Midpoint Grade Mid to Max • Grade Min to Mid Grades SEGAL 17 9 Study Findings CCEA Base Pay continued 5/25/2012 BASE PAY RANGE ANALYSIS BY CURRENT GRADE FOR GRADES 50-60 $80,000 i $70,000 $50,000 it) '% $40,000 (0 $30,000 $20,000 $10,000 $0 50 51 52 53 54 55 56 Grades • Average Position Salary • MarketAverage Pay Range Midpoint Grade Max to Longevity Step 2 ' Grade Mid to Max • Grade Min to Mid 57 58 59 60 -SEGAL 18 Study Findings Medical Benefits The City of Carlsbad is more generous in employer contribution costs to medical benefits for family coverage. COST-SHARING FOR MEDICAL BENEFITS Family Coverage | Comparator Average Employer Contribution (%) Average Employee | Contribution (%) BLS, Private Industry Workers (March 2011) 69% 1 31% 1 , _ _| Towers Watson, For Profit Organizations (January 2010) Data not available Data not available i city of Carlsbad MGMr; 91% CCEA: 85% MGMT: 9% CCEA:15% ""SEGAL 19 10 5/25/2012 Study Findings Retirement Benefits While the City of Carlsbad Is more generous in employer contribution to defined benefit plans, they are not prominent in the private sector DEFINED BENEFIT PLAN CONTRIBUTION RATES Comparator Employer Contribution (% of Covered Pay) Employee Contril)ution (% of Covered Pay) BLS, Private Industry Workers (March 2011) Data not available Data not available Towers Watson, For Profit Organizations (January 2010)* 6%-10% Data not available City of Carlsbad 22.37% plus 3.5% employer pickup contribution 4.5% •There were only two (2) respondents that provided defined benefit plan employer contribution rates. SEGAL 20 Study Findings Retirement Benefits continued In the private sector, the average employer contribution to a defined contribution (401K) plan is 4% of pay DEFINED CONTRIBUTION PLAN CONTRIBUTION RATES CcMmparator Requires Employee ; ; Contribution (Y/N) Average Employer Pre-Tax Contribution (%ofPay) Average Employee Pre-Tax Contribution (%ofPay) BLS, Private Industry Workers (March 2011) Data not available Data not available Data not available Towers Watson, For Profit Organizations (January 2010) Yes 4.0% Data not available City of Carlsbad No No contribution Varies by individual SEGAL 21 5/25/2012 Study Findings Paid Leave Benefits >-The City is at market for vacation days at all levels of years of service ^ Overall the City, is at market for sick days; over for 1 year of service (12 days vs. 7 days) and at for years 5 and above (12 days vs 12-13.5 days) >The City is more generous than the market for average number of paid holidays (12-13 days vs 8 days) SEGAL 22 Study Findings Total Compensation Analysis To calculate total compensation, we compared the following total compensation elements the City provides against benefits offered by the private sector: y Annual Base Pay - pay range midpoint Annual Medical Plan Contribution (medical and dental) y Annual Retirement Contributions (defined benefit) Annual Medicare and Social Security Contributions r- Management's Overall Total Compensation is below market at 69% (31 percentage points belO)e/i r CCEA slightly above market at 108% (3 percentage points above)* 'Note, This will change in December 2012 when employees start paying the entire employee contnbution of 8% which IS currently at 4.5% SEGAL 23 12 5/25/2012 e Next Steps Tight ^'COi;' by The '.iflp^i 1 of rri.j ,*it:5.ji Cwpany. AH riphtc .'6: SEGAL Recommendations Appropriate Use of Data > Private Sector data is only one component of determining the City's competitiveness to the Market >'Data in this report should be considered as a reference point in conjunction with the internal work being done by the City in collecting Public Sector data • Reminder data is dependent on sun/ey source and type of data available in each data source - Not all sources report data in a similar fashion and at the level of specificity that can be gathered from the public sector in a custom survey - Compares the data cut which most closely matches the identified labor market SEGAL 25 13 5/25/2012 Recommendations continued Next steps ^ Update public sector survey data for purposes of determining pay and collective bargaining > Define and approve a total compensation philosophy • Comparison markets (public sector, general industry/private sector and geographic location) • Competitive position (at market, lead or lag) • Balance between external (market) and internal equity • Performance management design --SEGAL 26 Further Discussion and Questions ""SEGAL 27 14 CITY OF CARLSBAD 2012 TOTAL COMPENSATION STUDY RESULTS A Look at the Private Sector FINAL REPORT May 15, 2012 5181827v2/13553.001 Copyright ©2012 by The Segal Group, Inc., parent of The Segal Company All rights reserved. SEGAL 2012 Total Compensation Study Results A Look at the Private Sector Executive Summary 1 Methodology 4 Base Pay Published Data Sources 4 Benchmark Job Titles 5 Benefits Published Data Sources 6 Study Findings 7 Base Pay Analysis 7 Major Benefits Analysis 10 Appendix A- Market Competitiveness Summary 1 Appendix B- Detailed Market Data 5 Appendix C- Supplemental Benefits Information 1 ^SEGAL Executive Summary In early 2012, the City of Carlsbad, CA engaged The Segal Company to evaluate the competitiveness of total compensation compared with the private sector for the purpose of supplementing public sector market survey work performed internally by the City. To make these comparisons, Segal referenced three (3) published data and proprietary sources for compensation data and two (2) published data and proprietary sources for benefits data. Base Pay Table 1 indicates that on average, across all benchmark jobs, Carlsbad Management jobs are below the private sector labor market and CCEA jobs are at the private sector labor market at the midpoint of the pay ranges. When comparing City actual average salaries, we find Management to still be below (59% vs. 72%) and CCEA salaries to be above market (110%). We define market competitiveness to be within 95% to 105% of the market average. Benchmark jobs that fall within this market competitive corridor are noted in black, jobs below 95% are noted in red, and jobs above 105% are noted in blue. TABLE 1 CITY OF CARLSBAD AS A PERCENT OF MARKET AVERAGE Carlsbad Pay Range Minimum as % of Market Average Mmimum Carlsbad Pay Range Midpoint as % of Market Average Midpoint Carlsbad Pay Range Maximum as % of Market Average Maximum Carlsbad Actual Average Salary as % of Market Average Salary Management 73% 59% 42% 72% CCEA 112% 99% 90% 110% At the midpoint of the pay range, market competitiveness for individual benchmarks ranges from 30 percent of market average to 118 percent of the market average for Management benchmarks and 82 percent of the market average to 141 percent of the market average for CCEA benchmarks. This variation suggests that some of the current pay grade assignments are not competitive with private sector pay. SEGAL 1 specifically, we found: Management > Range midpoint competitiveness • 6 benchmark job titles are below market (less than 95% at the midpoint) • 1 benchmark job title is at market (between 95%> and 105%> at the midpoint) • 1 benchmark job title is above market (above 105% at the midpoint) • 3 benchmark job titles have no market data > Actual average salary competitiveness 4 benchmark job titles are below market (less than 95%) • 2 benchmark job titles are at market (between 95% and 105%) • 3 benchmark job titles are above market (above 105%) • 2 benchmark job titles have no market data CCEA > Range midpoint competitiveness • 6 benchmark job titles are below market (less than 95%o at the midpoint) • 6 benchmarks job titles are at market (between 95% and 105% at the midpoint) • 6 benchmarks job titles are above market (above 105% at the midpoint) • 1 benchmark job titles has no market data > Actual average salary competitiveness • 2 benchmark job titles are below market (less than 95%>) • 3 benchmark job titles are at market (between 95% and 105%) • 13 benchmark job titles are above market (above 105%) • 1 benchmark job title has no market data Medical Benefits In reviewing medical benefits we found, Carlsbad's employer medical premium cost-sharing percentage is more generous than the average private sector cost-sharing percentage, as shown in Table 7. Retirement Benefits The City contribution for retirement benefits exceeds the private sector (Tables 10). It is important to note that, due to the proactive measures taken by the City regarding pension reform in December of 2012, the employee will be making the full employee contribution of 8%» which will decrease the employer contribution. "^SEGAL 2 Social Security Social Security, including Medicare cost totaling 7.65% of pay is included in private sector total compensation costs. Other Benefits In regards to paid leave the City is, overall, at market for paid leave with the exception of holidays where the City is more generous (8 in the market and 12-13 at the City). Total Compensation When considering employees' compensation it is important to look at the overall package rather than simply each component separately. In comparing total compensation to the private sector, we found CCEA jobs on average are above market at 108%, and Management jobs are on average considerably below market at 69%. Due to the high salaries for top management jobs in the private sector, and the fiduciary responsibility found in the public sector, it is unreasonable to expect the City to compensate Director and Executive level jobs in a municipality at private sector levels. For Director and Executive level jobs such as Finance Director and IT Director, private sector base pay and total compensation data should be used solely as an intemal reference point. "^SEGAL Base Pay Published Data Sources Three (3) published data sources were used to gather pay data on thirty benchmark jobs that can be found in the private sector. Published Data Sources > American Water Works Association (AWWA) 2011 Water Utility Compensation Survey > Economic Research Institute (ERI) Salary Assessor > Towers Watson 2010 Compensation Surveys Geographic Data Cuts Market data is collected and gathered based on the labor markets used in attracting and hiring staff. For example, recruitment markets for non-exempt staff tend to be local, and for higher level positions more regional. Segal worked with the Human Resources Department and the City Manager Team to determine where the City recruits talent from, and where employees go after they leave the City. With that in mind, Segal made the following assumptions in order to move forward with the market study: > The CCEA labor market is local > The Management/Professional labor market is the State of California, and > The Directors labor market is regional (West Coast) The Table 2 outlines this methodology which is consistent with effective compensation practices. TABLE 2 BASE PAY GEOGRAPHIC DATA CUT Published Data Geographic Data Cut Source CCEA Management Directors AWWA All private ownership/management participant data All private ownership/management participant data All private ownership/management participant data ERI 50 mile radius around Carlsbad, CA 100 mile radius around Carlsbad, CA 100 mile radius around Carlsbad, CA Towers Watson Metropolitan Area: San Diego-Carlsbad-San Marcos, CA State of California West Coast Region: Alaska, California, Hawaii, Nevada, Oregon, and Washington SEGAL In some cases, data may not have been available for the preferred data cut. When this occurred, we used the next closest cut to the defined labor market. Data Aging Adjustments To account for differences in effective dates of the published data, we "aged" all data to March 2012 using the WorldatWork 2011-2012 Salary budget increases as shown in Table 3. TABLE 3 DATA AGING ADJUSTMENTS Published Data Source Aging Adjustment AWWA 100.91% ERI 100.00% Towers Watson 102.86% Benchmark Job Titles Thirty (30) City of Carlsbad job titles were selected as benchmark jobs in the survey, including 11 Management jobs and 19 CCEA jobs. Benchmark titles are shown below and on the following page. CITY OF CARLSBAD MANAGEMENT BENCHMARK JOB TITLES > Assistant City Attorney > City Planner > Construction Manager > Finance Director > Human Resources Director > IT Director > Management Analyst > Secretary to City Manager > Senior Accountant > Senior Engineer > Utilities Director SEGAL CITY OF CARLSBAD CCEA BENCHMARK JOB TITLES • > Account Clerk II > Equipment Technician II > Administrative Secretary > Human Resources Technician > Associate Engineer > Network Engineer # > Associate Planner > Office Specialist II > Building Inspector II > Park Maintenance Worker II > Building Maintenance Worker II > Records Management Supervisor > Client Systems Associate Administrator > Senior Business Systems Specialist • > Custodian > Street Maintenance Worker II > Electrician > Utility Worker III > Engineering Technician II Benefits Published Data Sources Two (2) published data sources were used to gather benefits data found in the private sector. Published Data Sources > Bureau of Labor Statistics (BLS) March 2011 Employee Benefits Survey > Towers Watson 2010 Compensation Surveys Geographic Data Cuts Benefits data cuts represent the private sector as shown in Table 4. TABLE 4 BENEFITS DATA CUT Published Data Source Data Cut BLS, Private Industry Workers (March 2011) Private industry workers, all establishments Towers Watson, For Profit Organizations (January 2010) For profit organizations, 500-999 employees SEGAL study Findings Base Pay Analysis Segal collected pay range and actual average salary information for the thirty (30) benchmark job titles. Significant variations in the competitiveness exists among the benchmarks. In looking at market competitiveness it is best to look at pay range information as well as actual average salaries in order to provide more informed decisions regarding overall competitiveness of a compensation program. For example, in determining pay structural changes it is best to use pay range midpoints in that ranges vary in width causing minimums and maximums to be inconsistent. It is also important to keep in mind that actual salaries can be a function of many factors, including individual employee characteristics (qualifications, experience, performance, years of service, etc.) as well as organizational characteristics (financial history, pay progression policies, across the board increases, etc.) For the purposes of this report, we define market competitiveness to be within 95% to 105% of the market average. Benchmark jobs that fall within this market competitive corridor are noted in black, jobs below 95% are noted in red, and jobs above 105% are noted in blue. Specifically, we found: Management > Range midpoint competitiveness • 6 benchmark job titles are below market (less than 95% at the midpoint) • 1 benchmark job title is at market (between 95% and 105% at the midpoint) • 1 benchmark job title is above market (above 105% at the midpoint) • 3 benchmark job titles have no market data > Actual average salary competitiveness 4 benchmark job titles are below market (less than 95%) 2 benchmark job titles are at market (between 95% and 105%)) 3 benchmark job titles are above market (above 105%) 2 benchmark job titles have no market data SEGAL CCEA > Range midpoint competitiveness • 6 benchmark job titles are below market (less than 95% at the midpoint) • 6 benchmarks job titles are at market (between 95% and 105% at the midpoint) • 6 benchmarks job titles are above market (above 105%) at the midpoint) • 1 benchmark job titles has no market data > Actual average salary competitiveness 2 benchmark job titles are below market (less than 95%) 3 benchmark job titles are at market (between 95% and 105%) 13 benchmark job titles are above market (above 105%) 1 benchmark job title has no market data Tables 5 and 6 show all Management and CCEA benchmark jobs and their respective base pay market competitiveness for salary ranges and for average actual salaries. TABLES CARLSBAD MANAGEMENT- MARKET COMPETITIVENESS COMPARED TO THE PRIVATE SECTOR BY BENCHMARK Benchmark Title Carlsbad Pay Range Minimum as % of Market Average Minimum Carlsbad Pay Range Midpoint as % of Market Average Midpoint Carlsbad Pay Range Maximum as % of Market Average Maximum Carlsbad Actual Average Salary as % of Market Average Salary Assistant City Attorney 100% 91% 85% 97% City Planner NA NA NA NA Construction Manager 75% 73% 69% 81% Finance Director 49% 30% 21% 34% Human Resources Director 73% 53% 34% 80% IT Director 68% 51% 36% 57% Management Analyst NA NA NA NA Secretary to City Manager 103% 103% 95% 106% Senior Accountant 117% 118% 114% 135% Senior Engineer NA 84% NA 96% Utilities Director NA NA NA 127% NA- Market data is not available. "^SEGAL 8 TABLE 6 CARLSBAD CCEA- MARKET COMPETITIVENESS COMPARED TO THE PRIVATE SECTOR BY BENCHMARK Benchmark Title Carlsbad Pay Range Minimum as % of Market Average Minimum Carlsbad Pay Range Midpoint as % of Market Average Midpoint Carlsbad Pay Range Maximum as % of Market Average Maximum Carlsbad 1 Actual Average Salary as % of Market Average Salary Account Clerk II 121% 113% 98% 126% Administrative Secretary 118% 102% 91% 114% Associate Engineer 102% 92% 82% 106% Associate Planner 118% 110% 100% 121% Building Inspector II 119% 101% 88% 110% Building Maintenance Worker II 110% 104% 100% 113% Client Systems Associate Administrator 99% 95% 83% 102% Custodian 131% 125% 107% 136% Electrician 103% 94% 84% 111% Engineering Technician II 96% 97% 81% 111% Equipment Technician II 133% 116% 100% 126% Human Resources Technician 150% 134% 121% 147% Network Engineer 109% 90% 84% 100% Office Specialist II 88% 95% 74% 107% Park Maintenance Worker II 142% 141% 125% 152% Records Management Supervisor 113% 85% 95% 100% Senior Business Systems Specialist 100% 84% 86% 89% Street Maintenance Worker II 108% 82% 64% 90% Utility Worker III NA NA NA NA NA- Market data is not available. For CCEA, our analysis used step 5 on the General Employee Salary Schedule as the pay range maximum. We recognize that employees may be eligible to move to step 6 and step 7 based on longevity. As a result the actual average salary may be higher than the pay range maximum for some employees. Appendix A compares Carlsbad pay range midpoints and actual average salaries to the market 50* percentile and 75* percentile. Appendix B shows the detailed market data for CCEA and Management for each benchmark position. SEGAL Major Benefits Analysis Medical Benefits Monthly averages for employer medical contributions as well as percentage of employer contributions are compared by employee group in Tables 7 and 8. The City of Carlsbad pays more for health care costs, and is more generous in employer contribufion costs. TABLE 7 COST-SHARING FOR MEDICAL BENEFITS Comparator Single Coverage Family Coverage Comparator Average Employer Contribution (%) Average Employee Contribution (%) Average Employer Contribution (%) Average Employee Contribution (%) BLS, Private Industry Workers (March 2011) 80% 20% 69% 31% Towers Watson, For Profit Organizations (January 2010) Data not available Data not available Data not available Data not available City of Carlsbad MGMT: 95% CCEA: 97% MGMT: 5% CCEA: 3% MGMT: 91% CCEA: 85% MGMT: 9% CCEA: 15% SEGAL 10 The City of Carlsbad's medical premiums for single coverage are higher for both its PPO and HMO plans, and for family are at market for the PPO family coverage and slightly more than the market for family HMO premiums. However, the City's dental program is included in the medical benefit premiums, and cannot be overlooked when comparing costs of premiums between the City and the private sector. See Table 8 for detail. TABLES PREMIUM CONTRIBUTIONS FOR MEDICAL BENEFITS Comparator Plan type Single Coverage Dual Coverage Family Coverage Comparator Plan type Average Employer Contribution ($) Average Employee Contribution ($) Average Employer Contribution ($) Average Employee Contribution ($) Average Employer Contribution ($) Average Employee Contribution ($) BLS, Private Industry Workers (March 2011) All plan types $347 Data not available Data not available Data not available $836 Data not available Towers Watson, For Profit Organizations (January 2010)* PPO $443 $109 $887 $227 $1,304 $321 Towers Watson, For Profit Organizations (January 2010)* HMO $390 $65 $792 $141 $1,174 $222 City of Carlsbad** PPO MGMT: $541 CCEA: $552 — MGMT: $0-$444 CCEA: $0-433 MGMT: $1,032 CCEA: $980 MGMT: $0-$937 CCEA: $0-$989 MGMT: $1,356 CCEA: $1,259 MGMT: $0-$1,213 CCEA: $19-$1,310 City of Carlsbad** HMO MGMT: $541 CCEA: $552 MGMT: $2-$84 CCEA: $0-73 MGMT: $1,032 CCEA: $980 MGMT: $55-$218 CCEA: $107-$270 MGMT: $1,356 CCEA: $1,259 MGMT: $66-$278 CCEA: $163-$375 *There were 10 respondents that provided PPO premium information and six (6) respondents that provided HMO premium information. **Dental is an automatic add on with health. The City does not contribute to vision which reduces average employer contribution by 0.5%. Council has consistently agreed to go 50/50 on health premium increases. "^SEGAL 11 The City of Carlsbad does not offer a stand-alone dental plan (see Tables 9). TABLE 9 PREMIUM CONTRIBUTIONS FOR STAND-ALONE DENTAL PLANS Comparator Plan Type Single Coverage Dual Coverage Family Coverage Comparator Plan Type Average Employer Contribution ($) Average Employee Contribution ($) Average Employer Contribution ($) Average Employee Contribution ($) Average Employer Contribution ($) Average Employee Contribution ($) BLS, Private Industry Workers (March 2011) Not Applicable Data not available Data not available Data not available Data not available Data not available Data not available Towers Watson, For Profit Organizations (January 2010) DPPO $31 $12 $61 $25 $98 $39 City of Carlsbad DPPO Dental premium is included in medical premium Dental premium is included in medical premium Dental premium is included in medical premium SEGAL 12 Retirement Benefits Carlsbad's primary retirement program is its defined benefit program, which provides a valuable benefit to City employees. Carlsbad also offers a defined contribution plan to employees but the City does not contribute to the plan. Defined benefit programs are not prevalent in the private sector. However, the private sector does offer a defined contribution program similar to the City's 457 plan where the average employer contribution is 4%. See Tables 10 and 11 for more detail. TABLE 10 DEFINED BENEFIT PLAN CONTRIBUTION RATES Comparators Employer Contribution (% of Covered Pay) Employee Contribution (% of Covered Pay) BLS, Private Industry Workers (March 2011) Data not available Data not available Towers Watson, For Profit Organizations (January 2010)* 6%-10% Data not available City of Carlsbad 22.37% plus 3.5% employer pickup contribution 4.5% *There were only two (2) respondents that provided defined benefit plan employer contribution rates. TABLE 11 DEFINED CONTRIBUTION PLAN CONTRIBUTION RATES Comparators Requires Mandatory Employee Contribution (YIN) Average Employer Pre-Tax Contribution (% of Pay) Average Employee Pre-Tax Contribution (% of Pay) BLS, Private Industry Workers (March 2011) Data not available Data not available Data not available Towers Watson, For Profit Organizations (January 2010) Yes 4.0% Data not available City of Carlsbad (457 Plan) No Varies by individual SEGAL 13 other Benefits Pay Practices > Carlsbad's Management positions are eligible for an end of year bonus; however the bonus has not been funded over the last three years. We found that end of the year bonuses are offered by 11% of private employers > While CCEA employees receive longevity pay, we found that longevity pay is not prevalent in the private sector in that less than 3% provide longevity pay Paid Leave > ThQ City is at market for vacation days SLX all levQls of years of SQrVicQ > Overall, the City is at market for sick leave; over for 1 year of service and at for years 5 and above > The City is more generous than the market for average number of paid holidays (8 vs. 12-13 days) Appendix C shows the prevailing private sector practices for supplemental pay practices, paid fime off, health, and retirement information. Total Compensation Analysis While the prior tables identify the competitiveness of individual components of total compensation (base pay, health, retirement and social security benefits), it is important to evaluate the competitiveness of total compensation. To calculate total compensation, we did the following: 1. Compared the market midpoint with the midpoint of the City's current pay ranges for each of the benchmarks. 2. Compared the City's employer contribution for family medical coverage (medical and dental) to PERS Choice to the market average employer contribution for family coverage to PPO and DPPO plans. 3. Compared the City's contributions to defined benefit retirement plans (pay range midpoint multiplied by 25.87%) to the average employer contribution rates to defined contribution plans found in the private sector market (market average midpoint salary multiplied by 4.0%, the average private sector employer contribution rate for defined contribution plans). - SEGAL 14 4. Compared the City's contributions to Medicare (pay range midpoint multiplied by 1.45%) to the Social Security contributions, including Medicare, in the private sector market (market average midpoint multiplied by 7.65%). The City does not contribute to Social Security. The total compensation analysis by benchmark and overall is shown on the following pages for Management and CCEA jobs (see Tables 12 and 13). ^SEGAL 15 TABLE 12 CARLSBAD MANAGEMENT- TOTAL COMPENSATION ANALYSIS Benchmark Market vs. City of Carlsbad ! 1 Market Average Midpoint Annual Medical Plan Contribution Annual Retirement Contribution Annual Medicare/ Social Security Contribution 1 Annual Total Compensation Assistant City Attorney Carlsbad $131,350 $16,272 $33,980 $1,905 $183,507 Assistant City Attorney Market $144,025 $16,824 $5,761 $11,018 $177,628 Assistant City Attorney Carlsbad as % of Market 91% 97% 590% 17% 103% Construction Manager Carlsbad $79,150 $16,272 $20,476 $1,148 $117,046 Construction Manager Market $108,537 $16,824 $4,341 $8,303 $138,006 Construction Manager Carlsbad as % of Market 73% 97% 472% 14% 85% Finance Director Carlsbad $131,350 $16,272 $33,980 $1,905 $183,507 Finance Director Market $437,138 $16,824 $17,486 $33,441 $504,889 Finance Director Carlsbad as % of Market 30% 97% 194% 6% 36% Human Resources Director Carlsbad $131,350 $16,272 $33,980 $1,905 $183,507 Human Resources Director Market $246,134 $16,824 $9,845 $18,829 $291,633 Human Resources Director Carlsbad as % of Market 53% 97% 345% 10% 63% SEGAL 16 m • Benchmark Market vs. City of Carlsbad Market Average Midpoint Annual Medical Plan Contribution Annual Retirement Contribution 1 1 Annual Medicare/ Social Security Contribution ^ Annual Total 1 Compensation Carlsbad $131,350 $16,272 $33,980 $1,905 $183,507 IT Director Market $255,597 $16,824 $10,224 $19,553 $302,198 Carlsbad as % of Market 51% 97% 332% 10% 6f% Carlsbad $62,700 $16,272 $16,220 $909 $96,102 Secretary to City Manager Market $60,856 $16,824 $2,434 $4,655 $84,770 Carlsbad as % of Market 103% 97% 666% 20% 113% Carlsbad $79,150 $16,272 $20,476 $1,148 $117,046 Senior Accountant Market $66,919 $16,824 $2,677 $5,119 $91,539 Carlsbad as % of Market 118% 97% 765% 22% 128% Carlsbad $95,850 $16,272 $24,796 $1,390 $138,308 Senior Engineer Market $114,127 $16,824 $4,565 $8,731 $144,247 Carlsbad as % of Market 84% 97% 543% 16% 96% Overall 59% 97% 380% 12% 69% *Overall calculation excludes Utilities Worker III Management benchmark because there is not market base pay data available. SEGAL 17 TABLE 13 CARLSBAD CCEA- TOTAL COMPENSATION ANALYSIS Benchmark Market vs. City of Carlsbad Market Average Midpoint Annual Medical Plan Contribution j Annual Retirement Contribution ' Annual Medicare/ Social Security Contribution 1 Annual Total Compensation 1 Account Clerk II Carlsbad $42,140 $15,108 $10,902 $611 $68,761 Account Clerk II Market $37,221 $16,824 $1,489 $2,847 $58,381 Account Clerk II Carlsbad as % of Market 113% 90% 732% 21% 118% Administrative Secretary Carlsbad $49,906 $15,108 $12,911 $724 $78,648 Administrative Secretary Market $48,860 $16,824 $1,954 $3,738 $71,376 Administrative Secretary Carlsbad as % of Market 102% 90% 661% 19% 110% Associate Engineer Carlsbad $87,128 $15,108 $22,540 $1,263 $126,039 Associate Engineer Market $ 94,321 $16,824 $3,773 $7,216 $122,133 Associate Engineer Carlsbad as % of Market 92% 90% 597% 18% 103% Associate Planner Carlsbad $71,405 $15,108 $18,472 $1,035 $106,021 Associate Planner Market $65,192 $16,824 $2,608 $4,987 $89,611 Associate Planner Carlsbad as % of Market 110% 90% 708% 21% 118% Building Inspector II Carlsbad $65,941 $15,108 $17,059 $956 $99,064 Building Inspector II Market $64,973 $16,824 $2,599 $4,970 $89,366 Building Inspector II Carlsbad as % of Market 101% 90% 656% 19% 111% SEGAL 18 # # m • # • # Benchmark Market vs. City of Carlsbad Market Average Midpoint Annual Medical Plan Contribution Annual Retirement Contribution 1 Annual Medicare/ 1 Social Security Contribution Annual Total i Compensation Carlsbad $49,413 $15,108 $12,783 $716 $78,021 Building Maintenance Worker II Market $47,344 $16,824 $1,894 $3,622 $69,684 Carlsbad as % of Market 104% 90% 675% 20% 112% Carlsbad $54,582 $15,108 $14,120 $791 $84,602 Client Systems Associate Administrator Market $57,756 $16,824 $2,310 $4,418 $81,309 Carlsbad as % of Market 95% 90% 611% 18% 104% Carlsbad $34,881 $15,108 $9,024 $506 $59,518 Custodian Market $27,901 $16,824 $1,116 $2,134 $47,975 Carlsbad as % of Market 125% 90% 809% 24% 124% Carlsbad $49,413 $15,108 $12,783 $716 $78,021 Electrician Market $52,304 $16,824 $2,092 $4,001 $75,221 Carlsbad as % of Market 94% 90% 611% 18% 104% Carlsbad $57,940 $15,108 $14,989 $840 $88,877 Engineering Technician II Market $59,775 $16,824 $2,391 $4,573 $83,563 Carlsbad as % of Market 97% 90% 627% 18% 106% SEGAL 19 • • • # % • m • Benchmark Market vs. City of Carlsbad Market Average Midpoint Annual Medical Plan Contribution Annual Retirement Contribution Annual Medicare/ Social Security Contribution 1 ' Annual Total Compensation Carlsbad $ 54,582 $15,108 $14,120 $791 $84,602 Equipment Technician II Market $47,016 $16,824 $1,881 $3,597 $69,317 Carlsbad as % of Market 116% 90% 751% 22% 122% Carlsbad $55,128 $15,108 $14,262 $799 $85,297 Human Resources Technician Market $41,194 $16,824 $1,648 $3,151 $62,817 Carlsbad as % of Market 134% 90% 866% 25% 136% Carlsbad $78,095 $15,108 $20,203 $1,132 $114,539 Network Engineer Market $87,100 $16,824 $3,484 $6,663 $114,071 Carlsbad as % of Market 90% 90% 580% 17% 100% Carlsbad $36,660 $15,108 $9,484 $532 $61,784 Office Specialist II Market $38,585 $16,824 $1,543 $2,952 $59,904 Carlsbad as % of Market 95% 90% 614% 18% 103% Carlsbad $43,418 $15,108 $11,232 $630 $70,388 Park Maintenance Worker II Market $30,807 $16,824 $1,232 $2,357 $51,220 Carlsbad as % of Market 141% 90% 912% 27% 137% SEGAL 20 m m m • • • • m Benchmark Market vs. City of Carlsbad Market Average Midpoint Annual Medical Plan Contribution Annual Retirement Contribution 1 Annual Medicare/ Social Security Contribution I Annual Total Compensation Carlsbad $57,367 $15,108 $14,841 $832 $88,148 Records Management Supervisor Market $67,682 $16,824 $2,707 $5,178 $92,391 Carlsbad as % of Market 85% 90% 548% 16% 95% Carlsbad $87,999 $15,108 $22,765 $1,276 $127,148 Senior Business Systems Specialist Market $105,014 $16,824 $4,201 $8,034 $134,072 Carlsbad as % of Market 84% 90% 542% 16% 95% Carlsbad $43,418 $15,108 $11,232 $630 $70,388 Street Maintenance Worker II Market $53,050 $16,824 $2,122 $4,058 $76,054 Carlsbad as % of Market 82% 90% 529% 16% 93% Overall 99% 90% 643% 19% 108% ^Overall calculation excludes City Planner, Management Analyst and Utilities Director CCEA benchmarks because there is not market base pay data available. "^SEGAL 21 Appendix A- Market Competitiveness Summary TABLE A-1 CARLSBAD MANAGEMENT- PAY RANGE MIDPOINT COMPARED TO THE PRIVATE SECTOR MARKET 50^" AND 75^" PERCENTILE Benchmark Title Carlsbad Pay Range Midpoint Market 50*^ Percentile Carlsbad Pay Range Midpoint as % of Market 50*^ Percentile Market 75*'' Percentile Carlsbad Pay Range Midpoint as % of Market 75*'^ Percentile Assistant City Attorney $131,350 $144,025 91% $156,351 84% City Planner $108,400 NA NA NA NA Construction Manager $79,150 $108,537 73% $119,581 66% Finance Director $131,350 $437,138 30% $547,605 24% Human Resources Director $131,350 $246,134 53% $292,934 45% IT Director $131,350 $255,597 51% $304,762 43% Management Analyst $70,300 NA NA NA NA Secretary to City Manager $62,700 $60,856 103% $68,288 92% Senior Accountant $79,150 $66,919 118% $73,000 108% Senior Engineer $95,850 $114,127 84% $118,972 81% Utilities Director $131,350 NA NA NA NA NA- Market data is not available. SEGAL Ai TABLE A-2 CARLSBAD CCEA- PAY RANGE MIDPOINT COMPARED TO THE PRIVATE SECTOR MARKET 50^" AND 75^" PERCENTILE Benchmark Title Carlsbad Pay Range Midpoint Market 50*'' Percentile Carlsbad Pay Range Midpoint as % of Market 50*'' Percentile Market 75*" Percentile Carlsbad Pay Range Midpoint as % of Market 75*" Percentile Account Clerk II $42,140 $37,221 113% $39,307 107% Administrative Secretary $49,906 $48,860 102% $55,584 90% Associate Engineer $87,128 $94,321 92% $106,291 82% Associate Planner $71,405 $65,192 110% $72,250 99% Building Inspector II $65,941 $64,973 101% $73,606 90% Building Maintenance Worker II $49,413 $47,344 104% $53,248 93% Client Systems Associate Administrator $54,582 $57,756 95% $64,523 85% Custodian $34,881 $27,901 125% $32,206 108% Electrician $49,413 $52,304 94% $56,728 87% Engineering Technician II $57,940 $59,775 97% $65,538 88% Equipment Technician II $54,582 $47,016 116% $52,329 104% Human Resources Technician $55,128 $41,194 134% $45,468 121% Network Engineer $78,095 $87,100 90% $94,543 83% Office Specialist II $36,660 $38,585 95% $42,365 87% Park Maintenance Worker II $43,418 $30,807 141% $33,899 128% Records Management Supervisor $57,367 $67,682 85% $74,602 77% Senior Business Systems Specialist $87,999 $105,014 84% $118,766 74% Street Maintenance Worker II $43,418 $53,050 82% $63,292 69% Utility Worker III $54,042 NA NA NA NA NA- Market data is not available. SEGAL A2 TABLE A-3 CARLSBAD MANAGEMENT- ACTUAL AVERAGE SALARY COMPARED TO THE PRIVATE SECTOR MARKET 50^" AND 75^" PERCENTILE Benchmark Title Carlsbad Actual Average Salary Market 50*" Percentile Carlsbad Actual Average Salary as % of Market 50*" Percentile Market 75*" Percentile Carlsbad Actual Average Salary as % of Market 75*" Percentile Assistant City Attorney $137,281 $144,025 95% $156,351 — _—J 88% City Planner $141,532 NA NA NA NA Construction Manager $88,875 $108,537 82% $119,581 74% Finance Director $154,500 $437,138 35% $547,605 28% Human Resources Director $140,715 $246,134 57% $292,934 48% IT Director $149,580 $255,597 59% $304,762 49% Management Analyst $71,632 NA NA NA NA Secretary to City Manager $65,920 $60,856 108% $68,288 97% Senior Accountant $91,034 $66,919 136% $73,000 125% Senior Engineer $108,704 $114,127 95% $118,972 91% Utilities Director $155,195 NA NA NA NA NA- Market data is not available. "^SEGAL A3 TABLE A-4 CARLSBAD CCEA- ACTUAL AVERAGE SALARY COMPARED TO THE PRIVATE SECTOR MARKET 50^" AND 75^" PERCENTILE Benchmark Title Carlsbad Actual Average Salary Market 50*" Percentile Carlsbad Actual Average Salary as % of Market 50*" Percentile Market 75*" Percentile Carlsbad Actual Average Salary as % of Market 75*" Percentile Account Clerk II $46,966 $37,221 126% $39,307 119% Administrative Secretary $56,271 $48,860 115% $55,584 101% Associate Engineer $100,438 $94,321 106% $106,291 94% Associate Planner $80,000 $65,192 123% $72,250 111% Building Inspector II $71,952 $64,973 111% $73,606 98% Building Maintenance Worker II $54,787 $47,344 116% $53,248 103% Client Systems Associate Administrator $60,890 $57,756 105% $64,523 94% Custodian $39,483 $27,901 142% $32,206 123% Electrician $58,353 $52,304 112% $56,728 103% Engineering Technician II $66,251 $59,775 111% $65,538 101% Equipment Technician II $59,891 $47,016 127% $52,329 114% Human Resources Technician $61,068 $41,194 148% $45,468 134% Network Engineer $84,331 $87,100 97% $94,543 89% Office Specialist II $41,428 $38,585 107% $42,365 98% Park Maintenance Worker II $46,814 $30,807 152% $33,899 138% Records Management Supervisor $57,367 $67,682 85% $74,602 77% Senior Business Systems Specialist $94,260 $105,014 90% $118,766 79% Street Maintenance Worker II $47,637 $53,050 90% $63,292 75% Utility Worker III $60,334 NA NA NA NA NA- Market data is not available. "^SEGAL A4 SEGAL • • • • # • • APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) • • Account Clerk II CCEA Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Clerk Accounting Level 2 $31,870 $36,697 $48,957 $37,305 Towers Watson CompTrack Accounting Clerk Level 2 $30,965 $37,745 $45,002 $36,951 City of Carlsbad, CA NE 5 25 $38,041 $42,140 $46,239 $46,966 Overall Comparator Market Average $31,417 $37,221 $46,980 $37,128 City of Carlsbad, CA as a % of Overall Market Average NA = Data Not Available 121% 113% 98% 126% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-1 SEGAL APPENDIX B City of Carlsbad, CA Administrative Secretary CCEA Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Administrative Secretary Level 2 $45,079 $53,853 $65,090 $54,643 Towers Watson CompTrack Administrative Assistant Level 2 $31,378 $43,867 $55,737 $44,280 City of Carlsbad, CA NE 14 42 $45,052 $49,906 $54,761 $56,271 Overall Comparator Market Average $38,228 $48,860 $60,413 $49,461 City of Carlsbad, CA as a % of Overall Market Average 118% 102% 91% 114% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-2 SEGAL • • # # • • • APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) • Associate Engineer CCEA Respondent Matching Job Title FLSA Employee Q^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Civil Engineer Level 3 $76,918 $92,380 $112,199 $93,563 Towers Watson CompTrack Civil Engineer Level 4 $76,669 $96,263 $113,465 $96,604 City of Carlsbad, CA NE 13 98 $78,653 $87,128 $95,603 $100,438 Overall Comparator Market Average $76,793 $94,321 $112,832 $95,084 City of Carlsbad, CA as a % of Overall Market Average NA = Data Not Available 102% 92% 85% 106% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-3 SEGAL APPENDIX B City of Carlsbad, CA Associate Planner CCEA Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Urban Planner Level 2 $54,710 $65,192 $78,560 $66,098 Towers Watson CompTrack No Match NA NA NA NA City of Carlsbad, CA NE 6 78 $64,459 $71,405 $78,351 $80,000 Overall Comparator Market Average $54,710 $65,192 $78,560 $66,098 City of Carlsbad, CA as a % of Overall Market Average MA — rt-^tn KIni Aw^JnUI... 118% 110% 100% 121% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-4 SEGAL APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) Building Inspector II CCEA Respondent Matching Job Title FLSA Status Employee g^ade Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Inspector Construction Level 3 $53,435 $64,479 $78,839 $65,379 Towers Watson CompTrack Construction and Building Inspector $46,990 $65,467 $85,540 $65,239 City of Carlsbad, CA NE 3 70 $59,527 $65,941 $72,355 $71,952 Overall Comparator Market Average $50,213 $64,973 $82,190 $65,309 City of Carlsbad, CA as a % of Overall Market Average 119% 101% 88% 110% NA = Data Not Available All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-5 SEGAL APPENDIX B City of Carlsbad, CA Building Maintenance Worker II CCEA Respondent Matching Job Title FLSA Employee Qrade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Maintenance Mechanic Level 2 $40,506 $46,590 $54,312 $47,299 Towers Watson CompTrack Maintenance Mechanic Level 2 NA $48,099 NA $49,957 City of Carlsbad, CA NE 5 41 $44,607 $49,413 $54,219 $54,787 Overall Comparator Market Average $40,506 $47,344 $54,312 $48,628 City of Carlsbad, CA as a % of Overall Market Average 110% 104% 100% 113% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-6 SEGAL APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) m Client Systems Associate Administrator CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Help Desk Analyst Level 2 $50,022 $59,661 $71,983 $60,510 Towers Watson CompTrack Information Systems Help Desk Analyst Level 2 NA $55,851 NA $59,039 City of Carlsbad, CA NE 3 51 $49,273 $54,582 $59,891 $60,890 Overall Comparator Market Average $50,022 $57,756 $71,983 $59,775 City of Carlsbad, CA as a % of Overall Market Average NA = Data Not Available 99% 95% 83% 102% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the Metro Area data cut was not available so we used the next best data cut (statewide data). Data effective date: 03/01/2012 B-7 SEGAL APPENDIX B City of Carlsbad, CA Custodian CCEA Respondent Matching Job Title FLSA Employee Q^g^jg Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Custodian Level 3 $25,751 $29,688 $34,699 $30,225 Towers Watson CompTrack Janitor $22,295 $26,114 $37,055 $27,868 City of Carlsbad, CA NE 8 6 $31,488 $34,881 $38,275 $39,483 Overall Comparator Market Average $24,023 $27,901 $35,877 $29,047 City of Carlsbad, CA as a % of Overall Market Average 131% 125% 107% 136% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-8 SEGAL # # • • • • m APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) • • Electrician CCEA Respondent Matching Job Title FLSA Employee Q^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Electrician- Certified Level 1 -$43,434 $52,588 $64,323 $53,368 Towers Watson CompTrack Maintenance Electrician NA $52,021 NA $51,814 City of Carlsbad, CA NE 1 41 $44,607 $49,413 $54,219 $58,353 Overall Comparator Market Average $43,434 $52,304 $64,323 $52,591 City of Carlsbad, CA as a % of Overall Market Average 103% 94% 84% 111% NA = Data Not Available All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-9 SEGAL APPENDIX B City of Carlsbad, CA Engineering Technician II CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Engineering Technician Level 3 $54,327 $64,743 $78,161 $65,644 Towers Watson CompTrack Engineering Technician Level 3 NA $54,808 NA $54,085 City of Carlsbad, CA NE 9 57 $52,305 $57,940 $63,576 $66,251 Overall Comparator Market Average $54,327 $59,775 $78,161 $59,865 City of Carlsbad, CA as a % of Overall Market Average 96% 97% 81% 111% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-10 SEGAL APPENDIX B City of Carisbad, CA Equipment Technician II CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Technician Automotive Service Level 2 $37,534 $44,875 $54,212 $45,576 Towers Watson CompTrack Automotive Mechanic Level 2 $36,383 $49,157 $65,011 $49,727 City of Carlsbad, CA NE 1 51 $49,273 $54,582 $59,891 $59,891 Overall Comparator Market Average $36,959 $47,016 $59,611 $47,652 City of Carlsbad, CA as a % of Overall Market Average 133% 116% 100% 126% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-11 SEGAL APPENDIX B City of Carlsbad, CA Human Resources Technician CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Human Resources Assistant Level 2 $33,086 $38,675 $45,729 $39,307 Towers Watson CompTrack Human Resources Assistant Level 2 $33,120 $43,714 $54,102 $43,611 City of Carlsbad, CA NE 3 52 $49,766 $55,128 $60,490 $61,068 Overall Comparator Market Average $33,103 $41,194 $49,916 $41,459 City of Carlsbad, CA as a % of Overall Market Average 150% 134% 121% 147% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the Metro Area data cut was not available so we used the next best data cut (statewide data). Data effective date: 03/01/2012 B-12 SEGAL APPENDIX B City of Carlsbad, CA Network Engineer CCEA Respondent Matching Job Title FLSA Employee Status Count Grade Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Network Engineer Level 2 $63,106 $75,664 $91,939 $76,678 Towers Watson CompTrack Network Engineer Level 3 $66,034 $98,536 $111,599 $91,542 City of Carlsbad, CA NE 3 87 $70,498 $78,095 $85,691 $84,331 Overall Comparator MarketAverage $64,570 $87,100 $101,769 $84,110 City of Carlsbad, CA as a % of Overall Market Average 109% 90% 84% 100% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the Metro Area data cut was not available so we used the next best data cut (statewide data). Data effective date: 03/01/2012 B-13 SEGAL APPENDIX B City of Carlsbad, CA Office Specialist II CCEA Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Administrative Secretary Level 1 $37,404 $44,864 $54,313 $45,564 Towers Watson CompTrack Office Services Assistant NA $32,307 NA $31,997 City of Carlsbad, CA NE 11 11 $33,094 $36,660 $40,226 $41,428 Overall Comparator Market Average $37,404 $38,585 $54,313 $38,780 City of Carlsbad, CA as a % of Overall Market Average MA = H'lt'i M^t Aiinil^Mr^ 88% 95% 74% 107% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-14 SEGAL APPENDIX B City of Carlsbad, CA Park Maintenance Worker II CCEA Respondent Matching Job Title FLSA Employee Q^^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Groundskeeper Level 3 $27,585 $32,197 $38,080 $32,763 Towers Watson CompTrack Groundskeeper NA $29,417 NA $28,900 City of Carlsbad, CA NE 19 28 $39,194 $43,418 $47,641 $46,814 Overall Comparator Market Average $27,585 $30,807 $38,080 $30,832 City of Carlsbad, CA as a % of Overall Market Average 142% 141% 125% 152% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the Metro Area data cut was not available so we used the next best data cut (statewide data). Data effective date: 03/01/2012 B-15 SEGAL APPENDIX B City of Carlsbad, CA Records Management Supervisor CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Records Section Supervisor Level 2 $45,691 $54,573 $65,957 $55,371 Towers Watson CompTrack Records Manager NA $80,790 NA $76,352 City of Carlsbad, CA NE 1 56 $51,786 $57,367 $62,947 $66,094 Overall Comparator Market Average $45,691 $67,682 $65,957 $65,862 City of Carlsbad, CA as a % of Overall Market Average 113% 85% 95% 100% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-16 SEGAL APPENDIX B City of Carlsbad, CA Senior Business Systems Specialist CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Business Systems Analyst Level 3 $79,067 $93,493 $112,226 $94,684 Towers Watson CompTrack Business Systems Analyst Level V NA $116,536 NA $116,742 City of Carlsbad, CA NE 2 99 $79,439 $87,999 $96,559 $94,260 Overall Comparator Market A verage $79,067 $105,014 $112,226 $105,713 City of Carlsbad, CA as a % of Overall Market Average 100% 84% 86% 89% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the Metro Area data cut was not available so we used the next best data cut (statewide data). Data effective date: 03/01/2012 B-17 SEGAL APPENDIX B City of Carlsbad, CA Street Maintenance Worker II CCEA Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Equipment Operator Heavy Level 2 $42,985 $52,723 $65,193 $53,508 Towers Watson CompTrack Equipment Operator Level 2 $29,312 $53,377 $83,145 $52,693 City of Carlsbad, CA NE 11 28 $39,194 $43,418 $47,641 $47,637 Overall Comparator Market Average $36,148 $53,050 $74,169 $53,100 City of Carlsbad, CA as a % of Overall Market Average 108% 82% 64% 90% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-18 SEGAL APPENDIX B City of Carlsbad, CA Utility Worker III CCEA Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack No Match NA NA NA NA City of Carlsbad, CA NE 3 50 $48,785 $54,042 $59,299 $60,334 Overall Comparator Market Average NA NA NA NA City of Carlsbad, CA as a % of Overall Market Average NA NA NA NA All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-19 SEGAL • • # • # APPENDIX B City of Carlsbad, CA Detailed Market Data (Adjusted) m Assistant City Attorney MANAGEMENT Respondent Matching Job Title FLSA Employee Q^a^e Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Attorney Practicing Level 2 $104,413 $129,569 $161,968 $131,137 Towers Watson CompTrack Attorney Level 3 $112,141 $158,481 $202,554 $151,066 City of Carlsbad, CA E 3 7 $108,100 $131,350 $154,600 $137,281 Overall Comparator Market Average $108,277 $144,025 $182,261 $141,102 City of Carlsbad, CA as a % of Overall Market Average 100% 91% 85% 97% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-20 SEGAL APPENDIX B City of Carlsbad, CA City Planner MANAGEMENT Respondent Matching Job Title FLSA Employee Status Count Grade Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack No Match NA NA NA NA City of Carlsbad, CA E 1 6 $88,500 $108,400 $128,300 $141,532 Overall Comparator Market Average NA NA NA NA City of Carlsbad, CA as a % of Overall Market Average MA — rt-3t'3 Mnf AMOMOKIA NA NA NA NA All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-21 SEGAL APPENDIX B City of Carlsbad, CA Construction Manager MANAGEMENT Respondent Matching Job Title FLSA Employee Grade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Construction Superintendent Level 1 $80,296 $97,487 $119,616 $98,725 Towers Watson CompTrack Corporate Construction Engineering Manager $97,015 $119,586 $146,693 $120,156 City of Carlsbad, CA E 2 4 $66,700 $79,150 $91,600 $88,875 Overall Comparator Market A verage $88,655 $108,537 $133,154 $109,440 City of Carlsbad, CA as a % of Overall Market Average 75% 73% 69% 81% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, only nationwide data was available. The nationwide data was geographically adjusted to Carlsbad, CA. Data effective date: 03/01/2012 B-22 SEGAL APPENDIX B City of Carlsbad, CA Finance Director MANAGEMENT Respondent Matching Job Title FLSA Employee Q^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack Chief Financial Officer $221,038 $437,138 $719,992 $453,184 City of Carlsbad, CA E 1 7 $108,100 $131,350 $154,600 $154,500 Overall Comparator Market Average $221,038 $437,138 $719,992 $453,184 City of Carlsbad, CA as a % of Overall Market Average MA = Rata Wnt Ai/ailahlo 49% 30% 21% 34% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-23 SEGAL APPENDIX B City of Carlsbad, CA Human Resources Director MANAGEMENT Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack Top HR Executive (w/ Labor Relations) $147,701 $246,134 $451,332 $176,809 City of Carlsbad, CA E 1 7 $108,100 $131,350 $154,600 $140,715 Overall Comparator Market Average $147,701 $246,134 $451,332 $176,809 City of Carlsbad, CA as a % of Overall Market Average NA = Hato Mr>t Ax/ailahla 73% 63% 34% 80% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-24 SEGAL APPENDIX B City of Carlsbad, CA IT Director MANAGEMENT Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack Chief Information Officer $159,015 $255,597 $431,275 $264,648 City of Carlsbad, CA E 1 7 $108,100 $131,350 $154,600 $149,580 Overall Comparator Market Average $159,015 $255,597 $431,275 $264,648 City of Carlsbad, CA as a % of Overall Market Average NA = Data Mnt Ax/ailahia 68% 51% 36% 67% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-25 SEGAL APPENDIX B City of Carlsbad, CA Management Analyst MANAGEMENT Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack No Match NA NA NA NA City of Carlsbad, CA E 11 3 $59,300 $70,300 $81,300 $71,632 Overall Comparator Market Average NA NA NA NA City of Carlsbad, CA as a % of Overall Market Average NA = Data Nnt Av/ailahio NA NA NA NA All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-26 SEGAL APPENDIX B City of Carlsbad, CA Secretary to City Manager MANAGEMENT Respondent Matching Job Title FLSA Employee Q^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Executive Assistant Level 2 $53,161 $65,149 $80,807 $66,059 Towers Watson CompTrack Executive Secretary $49,131 $56,562 $71,425 $57,904 City of Carlsbad, CA E 1 2 $52,800 $62,700 $72,600 $65,920 Overall Comparator Market Average $51,146 $60,856 $76,116 $61,982 City of Carlsbad, CA as a % of Overall Market Average 103% 103% 95% 106% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-27 SEGAL APPENDIX B City of Carlsbad, CA Senior Accountant MANAGEMENT Respondent Matching Job Title FLSA Employee Q^^^^ Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor Accountant Level 3 $53,181 $63,505 $76,798 $64,393 Towers Watson CompTrack Accountant Level 3 $60,859 $70,333 $84,132 $70,951 City of Carlsbad, CA E 2 4 $66,700 $79,150 $91,600 $91,034 Overall Comparator Market Average $57,020 $66,919 $80,465 $67,672 City of Carlsbad, CA as a % of Overall Market Average 117% 118% 114% 135% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-28 SEGAL APPENDIX B City of Carlsbad, CA Senior Engineer MANAGEMENT Respondent Matching Job Title FLSA Employee Q^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey No Match NA NA NA NA Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack Civil Engineer Level 5 NA $114,127 NA $112,993 City of Carlsbad, CA E 4 5 $80,700 $95,850 $111,000 $108,704 Overall Comparator Market Average NA $114,127 NA $112,993 City of Carlsbad, CA as a % of Overall Market Average NA = Rata Nnt Awailahio NA 84% NA 96% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. For Towers Watson, the statewide data cut was not available so we used the next best data cut (west coast region). Data effective date: 03/01/2012 B-29 SEGAL APPENDIX B City of Carlsbad, CA Utilities Director MANAGEMENT Respondent Matching Job Title FLSA Employee g^ade Status Count Pay Range Minimum Base Salary Pay Range Midpoint Base Salary Pay Range Maximum Base Salary Average Salary American Water Works Association Comp Survey Top Executive NA NA NA $122,477 Economic Resource Institute (ERI) Salary Assessor No Match NA NA NA NA Towers Watson CompTrack No Match NA NA NA NA City of Carlsbad, CA E 1 7 $108,100 $131,350 $154,600 $155,195 Overall Comparator Market Average NA NA NA $122,477 City of Carlsbad, CA as a % of Overall Market Average NA NA NA 127% All data is adjusted based on geographic differences in the cost of labor and effective date of published data, as applicable. Data effective date: 03/01/2012 B-30 SEGAL Appendix C- Supplemental Benefits Information Supplemental Pay Practices TABLE C-1 NON-PRODUCTION BONUSES Comparators BLS, Private Industry Workers (March 2011) Towers Watson, For Profit Organizations (January 2010) City of Carlsbad Non-Production Bonuses Offered? (Yes/No) Employee Recognition Bonus Yes, for 4% of workers Data not available MGMT: No CCEA: No End-of-year Bonus Yes, for 11% of workers Data not available MGMT: Inc/bonus* CCEA: No Holiday Bonus Yes, for 10% of workers Data not available MGMT: No CCEA: No Payment in lieu of Benefits Bonus Yes, for 5% of workers *Bonus has not been funded for 3 years. **Longevity bonus is 5% after 5 years at the top step and 2.5% after 10 years. Data not available MGMT: No CCEA: No Longevity Bonus Yes, for 3% of workers Data not available MGMT: No CCEA: Yes** Referral Bonus Yes, for 6% of workers Data not available MGMT: No CCEA: No Other Bonus Yes, for 12% of workers Data not available MGMT: No CCEA: No SEGAL CI Paid Time Off TABLE C-2 TYPE OF PAID LEAVE PROGRAMS Comparators Pooled Paid Leave BLS, Private Industry Workers (March 2011) 25% of workers have consolidated leave plan Towers Watson, For Profit Organizations (January 2010) 26% of organizations offer pooled leave City of Carlsbad The City does not have pooled leave TABLE C-3 PAID VACATION LEAVE ACCRUAL Comparators Paid Vacation Leave (Average Days/Year) Comparators Years of Service Comparators 1 5 10 20 BLS, Private Industry Workers (March 2011) 10 14 17 19 Towers Watson, For Profit Organizations (January 2010) 11 15 18 22 Market Average 10.5 74.5 77.5 20.5 City of Carlsbad 10 15 16 20 "^SEGAL C2 TABLE C-4 SICK LEAVE ACCRUAL Sick Leave (Average Days/Year) Comparators Years of Service 1 5 10 20 BLS, Private Industry Workers (March 2011) 8 8 9 9 Towers Watson, For Profit Organizations (January 2010) 6 17 17 18 Market Average 7.0 72.5 13.0 13.5 City of Carlsbad 12 12 12 12 TABLE C-5 PAID HOLIDAY Comparators Average Number of Paid Holidays Per Year Average Number of Personal Days Per Year BLS, Private Industry Workers (March 2011) 8 Data not available Towers Watson, For Profit Organizations (January 2010) Data not available* Data not available City of Carlsbad MGMT: 12 CCEA: 13 MGMT: 7 CCEA:0 *The majority of private sector organizations offer 8-10 holidays. SEGAL C3 Health TABLE C-6 COST-SHARING FOR HEALTH CARE BENEFITS (MEDICAL, DENTAL, AND VISION BENEFITS AND OUTPATIENT PRESCRIPTION DRUG COVERAGE) Comparator BLS, Private Industry Workers (March 2011) Towers Watson, For Profit Organizations (January 2010) City of Carlsbad* Single Coverage Average Employer Contribution (%) 76% Data not available MGMT: 95% CCEA:97% Average Employee Contribution (%) 24% Data not available MGMT: 5% CCEA: 3% Family Coverage Average Employer Contribution (%) 66% Data not available MGMT: 91% CCEA: 85% Average Employee Contribution (%) 34% Data not available MGMT: 9% CCEA: 5% *Dental is an automatic add on with health. In recent negotiation, Council has agreed to go 50/50 on health premium increases. TABLE C-7 MEDICAL PLAN TYPE PREVALENCE Comparators % of Organizations Offering IVIedical Plans Comparators PPO HMO/EPO CDHP Indemnity BLS, Private Industry Workers (March 2011) Data not available Data not available Data not available Data not available Towers Watson, For Profit Organizations (January 2010) 87% 33% 28% 5% SEGAL C4 TABLE C-8 DENTAL PLAN TYPE PREVALENCE Comparators % of Organizations Offering Dental Plans Comparators DPPO DHMO DPOS Indemnity BLS, Private Industry Workers (March 2011) Data not available Data not available Data not available Data not available Towers Watson, For Profit Organizations (January 2010) 90% 13% 5% 5% TABLE C-9 VISION PLAN PREVALENCE Comparators Vision Plan Offered? (Yes/No) BLS, Private Industry Workers (March 2011) Data not available Towers Watson, For Profit Organizations (January 2010) Yes, by 95% of organizations City of Carlsbad SEGAL C5 Retirement TABLE C-10 RETIREMENT PLAN AVAILABILITY ^pmparators Retirement Plan Offered? Defined Benefit Plan Offered? Defined Contribution Plan Offered? BLS, Private Industry Workers (March 2011) Yes, for 45% of workers Yes, for 10% of workers Yes, for 43% of workers Towers Watson, For Profit Organizations (January 2010) Data not available Data not available Yes, 78% of organizations offer 401 (k), 457, or 403(b) plan City of Carlsbad Yes, for 100% of employees Yes, for 100% of employees Yes, for 100% of employees TABLE C-11 RETIREMENT PLANS- MANDATORY EMPLOYEE CONTRIBUTION Comparators Mandatory Employee Contribution? Comparators Defined Benefit Plan Defined Contribution Plan BLS, Private Industry Workers (March 2011) 4% of workers are required to contribute 62% of workers are required to contribute Towers Watson, For Profit Organizations (January 2010)* 0% of organizations require an employee contribution 89% of organizations require a minimum employee contribution for the employee to receive the Employer match City of Carlsbad All employees and managers are required to contribute to the Defined Contribution Plan 457 Not mandatory employee contribution to the Defined Contribution Plan 457 *There were five (5) respondents that provided defined benefit plan mandatory employee contribution information. 5181827v2/13553.001 •^SEGAL C6