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HomeMy Public PortalAboutORD16322BILL NO. 2022-109 SPONSORED BY Councilmember Hensley ORDINANCE NO. AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI ACCEPTING THE EVERGREEN SOLUTIONS COMPENSATION STUDY, ADOPTING SALARY ADJUSTMENTS, AND APPROVING NECESSARY BUDGET ADJUSTMENTS/SUPPLEMENTAL APPROPRIATIONS. BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS FOLLOWS: Section 1. The City of Jefferson, Missouri hereby accepts the Evergreen Solutions Compensation Study and adopts the compensation recommendations, attached as Exhibit A. Section 2. There is hereby supplementally appropriated within the Parks Fund $14,694.89, within the Parking Fund $4,562.44, and within the Wastewater Fund $38,473.73, as indicated on Exhibit B, attached hereto. Section 3. This Ordinance authorizes the City Administrator to approve the necessary budget adjustments, as indicated on Exhibit C, attached hereto. Section 4. This Ordinance shall be in full force and effect as of March 6, 2023. Passed: Likewch CP1 X?3 Presiding Officer ATTEST: Cit ' Clerk Approved: i %/ O 23 Mayor Carrie Tergin APPROVED AS TO FORM: City ,f(tt• ney EXHIBIT A Compensation Study for the City of Jefferson, MO FINAL REPORT Evergreen Solutions, LLC January 10, 2023 PAGE 1.0 INTRODUCTION .......................................................................................................... 1-1 1.1 Study Methodology ............................................................................................ 1-1 1.2 Report Organization........................................................................................... 1-2 2.0 ASSESSMENT OF CURRENT CONDITIONS ................................................................ 2-1 2.1 Analysis of Pay Plans ......................................................................................... 2.1 2.2 Grade Placement Analysis ................................................................................ 2-3 2.3 Quartile Analysis ................................................................................................ 2-4 2.4 Conclusion ......................................................................................................... 2-8 3.0 MARKET SUMMARY ................................................................................................... 3-1 3.1 Market Data ....................................................................................................... 3-3 3.2 Salary Survey Conclusion .................................................................................. 3-8 4.0 RECOMMENDATIONS ................................................................................................ 4-1 4.1 Compensation Recommendations ................................................................... 4-1 4.2 Compensation and Classification System Administration .............................. 4-5 4.3 Summary ......................................................................................................... 4-10 APPENDIX: POSITION GRADE ASSIGNMENTS EVERGREEN SOLUTIONS, LLC Table of Contents Evergreen Solutions, LLC Page 1-1 The leadership of Jefferson City, MO (the “City) in keeping with its commitment to attracting and retaining the staff necessary to provide high quality services to its employees and citizens determined that its current compensation system needed to be updated to reflect market best practices. Evergreen Solutions, LLC (“Evergreen”) was selected by the City as its partner to accomplish this goal. This study and the analysis contained within provides the City with valuable information related to their employee demographics, market data, and internal and external equity. This study aims to address how the City is positioned in the market relative to other Cities in the state and to other local area government organizations with similar positions. The data gathered during the market portion of this study were used to develop recommendations that allow the City to recruit and retain quality employees. 1.1 STUDY METHODOLOGY Evergreen combines qualitative and quantitative data analysis to produce recommendations that maximize the fairness and competitiveness of an organization’s compensation structure and practices. It is important to note that the data utilized in the study represents a snapshot in time. As market conditions can change rapidly, it is important for the City to conduct regular market surveys to ensure their external market position does not decay. A full compensation and classification review is recommended approximately every five years. Some examples of project activities included:  Conducting a project kick-off meeting;  Conducting an analysis on the internal conditions at the City;  Conducting an external market salary survey;  Developing recommendations for compensation management;  Realigning positions based on the market results;  Developing recommendations for compensation changes; and  Creating draft and final reports; Kickoff Meeting The kickoff meeting provided an opportunity to finalize the work plan and begin the data collection process. Data collection included the gathering of relevant background material including existing pay plans, organization charts, policies, procedures, training materials, classification specifications, and other pertinent material. EVERGREEN SOLUTIONS, LLC Chapter 1 - Introduction Chapter 1 - Introduction Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 1-2 Internal Analysis The internal analysis was run on data provided by the City. Checks were run to evaluate employees’ salaries compared to the minimum, midpoint, and maximum of their pay ranges, as well as evaluating the employees’ salaries against the “expected salary” that an employee would expect to make based on the number of years an employee has spent in their current classification. Salary Survey The external market for this study was defined as identified local governmental organizations in the State of Missouri with similar positions, characteristics, demographics, and service offerings. Representative benchmark classifications were selected by Evergreen in consultation with the City. The benchmark classifications were included in the market survey and sent to each peer for a market comparison, although not all City positions had matching positions in the peer organizations. The data were then analyzed comparing City classifications to the jobs performing the same duties at peer organizations to gain a fuller understanding of their market position. Recommendations Evergreen developed recommendations for the City to consider helping maximize the effectiveness and efficiency of its current compensation structure. Evergreen provided recommendations designed to fix the issues identified in this report, while continuing to build on the strengths the City currently exhibits. 1.2 REPORT ORGANIZATION This report includes the following additional chapters:  Chapter 2 – Assessment of Current Conditions  Chapter 3 – Market Summary  Chapter 4 – Recommendations Chapter 2 - Assessment of Current Conditions An assessment of current conditions was conducted to help Evergreen better understand the current standing of all City pay plans, demographics, and compensation structures. This assessment should be considered a snapshot in time and reflects the conditions within the City upon this study's start. By leveraging this information, Evergreen gained a better understanding of the strengths and weaknesses of the current compensation system. When combined with the market results, the Assessment of Current Conditions helped provide a basis for recommendations. A full summary of the Assessment of Current Conditions can be found in Chapter 2 of this report. Chapter 1 - Introduction Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 1-3 Chapter 3 - Market Summary A salary survey was designed by Evergreen and approved by the City. After the results were received, the data were analyzed to compare the City to the overall results from public-sector peers. Combined with the Assessment of Current Conditions, the market survey gave Evergreen the information needed to understand the City’s position relative to its labor market. A full summary of the market results can be found in Chapter 3 of this report. Chapter 4 – Recommendations During the recommendations phase, Evergreen provided solution options based on their current relationship to market. Evergreen has given the City recommendations that will leverage the strengths of the current compensation structure and help expand its ability to recruit and retain talent in the most competitive classifications. A full explanation of the recommendations can be found in Chapter 4 of this report.   Evergreen Solutions, LLC Page 2-1 The purpose of this chapter is to provide a statistical analysis of the classification and compensation system in place at the City at the start of this study. The assessment is divided into the following sections: 2.1 Analysis of Pay Plans 2.2 Grade Placement Analysis 2.3 Quartile Analysis 2.4 Compression Analysis 2.5 Conclusion The analysis represented in this chapter represents a snapshot in time – this chapter was built from employee information collected in March of 2022. Every organization changes continuously, so this chapter is not meant to be a definitive statement on continuing compensation practices in the City. Rather, this AOCC is meant to represent the conditions that were in place when this study began. The data contained in provide the baseline for analyses through this study but are not sufficient cause for recommendations in isolation. By reviewing employee data, Evergreen gained a better understanding of the structure and methods in place and identified issues for both further review and potential revision. 2.1 ANALYSIS OF PAY PLANS The purpose of analyzing the pay plan used within the City is to help gain an overview of the compensation philosophy as it existed when the study began. The City had a system in place that used numeric pay grades to represent classifications of varying level and responsibility. For this report's purpose, Evergreen only analyzed pay grades occupied by full-time employees. Exhibit 2A displays the City’s pay plan. The exhibit provides the name; each pay grade on the plan; the value of each pay grade at minimum, midpoint and maximum; the range spread for each pay grade – which is a measure of the distance between the minimum and maximum of the grade; the midpoint progression between grades; and the number of employees per pay grade. The City’s pay plan includes eighteen occupied pay grades that hold 324 employees (it is important to note that the Police ranks were excluded from these employees counts and subsequent tables). The range spread of all the grades is 50 percent. Pay grades 7 and 28 only have a single employee each, while pay grade 16 contains the most employees with 96. EVERGREEN SOLUTIONS, LLC Chapter 2 – Assessment of Current Conditions Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 2-2 EXHIBIT 2A PAY PLAN SUMMARY Comparing the summary data in Exhibit 2A to best practices, a few observations can be made regarding the City’s pay plan. Based on the analysis of the pay plan, the following facts can be observed:  Range spreads are set at a static 50 percent. In the market, range spreads are typically set anywhere between 50 and 70 percent.  The number of employees on each pay grade is widely varied. Multiple pay grades have only one incumbent occupying the grade, while several have over thirty employees.  The minimum annual pay offered to any City employee is $29,831 while the maximum salary of any pay grade is $180,871. Pay Plan Grade Minimum Midpoint Maximum Range     Spread Midpoint  Progression Employees General 7 29,831$        37,289$        44,747$        50% ‐ 1 General 8 31,323$        39,154$        46,985$        50% 5% 2 General 9 32,889$        41,111$        49,334$        50% 5% 38 General 10 34,534$        43,167$        51,800$        50% 5% 39 General 11 36,260$        45,325$        54,390$        50% 5% 3 General 12 38,073$        47,592$        57,110$        50% 5% 28 General 13 39,977$        49,971$        59,965$        50% 5% 13 General 14 41,976$        52,470$        62,964$        50% 5% 40 General 15 44,075$        55,093$        66,112$        50% 5% 4 General 16 46,278$        57,848$        69,418$        50% 5% 55 General 17 48,592$        60,740$        72,888$        50% 5% 29 General 18 51,022$        63,777$        76,533$        50% 5% 33 General 19 53,573$        66,966$        80,359$        50% 5% 6 General 20 56,252$        70,315$        84,377$        50% 5% 2 General 21 61,877$        77,346$        92,815$        50% 10% 17 General 23 74,871$        93,589$        112,306$     50% 21% 5 General 25 90,594$        113,242$     135,891$     50% 21% 8 General 28 120,580$     150,725$     180,871$     50% 33% 1 Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 2-3 2.2 GRADE PLACEMENT ANALYSIS The Grade Placement Analysis examines how employee salaries are distributed throughout the pay grades. This can help identify salary progression issues, which are usually accompanied by employee salaries that are clustered in segments of the pay grades. A clustering of employee salaries in the lower part of ranges can indicate a lack of salary progression for employees or an elevated level of employee turnover. A clustering of employee salaries in the high end of pay ranges can be a sign of high employee tenure or a sign that the pay ranges are behind market, forcing the organization to offer salaries near the maximum of the range to new hires. Regarding minimum and maximum salaries, employees at the grade minimum are typically newer to the organization or to the classification, while employees at the grade maximum are typically highly experienced and highly proficient in their classification. The Grade Placement Analysis examines how salaries compare to pay range minimums, midpoints, and maximums. Only pay grades with at least one incumbent are included in this analysis. Exhibit 2B displays the percentage and number of employees compensated at their pay grade minimum and pay grade maximum. The percentages presented are based on the total number of employees in that grade. As can be seen in the exhibit, 6.8 percent (22 total) of all employees are compensated at their pay grade’s minimum. A much smaller percentage of employees, at 0.9 percent (3 total), are compensated at their pay grade’s maximum. EXHIBIT 2B EMPLOYEES AT MINIMUM AND MAXIMUM BY GRADE Grade Employees # at Min % at Min # at Max % at Max 7100.0%00.0% 82150.0%00.0% 93837.9%00.0% 10 39 0 0.0% 1 2.6% 11 3 0 0.0% 0 0.0% 12 28 0 0.0% 0 0.0% 13 13 10 76.9% 0 0.0% 14 40 1 2.5% 0 0.0% 15 4 1 25.0% 0 0.0% 16 55 3 5.5% 0 0.0% 17 29 1 3.4% 2 6.9% 18 33 0 0.0% 0 0.0% 19 6 1 16.7% 0 0.0% 20 2 0 0.0% 0 0.0% 21 17 0 0.0% 0 0.0% 23 5 0 0.0% 0 0.0% 25 8 1 12.5% 0 0.0% 28 1 0 0.0% 0 0.0% Total 324 22 6.8% 3 0.9% Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 2-4 In addition to assessing the number of employees at minimum and maximum, an analysis was conducted to determine the number of employees below and above pay grade midpoint. The percentages refer to the percentage of employees in each pay grade that are above and below midpoint. Exhibit 2C shows the results of this analysis: 270 employees are compensated below their pay grade midpoint, 83.3 percent of all employees for the City. There are 54 employees compensated above midpoint of their pay grade, which is 16.7 percent of all employees. EXHIBIT 2C EMPLOYEES ABOVE AND BELOW MIDPOINT BY PAY GRADE 2.3 QUARTILE ANALYSIS The last part of the Grade Placement Analysis is a detailed look at how salaries are distributed through pay grades, through a quartile analysis. Here, each pay grade is divided into four segments of equal width, called quartiles. The first quartile represents the first 25 percent of the pay range; the second quartile represents the part of the range above the first quartile up to the mathematical midpoint; the third quartile represents the part of the range from the midpoint to 75 percent of the pay range; and the fourth quartile represents the part of the range above the third quartile up to the pay range maximum. Employees are assigned to a quartile within their pay range based on their current salary. Grade Employees # < Mid % < Mid # > Mid % > Mid 7 1 0 0.0% 1 100.0% 8 2 2 100.0% 0 0.0% 9 38 34 89.5% 4 10.5% 10 39 33 84.6% 6 15.4% 11 3 3 100.0% 0 0.0% 12 28 27 96.4% 1 3.6% 13 13 13 100.0% 0 0.0% 14 40 38 95.0% 2 5.0% 15 4 3 75.0% 1 25.0% 16 55 47 85.5% 8 14.5% 17 29 24 82.8% 5 17.2% 18 33 24 72.7% 9 27.3% 19 6 4 66.7% 2 33.3% 20 2 1 50.0% 1 50.0% 21 17 11 64.7% 6 35.3% 23 5 2 40.0% 3 60.0% 25 8 4 50.0% 4 50.0% 28 1 0 0.0% 1 100.0% Total 324 270 83.3% 54 16.7% Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 2-5 The quartile analysis is used to determine the location of employee salary clusters. Quartile analysis helps identify whether clusters exist in specific quartiles of pay grades. Additionally, the amount of time the employee has spent at the organization is also analyzed, to observe any relationship between organizational tenure and salary progression. This information, while not definitive alone, can shed light on any root issues within the current compensation and classification plan when combined with market data and employee feedback. Exhibit 2D shows the number of employees that are in each quartile of each grade, as well as the average overall tenure (i.e., how long an employee has worked for the City) by quartile. Overall, data provides that 65.1 percent of employees fall into Quartile 1 of their respective grade; 18.2 percent fall into Quartile 2; 10.5 percent fall into Quartile 3; and 6.2 percent fall into Quartile 4. While this distribution does not lead to a conclusion, data for average tenure does lead to determinations on the relationship between tenure and salary. Overall average tenure increases as quartile increases; the average tenure in Quartile 1 is 8.4 years; in Quartile 2 is 16 years; in Quartile 3 is 19.9 years; and in Quartile 4 is 25.2 years. This indicates that employees are moved through their pay grades equitably, or at least a positive linear relationship exists between tenure and pay. Exhibit 2E displays a graphical representation of the data contained in Exhibit 2D. Each pay grade is divided into up to four sections representing the percentage of employees in that pay grade who belong in each quartile. For example, pay grade 8 has zero employees in Quartile 2, 3, or 4. That pay grade is represented by a 100 percent blue bar, showing that 100 percent of pay grade 8 employees are in Quartile 1. Pay grades 16 – 19, however, have employees in all four quartiles, represented by bars displaying all four colors. Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 2-6 EXHIBIT 2D QUARTILE ANALYSIS AND TIME WITH THE ORGANIZATION # Employees Avg Tenure # Employees Avg Tenure # Employees Avg Tenure# Employees Avg Tenure7119.70‐0‐119.70‐8 2 1.9 2 1.9 0 ‐ 0 ‐ 0 ‐9 38 10.8 31 6.4 3 20.7 1 27.0 3 40.310 39 8.5 27 5.6 6 10.8 4 16.4 2 25.111 3 2.0 3 2.0 0 ‐ 0 ‐ 0 ‐12 28 8.8 22 6.2 5 16.5 1 29.3 0 ‐13 13 3.2 13 3.2 0 ‐ 0 ‐ 0 ‐14 40 10.3 32 9.4 6 13.5 2 16.4 0 ‐15 4 13.4 2 4.0 1 20.5 0 ‐ 1 24.816 55 13.0 40 10.3 7 18.9 5 24.2 3 16.717 29 16.8 13 13.6 11 16.7 2 25.3 3 25.918 33 16.7 17 12.7 7 19.3 7 20.5 2 28.419 6 14.4 3 5.7 1 23.6 1 22.7 1 23.020 2 8.8 0 ‐ 1 1.8 1 15.9 0 ‐21 17 15.6 3 14.8 8 13.9 4 17.9 2 19.423 5 22.0 2 26.4 0 ‐ 2 19.2 1 18.625 8 16.2 1 12.6 3 14.7 2 14.7 2 21.828 1 8.3 0 ‐ 0 ‐ 1 8.3 0 ‐Overall 324 12.0 211 8.4 59 16.0 34 19.9 20 25.24th QuartileAverage TenureGRADETotal Employees1st Quartile 2nd Quartile 3rd Quartile Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 2-7 EXHIBIT 2E QUARTILE PLACEMENT BY PAY GRADE Chapter 2 - Assessment of Current Condition Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 2-8 Studying the data from the following exhibits can reveal certain patterns. One thing that can be observed is the percentage of employees in Quartile 1 generally decreasing as you progress through the grades. For example, you can observe the blue Quartile 1 bars decreasing from pay grades 13 through 28. This indicates that as employees on the pay plan move up into the highest pay grades, they are progressing through the individual pay range, too. There are many reasons why this might be the case. One explanation is that employees who are promoted in the City could be expected to have progressed through their current pay grade to near the maximum. Then when they are promoted, they do not start back over at their new pay grade minimum, as that would result in a pay decrease. Instead, when an employee is promoted, they might start towards the midpoint of their new pay grade from day one. Another explanation is as you move to higher pay grades, positions are more competitive on the open market. There are typically more certifications required, more experience is desirable, and there are fewer employees available to fill the position. That requires the hiring managers to bid up the price of a new hire to attract high quality employees. It is impossible to determine why this pattern is occurring without more data. However, it is something that bears watching in the future, as the City could gather valuable information about itself. 2.4 CONCLUSION The City utilizes one pay plan to classify employees. This provides a unified approach to allow the City to adjust the pay plan as much or as little as needed for all employees at once. There were many observations made about the City’s compensation system at the start of the study.  Range spreads are set to 50 percent for each pay grade.  Most employees are paid below their pay grade midpoint.  More than half of employees (65.1 percent) are in Quartile 1 of their pay grade. This can indicate a workforce with a high turnover, a workforce experiencing compression, or that has recently expanded with many new hires. Further analysis is required to determine the cause of this imbalance.  While there will always be outliers, the City has a consistent and positive relationship between tenure and pay grade penetration. This analysis acts as a starting point for the development of recommendations in subsequent chapters of this report. Paired with market data, Evergreen can make recommendations that will ensure that the City compensation system is structurally sound in terms of best practice, competitive with the market, and treats all employees equitably moving forward.       Evergreen Solutions, LLC Page 3-1 The market summary chapter benchmarks the City’s compensation practices against its market peers to establish how competitive the City is for employees within its market. To complete this market study, Evergreen compared pay ranges of select benchmark positions that the City possesses against the compensation of positions performing those same duties within peer organizations. By aggregating the differences in pay ranges across all the positions, a reasonable determination is made as to the City’s competitive position within the market. The City wanted to look at the difference between competing in the 50th percent and 70th percent of the market. Competing in the 70th percentile would be a more aggressive approach for the City. These two positionings are discussed in this chapter. It is important to note that individual salaries are not analyzed in this methodology, since individual compensation can be affected by several variables such as experience and performance. For this reason, Evergreen looked at average pay ranges across the entire classification to make the most accurate comparison. The results of this market study should be considered reflective of the current state of the market at the time of this study; however, market conditions can change rapidly. Consequently, it is necessary to perform market surveys of peer organizations at regular intervals for an organization to consistently monitor its position within the market. Furthermore, the market results detailed in this chapter provide a foundation for understanding the City’s overall structural standing to the market, and the rates reflected in this chapter, while a crucial factor, are not the sole determinant for how classifications were placed into the proposed salary ranges outlined in Chapter 4. Evergreen conducted a comprehensive market salary survey for the City, which included 17 peers including cities, a county, a non-profit association, and the State. Target peers were selected based on several factors, including geographic proximity and population size. Target organizations were also identified for their competition to the City for employee recruitment and retention efforts. The list of targets provided data for this study are included in Exhibit 3A. EVERGREEN SOLUTIONS, LLC Chapter 3 – Market Summary Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO     Evergreen Solutions, LLC Page 3-2 EXHIBIT 3A TARGET MARKET PEERS Since the data collected for the market summary was from various regions of Missouri, it was necessary to adjust peer responses relative to the City based on cost-of-living. For all organizations that fell outside the City’s immediate region, a cost-of-living adjustment was applied to the reported pay ranges to ensure the market average was attained in terms of the spending power an employee would have in the City. Evergreen utilizes cost-of-living index information from the Council for Community and Economic Research, and the scale is based on the national average cost of living being set at 100. The cost-of-living index figures for The City and each of the respondent market peers are in Exhibit 3B. Ashland, MO Blue Springs, MO Boone County, MO Cape Girardeau, MO Clayton, MO Columbia, MO Florissant, MO Fulton, MO Independence, MO Joplin, MO Mid-America Regional Council O'Fallon, MO St. Charles, MO St. Joseph, MO State of Missouri University City, MO Wentzville, MO Target Respondents Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO     Evergreen Solutions, LLC Page 3-3 EXHIBIT 3B RESPONDENTS WITH COST-OF-LIVING ADJUSTMENTS 3.1 MARKET DATA The results of the market study are displayed in Exhibits 3C-1 and 3C-2, representing the City’s positioning in the 50th percentile and 70th percentile, respectively. These exhibits include the benchmark job titles and the market average salaries for each position at the minimum, midpoint, and maximum points of the pay ranges. Also included within the exhibits are the percentage differentials of the City’s pay ranges at each respective point, relative to the market average pay. A positive percent differential is indicative of the City’s pay range exceeding that of the average of its market peers, while a negative differential indicates the City’s compensation for a given position lagged behind the peer average. The exhibits also include the average pay range for the market respondents for each position, as well as how many responses each benchmark received. While all benchmarks are surveyed by each peer, not every peer organization possesses an appropriate match to supply salary information for. Consequently, the benchmarks receive varying levels of response. For this study’s purpose, all positions that received less than five matches from market peers were not considered in establishing the City’s competitive position. The rationale behind these positions being excluded is that insufficient response can lead to unreliable averages that may skew the aggregated data, blurring the reality of the City’s actual position in the market. Fifty-eight of the 72 positions surveyed had a sufficient response for inclusion. Market Peers Cost of Living Index Ashland, MO 92.4 Blue Springs, MO 92.4 Boone County, MO 92.4 Cape Girardeau, MO 91.3 Clayton, MO 104.2 Columbia, MO 92.4 Florissant, MO 104.2 Fulton, MO 90.0 Independence, MO 92.4 Jefferson City, MO 94.6 Joplin, MO 87.6 MARC 92.4 O'Fallon, MO 95.7 St. Charles, MO 95.7 St. Joseph, MO 89.2 State of MO 94.6 University City, MO 104.2 Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 3-4 EXHIBIT 3C-1 MARKET SURVEY RESULTS – 50TH PERCENTILE  Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 3-5 EXHIBIT 3C-1 MARKET SURVEY RESULTS – 50TH PERCENTILE (CONTINUED)  Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 3-6 EXHIBIT 3C-2 MARKET SURVEY RESULTS - 70TH PERCENTILE Average % Diff Average % Diff Average % Diff 1 Accountant $52,612.70 -12.8% $61,829.84 -6.7% $72,828.42 -4.8% 51.4% 13.0 2 Accounting Technician $37,630.98 -8.6% $48,464.19 -11.6% $56,544.98 -8.8% 48.4% 11.0 3 Administrative Assistant $36,020.97 5.5% $43,830.14 8.2% $51,352.45 10.6% 46.1% 16.0 4 Airport Manager $63,276.40 -2.2% $78,927.10 -2.0% $97,259.36 -4.7% 53.6% 5.0 5 Animal Control Manager $55,180.11 -3.0% $69,403.89 -3.6% $83,627.67 -4.0% 58.5% 5.0 6 Animal Control Officer $32,487.80 6.1% $41,668.25 3.5% $49,240.46 5.1% 56.0% 7.0 7 Assistant Fire Chief $88,341.92 -16.5% $108,240.25 -14.5% $125,505.10 -11.1% 43.2% 9.0 8 Building Inspector I $48,086.90 -13.6% $58,518.14 -10.9% $68,059.12 -7.8% 41.6% 14.0 9 Building Official Mgr $68,605.27 -19.8% $81,723.51 -15.0% $93,895.10 -10.7% 42.1% 11.0 10 Building Service Worker $38,233.00 -24.7% $48,995.50 -27.1% $57,249.15 -24.5% 51.5% 8.0 11 Bus Driver $32,043.10 2.6% $38,665.70 6.1% $45,288.31 8.6% 38.7% 2.0 12 City Administrator $146,585.80 -19.5% $183,140.42 -19.4% $230,253.39 -24.0% 51.5% 10.0 13 City Clerk $69,425.82 -30.6% $86,787.40 -30.6% $104,148.97 -30.6% 47.1% 11.0 14 City Counselor $109,709.31 -19.1% $148,140.66 -26.7% $182,429.49 -29.2% 53.7% 5.0 15 City Engineer $75,963.87 -1.4% $99,700.34 -6.3% $122,879.15 -9.0% 49.6% 12.0 16 Civil Engineer II $59,979.97 3.1% $75,069.63 3.0% $90,159.29 2.9% 45.4% 7.0 17 Collection System Mgr $64,994.17 -4.9% $83,451.60 -7.6% $104,789.31 -12.1% 54.1% 5.0 18 Communications Oper I $48,001.09 -27.9% $59,773.47 -27.5% $71,545.85 -27.2% 49.7% 5.0 19 Communications Supv $54,706.97 -11.8% $66,153.43 -8.5% $77,599.88 -6.3% 48.0% 5.0 20 Construction Inspector $45,237.49 2.3% $58,671.25 -1.4% $68,039.13 2.0% 47.7% 11.0 21 Customer Service Rep. $35,975.09 -9.0% $44,740.97 -8.5% $53,506.85 -8.1% 43.1% 7.0 22 Deputy Court Clerk I $37,624.10 -8.6% $44,591.53 -3.2% $52,080.41 -0.5% 40.1% 7.0 23 Dir of Finance & ITS $114,414.79 -23.2% $147,495.36 -26.3% $174,160.09 -24.7% 50.0% 10.0 24 Director of Human Res $87,852.02 3.1% $111,052.60 2.0% $131,078.49 3.6% 51.5% 11.0 25 Director of P&PS $96,566.82 -6.4% $120,374.53 -6.1% $145,017.63 -6.5% 51.6% 10.0 26 Director of Parks & Rec $97,446.10 -7.3% $120,629.44 -6.3% $142,940.81 -5.1% 46.1% 12.0 27 Director of Public Works $98,681.11 -8.5% $126,975.40 -11.4% $165,216.80 -19.5% 61.4% 14.0 28 Environmental Health Spe $52,706.25 -13.0% $65,053.15 -11.7% $73,001.08 -5.0% 42.2% 4.0 29 Equip Operator Spec I $35,946.36 5.7% $45,376.05 4.8% $54,080.20 5.4% 53.3% 6.0 30 Evidence Technician $34,986.03 13.3% $42,866.91 15.3% $50,948.01 16.3% 43.3% 5.0 31 Fire Captain $62,700.50 -20.5% $71,502.06 -11.4% $93,655.50 -20.1% 44.0% 8.0 32 Fire Chief $102,155.56 -12.0% $128,196.63 -12.4% $149,072.26 -9.3% 46.6% 10.0 33 Fire Driver Engineer $45,724.96 1.2% $60,042.11 -3.7% $72,556.81 -4.4% 48.6% 7.0 34 Fire Fighter $46,589.10 -10.4% $56,687.46 -7.7% $67,802.40 -7.4% 42.5% 8.0 35 Firefighter Trainee $39,446.49 1.3% $48,346.15 3.3% $55,493.31 7.7% 29.2% 5.0 36 GIS Manager/Temp ITS Mgr $65,594.45 -5.8% $82,287.66 -6.2% $98,980.87 -6.4% 47.8% 8.0 37 GIS Specialist $47,416.75 7.3% $61,799.42 3.2% $75,758.70 1.0% 55.0% 11.0 38 Golf Course Superintend $53,514.71 -14.5% $68,531.00 -16.9% $80,357.45 -14.6% 48.9% 5.0 39 HR Specialist $49,651.44 -7.0% $62,891.29 -8.4% $75,795.45 -8.8% 46.7% 13.0 40 IT Support Tech I $47,852.19 -32.3% $58,238.82 -29.7% $67,106.46 -25.7% 42.6% 8.0 41 Lab Analyst $41,945.85 4.9% $52,785.56 4.3% $63,625.27 3.8% 49.6% 2.0 42 Mechanic $40,733.93 12.7% $52,536.48 9.6% $61,056.91 12.8% 49.7% 8.0 43 Mechanic Supervisor $45,298.45 7.0% $57,350.16 5.7% $66,722.24 8.8% 50.8% 5.0 44 Municipal Court Admin $55,679.88 -18.4% $69,594.52 -18.4% $83,509.17 -18.4% 46.3% 11.0 45 Neighborhood Serv Spec I $38,377.93 -0.8% $48,483.29 -1.9% $59,441.36 -4.0% 46.5% 4.0 46 Neighborhood Serv Superv $50,428.80 1.2% $63,660.38 0.2% $78,715.57 -2.8% 50.7% 3.0 47 Paralegal $41,545.31 1.0% $51,173.81 2.5% $61,211.68 2.8% 45.3% 4.0 48 Parking Division Supv $43,509.61 11.0% $55,178.43 9.6% $66,847.26 8.6% 43.6% 5.0 49 Parking Enforcement Offc $37,396.25 -17.7% $44,935.02 -13.8% $52,473.80 -11.0% 43.0% 4.0 50 Parks Maintenance Worker $34,878.27 -5.9% $43,715.44 -6.1% $51,021.55 -3.4% 47.4% 11.0 # Resp.ID Classification Survey Minimum Survey Midpoint Survey Maximum Survey Avg Range Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 3-7 EXHIBIT 3C-2 MARKET SURVEY RESULTS - 70TH PERCENTILE (CONTINUED)  Average % Diff Average % Diff Average % Diff 51 Parks Manager $61,954.85 -0.1% $75,230.74 2.8% $88,804.38 4.4% 45.7% 10.0 52 Parts Technician $30,915.14 11.1% $39,638.73 8.5% $48,362.31 6.9% 42.3% 4.0 53 Plan Reviewer $54,767.62 -2.2% $64,163.83 4.3% $76,449.14 5.0% 42.2% 10.0 54 Planner I $48,918.72 -5.5% $60,585.52 -4.6% $73,337.48 -5.5% 45.0% 12.0 55 Planner Manager $70,227.10 -22.1% $88,166.42 -22.5% $106,105.75 -22.8% 42.0% 7.0 56 Police Chief $110,775.45 -20.0% $132,332.87 -15.5% $148,967.61 -9.2% 39.6% 12.0 57 Police Information Mgr $41,367.46 11.2% $54,805.49 5.4% $67,767.46 2.4% 64.2% 3.0 58 Prop/Housing Inspector I $42,930.57 -2.2% $54,473.80 -3.7% $68,079.11 -7.8% 48.9% 7.0 59 Pumping System Mechanic $38,428.44 18.5% $45,068.86 24.8% $51,709.28 29.2% 39.9% 2.0 60 Recreation Program Spec $39,907.93 -4.7% $50,154.85 -5.2% $60,401.76 -5.6% 48.5% 10.0 61 Sr. Utility Maint Wkr $35,169.86 -1.8% $42,707.22 1.1% $49,257.75 5.0% 37.9% 4.0 62 Street Maint Crew Leader $45,243.44 -7.5% $55,339.12 -5.3% $63,137.12 -0.3% 44.0% 7.0 63 Street Maint Worker $34,833.31 -5.7% $43,845.02 -6.4% $51,016.55 -3.4% 46.8% 8.0 64 Street Supervisor $57,810.63 -17.3%$72,006.10 -17.0% $88,328.00 -19.2% 43.2% 9.0 65 Systems Analyst $54,907.89 -7.3% $69,919.61 -9.2% $84,697.52 -10.1% 50.0% 7.0 66 Transit Division Manager $121,581.41 -65.1% $158,500.47 -68.8% $195,419.53 -71.2% 61.4% 2.0 67 Utilities Electrician $45,558.48 1.6% $59,494.51 -2.8% $73,430.54 -5.6% 64.2% 4.0 68 Utility Crew Supervisor $52,334.46 -7.4% $61,431.18 -1.1% $77,728.61 -6.4% 47.2% 6.0 69 Veterinarian Assistant $32,378.93 1.6% $40,476.22 1.6% $48,573.51 1.6% 50.0% 1.0 70 Wastewater Supervisor $57,036.05 -16.0% $69,021.42 -12.8% $81,592.10 -11.3% 41.4% 8.0 71 WWTP Manager $60,998.00 1.4% $74,899.81 3.2% $88,801.63 4.4% 53.3% 8.0 72 WWTP Operator II $36,021.49 15.3% $49,305.77 6.2% $57,253.76 9.5% 49.3% 9.0 Overall Average -7.7% -7.3% -6.5% 47.7% 7.6 Outliers Removed*-7.4% -7.3% -6.7% # Resp.ID Classification Survey Minimum Survey Midpoint Survey Maximum Survey Avg Range Chapter 3 – Market Summary Compensation Study for the City of Jefferson, MO   Evergreen Solutions, LLC Page 3-8 Private Sector The private sector is almost always going to show significantly more variation in terms of pay in a given market. Top employers in the private sector have the ability to hire – and fire – employees much more rapidly than their public-sector comparators, so there is less risk in hiring employees at elevated salaries. If an employee is not “profitable” to a private sector firm, they have the ability to lay that employee off and recoup salary savings immediately, while the public sector will be much slower to result to layoffs. While the cities can typically compete with the lowest paying private companies in the market, higher paying private-sector peers quickly outpace the rates that they are able to pay for talent. 3.2 SALARY SURVEY CONCLUSION The standing of individual classifications pay range relative to the market should not be considered a definitive assessment of actual employee salaries being similarly above or below the market; however, such differentials can, in part, explain symptomatic issues with recruitment and retention of employees. The main summary points of the market study are as follows:  The City is approximately 0.2 percent below the market minimum in the 50th percentile and 7.4 percent below the market minimum in the 70th percentile.  The City is 0.7 above the market midpoint in the 50th percentile and 7.3 percent below the market midpoint in the 70th percentile.  The City is approximately 1.3 percent above the market maximum in the 50th percentile and 6.7 percent below the market maximum in the 70th percentile.  The City’s pay range spread is 50 percent, while its peers’ pay range spread is only 47 percent. That means that the City’s salary scale is wider than its peers. As a result, even though the City is below the average compared to the market at the minimum, because it has a wider spread it catches up to its peers at the higher end of the spectrum and slightly surpasses the market at the maximum, when being compared to the 50th percentile. The results of the market summary chapter are pivotal in the formulation of recommendations by Evergreen Solutions. By establishing the City’s market position relative to its peers, Evergreen is better able to propose recommendations that enable the City to occupy its desired competitive position. Evergreen Solutions, LLC Page 4-1 After reviewing the information provided in the preceding sections of this report, Evergreen developed recommendations to improve the City’s current compensation system. The recommendations and findings that led to each are discussed in detail in this section. The recommendations are organized into two sections: compensation and administration of the system. 4.1 COMPENSATION RECOMMENDATIONS The compensation analysis consisted of two parts: an external market assessment and an internal equity assessment. During the external market assessment, the City’s compensation for selected benchmark classifications was compared to average compensation offered in the market the City competes for employees in. The external assessment consisted of comparing the City against its peer organizations within its market, and revealed that the City is currently slightly behind the market at the minimum of the pay range, and slightly ahead of the market at the maximum of the pay range. During the internal equity assessment, consideration of the relationships between and the type of work being performed by the City’s employees in their classifications was reviewed and analyzed. FINDING The City currently maintains an organized and defined overall pay plan. However, Evergreen recommended additional pay grades to be created on the new pay plan. RECOMMENDATION 1: Adjust the pay plan to reflect the 50th or 70th percentile of the market. For the City to maintain alignment with the market, it will be necessary to shift ranges to adjust for the annual market movement found in the region. The City will find that if no adjustment is made to its ranges, it will quickly lose ground in the labor market. Two separate pay plans were created to reflect the market's 50th and 70th percentile. The City can approximate what market position it wants to be. If the City chooses to go with the 70th percentile, it must maintain strong adjustments each year to ensure it does not fall behind market. EVERGREEN SOLUTIONS, LLC Chapter 4 - Recommendations Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-2 EXHIBIT 4-1 50TH PERCENTILE - PROPOSED PAY PLAN Grade Minimum Midpoint Maximum Range Spread Midpoint Progression 101 31,200.00$     39,000.00$     46,800.00$     50.0% ‐ 102 32,760.00$     40,950.00$     49,140.00$     50.0% 5.0% 103 34,398.00$     42,997.50$     51,597.00$     50.0% 5.0% 104 36,117.90$     45,147.38$     54,176.85$     50.0% 5.0% 105 37,923.80$     47,404.74$     56,885.69$     50.0% 5.0% 106 39,819.98$     49,774.98$     59,729.98$     50.0% 5.0% 107 41,810.98$     52,263.73$     62,716.48$     50.0% 5.0% 108 43,901.53$     54,876.92$     65,852.30$     50.0% 5.0% 109 46,096.61$     57,620.76$     69,144.91$     50.0% 5.0% 110 48,401.44$     60,501.80$     72,602.16$     50.0% 5.0% 111 50,821.51$     63,526.89$     76,232.27$     50.0% 5.0% 112 53,362.59$     66,703.23$     80,043.88$     50.0% 5.0% 113 56,030.72$     70,038.40$     84,046.08$     50.0% 5.0% 114 58,832.25$     73,540.32$     88,248.38$     50.0% 5.0% 115 64,715.48$     80,894.35$     97,073.22$     50.0% 10.0% 116 71,187.03$     88,983.78$     106,780.54$  50.0% 10.0% 117 78,305.73$     97,882.16$     117,458.59$  50.0% 10.0% 118 86,136.30$     107,670.38$  129,204.45$  50.0% 10.0% 119 94,749.93$     118,437.42$  142,124.90$  50.0% 10.0% 120 104,224.93$  130,281.16$  156,337.39$  50.0% 10.0% 121 114,647.42$  143,309.27$  171,971.13$  50.0% 10.0% 122 126,112.16$  157,640.20$  189,168.24$  50.0% 10.0% 123 138,723.38$  173,404.22$  208,085.06$  50.0% 10.0% 124 152,595.71$  190,744.64$  228,893.57$  50.0% 10.0% 125 167,855.28$  209,819.11$  251,782.93$  50.0% 10.0% F1 41,975.85$     52,469.80$     62,963.75$     50.0% ‐ F2 44,074.64$     55,093.29$     66,111.94$     50.0% 5.0% F3 48,592.28$     60,740.34$     72,888.40$     50.0% 10.2% F4 53,572.98$     66,966.23$     80,359.48$     50.0% 10.3% F5 64,970.64$     81,213.30$     97,455.96$     50.0% 21.3% F6 78,614.47$     98,268.08$     117,921.69$  50.0% 21.0% F7 95,123.50$     118,904.38$  142,685.26$  50.0% 21.0% Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-3 EXHIBIT 4-2 70TH PERCENTILE - PROPOSED PAY PLAN Grade Minimum Midpoint Maximum Range Spread Midpoint Progression 101 33,072.00$     41,340.00$     49,608.00$     50.0% ‐ 102 34,725.60$     43,407.00$     52,088.40$     50.0% 5.0% 103 36,461.88$     45,577.35$     54,692.82$     50.0% 5.0% 104 38,284.97$     47,856.22$     57,427.46$     50.0% 5.0% 105 40,199.22$     50,249.03$     60,298.83$     50.0% 5.0% 106 42,209.18$     52,761.48$     63,313.78$     50.0% 5.0% 107 44,319.64$     55,399.55$     66,479.46$     50.0% 5.0% 108 46,535.63$     58,169.53$     69,803.44$     50.0% 5.0% 109 48,862.41$     61,078.01$     73,293.61$     50.0% 5.0% 110 51,305.53$     64,131.91$     76,958.29$     50.0% 5.0% 111 53,870.80$     67,338.50$     80,806.20$     50.0% 5.0% 112 56,564.34$     70,705.43$     84,846.51$     50.0% 5.0% 113 59,392.56$     74,240.70$     89,088.84$     50.0% 5.0% 114 62,362.19$     77,952.74$     93,543.28$     50.0% 5.0% 115 68,598.41$     85,748.01$     102,897.61$  50.0% 10.0% 116 75,458.25$     94,322.81$     113,187.37$  50.0% 10.0% 117 83,004.07$     103,755.09$  124,506.11$  50.0% 10.0% 118 91,304.48$     114,130.60$  136,956.72$  50.0% 10.0% 119 100,434.93$  125,543.66$  150,652.39$  50.0% 10.0% 120 110,478.42$  138,098.03$  165,717.63$  50.0% 10.0% 121 121,526.26$  151,907.83$  182,289.39$  50.0% 10.0% 122 133,678.89$  167,098.61$  200,518.33$  50.0% 10.0% 123 147,046.78$  183,808.47$  220,570.17$  50.0% 10.0% 124 161,751.46$  202,189.32$  242,627.18$  50.0% 10.0% 125 177,926.60$  222,408.25$  266,889.90$  50.0% 10.0% F1 43,974.70$     54,968.36$     65,962.03$     50.0% ‐ F2 46,173.44$     57,716.78$     69,260.13$     50.0% 5.0% F3 50,906.20$     63,632.73$     76,359.27$     50.0% 10.2% F4 56,124.08$     70,155.10$     84,186.12$     50.0% 10.3% F5 68,064.48$     85,080.60$     102,096.72$  50.0% 21.3% F6 82,358.01$     102,947.51$  123,537.01$  50.0% 21.0% F7 99,653.19$     124,566.49$  149,479.79$  50.0% 21.0% Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-4 Implementation of the new compensation structure requires two steps. First, all positions were assigned to an appropriate pay grade within the plan. As the City was in a appropriate market position overall, major changes were not needed. However, some positions were found to be further behind the market than others. Those positions were reassigned to an appropriate grade in the updated pay plan, based on the market results and internal equity in the City. Assigning pay grades to classifications requires a balance of internal equity and desired market position, and recruitment and retention concerns also played a role in the process. Thus, the market results discussed in Chapter 3 were not the sole criteria for the proposed pay ranges. RECOMMENDATION 2: Evergreen recommends the City adopt a methodology to transition employee salaries into the proposed pay plan that aligns with its established compensation philosophy and meets the available financial resources of the organization. The second step of implementing the proposed structure is then to transition employee salaries into their new recommended pay ranges. The City has chosen to move forward with the Hybrid Parity option. Hybrid Parity This option consists of placing employees into their proposed pay ranges based on how long employees have been with the City. The parity effectively divides the pay range into 30 equal segments, where each segment represents a year of class time. Additionally, employees are given partial credit for anytime they have spent at the City outside of their current classification at half credit. For example, an employee who has been in their classification for 5 years, but had 25 years with the City over all, would be placed at the midpoint of the range, due to their receiving 5 years of class time at straight credit, and the remaining 20 years of experience at half credit, for a total of 15 years of credit. If an employee’s current salary is higher than their hybrid parity projected salary, the employee would maintain his or her current salary, as no salaries are decreased as part of this adjustment. This methodology seeks to re-align employee salaries based on years in classification, while also giving credit for additional experience, and can space out compressed employee salaries along the range based on this factor. However, this methodology does not account for experience employees may have outside of the City. If the City goes with the pay plan at the market's 50th percentile, the estimated total cost for this adjustment would be $603,306.75 and would affect 150 General employees. For employees within the Fire Department, this option's total cost would be $391,164.42 and affect 74 employees. If the City goes with the pay plan at the market's 70th percentile, the estimated total cost for this adjustment would be $1,182,038.94 and would affect 206 General employees. For employees within the Fire Department, this option's total cost would be $592,792.12 and affect 74 employees. Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-5 FINDING At the request of the City, Evergreen conducted a review of job descriptions for the position of Administrative Assistant. The City shared updated job descriptions for this classification for various departments. Employees and Department Heads provided feedback on the descriptions, and Evergreen reviewed them to determine if there were any discrepancies in the duties or responsibilities of the position. RECOMMENDATION 3: Adjust job titles of Administrative Assistants to better reflect the work performed. Upon review of the job descriptions, Evergreen determined some employees are working at a higher level than others. Evergreen recommends to update titles of Administrative Assistants as appropriate based on the review. As a result of this review, Evergreen is recommending an upgrade to the classification of the Administrative Assistant positions in the Administration and Parks and Recreation departments. These two positions have taken on additional responsibilities and are asked to work at a higher level than the Administrative Assistants in other departments according to the updated job descriptions provided for review. These positions are recommended for a new title of Administrative Assistant, Senior. 4.2 COMPENSATION AND CLASSIFICATION SYSTEM ADMINISTRATION Any organization’s compensation and classification system will need periodic maintenance. The recommendations provided in this chapter were developed based on conditions at the time the study was conducted. Without proper upkeep of the system, the potential for recruitment and retention issues may increase as the compensation and classification system becomes dated and less competitive. RECOMMENDATION 4: Conduct small-scale salary surveys as needed to assess the market competitiveness of hard-to-fill classifications and/or classifications with retention issues and adjust pay grade assignments if necessary. While it is unlikely that the pay plan will need to be adjusted for several years, a small number of classifications’ pay grades may need to be reassigned more frequently. If one or more classifications are exhibiting high turnover or are having difficulty with recruitment, the City should collect salary range data from peer organizations to determine whether an adjustment is needed for the pay grade of the classification(s). RECOMMENDATION 5: Conduct a comprehensive classification and compensation study every three to five years. While small-scale salary surveys can improve the market position of specific classifications, it is recommended that a full classification and compensation study be conducted every three to five years to preserve both internal and external equity for the City. Changes to classification and compensation do occur, and while the increments of change may seem minor, they can compound over time. A failure to react to these changes quickly can place the City in a poor position for recruiting and retaining quality employees. Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-6 While the previous two recommendations intend to maintain the competitiveness over time of the classification and compensation structure, it is also necessary to establish procedures for determining equitable pay practices for individual employees. RECOMMENDATION 6: Revise policies and practices for moving employees’ salaries through the pay plan, including procedures for determining salaries of newly hired employees and employees who have been promoted, demoted, or transferred to a different classification. The method of moving salaries through the pay plan and setting new salaries for new hires, promotions, demotions, and transfers depends largely on an organization’s compensation philosophy. However, it is important for the City to have established guidelines for each of these situations, and that they are followed consistently for all employees. Common practices for progressing and establishing employee salaries are outlined below. Salary Progression As outlined above, Evergreen recommends City implement the new pay plan which would involve a one-time salary adjustment for employees to ensure they are placed properly in their salary range. While this major adjustment should be performed when the City has the financial resources to do so, the City should continue to adjust salaries annually when financially feasible. Based on the feedback from employees and City leadership, Evergreen recommends that the basis of salary adjustment in the future be done at three distinct levels.  Structural: Adjustment to the ranges should be done annually and with the aim of adjusting for the changes in cost of living. Evergreen recommends the City tie the annual compensation structure movement to the local change in the Consumer-Price- Index (CPI). This annual adjustment will ensure the City’s pay ranges do not rapidly fall out of line with that of its peers; however, when conducting the small-scale surveys referenced above, the City should also collect pay plan movement and anticipated movement from its peers to gauge if market movement is keeping pace with CPI movement.  Classification: As a result of the market surveys, the City may identify classifications or job families that are experiencing considerable market movement and as a result, reassignment of the pay grades should be considered when this occurs. Alternatively, if the City identifies classifications that have become hard to recruit and retain, pay grade reassignment should also be considered to ensure the City is competitive for both recruiting new talent and retaining existing employees.  Individual: To tie into the adjustment of the structure, Evergreen recommends the City adjust employee salaries annually for Cost-of-living adjustment (COLA). This adjustment would be done for all employees who receive a satisfactory performance evaluation, and the percentage adjustment would need to be 1.0-2.0 percent more than the movement of the compensation structure in any given years, to allow for employee progression into the range. Moreover, based on the feedback from employees and the City’s desire to recruit and retain a high-quality workforce, Evergreen recommends the City grant additional adjustment to employees who receive above average performance evaluations. The City should exercise a differentiated Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-7 percentage for high performers that met the financial constraints of the budget while still providing a meaningful incentive for high performance. New Hires A new employee’s starting salary largely depends on the amount of education and experience the employee possesses beyond the minimum requirements for the job. Typically, an employee holding only the minimum education and experience requirements for a classification is hired at or near the classification’s pay grade minimum. An upper limit to the percentage above minimum that can be offered to a new employee with only the minimum requirements should be established, where approval is needed to offer a starting salary that is a higher percentage above minimum. Another threshold should be established as the maximum starting salary possible without approval for new employees with considerable experience and/or education above the requirements for the position. It is common for the midpoint to be used as the maximum starting salary for most classifications. Once the City has performed the initial implementation adjustment for current employee salaries, new employee starting salaries should take into consideration internal equity, meaning that new hires should be offered comparable salaries to existing employees in the classification with similar levels of education and experience. RECOMMENDATION 7: Evergreen recommends the City adopt a hiring grid that aligns with its selected implementation methodology. A hiring grid should be adopted that provides guidance where new employee salaries should be set. The adoption of a new hiring grid should be done after implementation to ensure alignment of salary placement between current employees and new hires, and to prevent new compression issues from arising both within classifications and departments, as well as throughout the City as a whole. A policy that determines the maximum hiring rate available to employees is important to ensure consistency and maintain internal equity. Evergreen has created three different approaches for crediting employees for any additional experience they have above and beyond the minimum requirements. This additional credit applied to employees would only apply to any experience above and beyond the minimum qualifications of the position into which an employee was being hired. For example, in the tables below an employee with five years of experience would be credited for two years of additional experience if the job he/she was applying for required three years of experience in the minimum qualifications. Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-8 EXHIBIT 4-3 HIRING RATE ALTERNATIVE 1 EXHIBIT 4-4 HIRING RATE ALTERNATIVE 2 Additional  Years of  Experience Percentile  Upper  Boundary 1 3rd Percentile 2 6th Percentile 3 10th Percentile 4 13th Percentile 5 16th Percentile 6 20th Percentile 7 23th Percentile 8 26th Percentile 9 30th Percentile 10 33rd Percentile 11 36th Percentile 12 40th Percentile 13 43rd Percentile 14 46th Percentile 15 50th Percentile Additional  Years of  Experience Hiring Zone Zone  Percentile 1‐3 1 1% ‐ 10% 3‐6 2 11% ‐ 20% 6‐9 3 21% ‐ 30% 9‐12 4 31% ‐ 40% 12‐15 5 41% ‐ 50% Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-9 EXHIBIT 4-5 HIRING RATE ALTERNATIVE 3 The three different options presented give the City three different choices on how flexible or structured they would like the hiring process to be. The first option provides relatively narrow hiring bands for crediting previous experience – only five percent of flexibility is available per year of experience. The second option provides more flexibility by grouping experience together into zones. While an employee in option 1 with seven years of experience would be limited to a maximum salary of the 30th percentile of his/her grade, that would increase to the 40th percentile in option 2. Option 3 takes some of the aspects of both options and blends them together – hiring zones with minimum salaries like option 2, while having a different range of outcomes for each additional year of experience like option 1. The City’s Human Resources and City Management teams should decide which alternative they believe best meet the City’s needs going forward before selecting an alternative to implement. Once implemented, the approach should guide the City’s hiring process so that consistency can be maintained over time. Promotions/Demotions When an employee is promoted to a new classification, it is important to have guidelines for calculating the employee’s new salary that rewards the employee for his or her new responsibilities, moves the salary into the new pay grade, and ensures internal equity in the new classification. It is common for organizations to establish a minimum percentage salary increase that depends on the increase in pay grade because of the promotion. Regardless of Additional  Years of  Experience Hiring  Percentile 10% ‐ 10% 20% ‐ 13% 30% ‐ 16% 40% ‐ 19% 50% ‐ 21% 64% ‐ 24% 77% ‐ 27% 8 10% ‐ 30% 9 13% ‐ 33% 10 16% ‐ 36% 11 19% ‐ 39% 12 21% ‐ 41% 13 24% ‐ 44% 14 27% ‐ 47% 15 30% ‐ 50% Chapter 4 - Recommendations Compensation Study for the City of Jefferson, MO Evergreen Solutions, LLC Page 4-10 the minimum percent increase, the employee’s new salary should be within the new pay grade’s range, and internal equity of salaries within the classification should be preserved. Transfers An employee transfer occurs when an employee is reassigned to a classification at the same pay grade as his or her current classification or when an employee’s classification stays the same, but his or her department changes. In either of these cases, it is likely that no adjustment is necessary to the employee’s salary. The only situation in which a salary adjustment would be needed for a transferred employee would be if his or her current salary is not aligned with the salaries of employees in the new classification or department. If that occurs, it may be necessary to adjust the salary of the employee or the incumbents of the classification to ensure salary equity within the new classification. RECOMMENDATION 8: Evergreen recommends the City update its policy regarding promotions/demotions and transfers to align with its new compensation structure. Evergreen recommends the City Implement a minimum increase of five percent per grade of base salary for employees receiving promotion. However, the employee’s salary should always be increased to at least the minimum of the new salary range. In the case of demotions, Evergreen recommends a minimum salary decrease of five percent per grade, except in cases where this percent decrease would reduce the employee’s salary below the new range minimum. If the employee’s salary exceeds the new range maximum after the pay decrease, the employee should be capped from receiving any salary adjustments until the pay moves upward to allow for increases. 4.3 SUMMARY The City should be commended for its desire and commitment to provide competitive and fair compensation for its employees. The recommendations in this report establish a new competitive pay plan, externally and internally equitable pay grade assignments, and system administration practices that will provide the City with a responsive compensation and classification system for years to come. While the upkeep of this recommended system will require concrete effort, the City will find that having a competitive compensation and classification system that encourages strong recruitment and employee retention is worth this commitment. APPENDIX POSITION GRADE ASSIGNMENTS   Evergreen Solutions, LLC Page A-1 APPENDIX POSITION GRADE ASSIGNMENTS   Classification Recommended Title Proposed  Grade  Proposed   Minimum   Proposed   Midpoint   Proposed   Maximum  Accountant  Accountant  110  $48,401.44   $60,501.80   $72,602.16   Senior Accountant  Accountant, Senior  112  $53,362.59   $66,703.23   $80,043.88   Sr. Accounting Tech Supv  Accounting Tech Supv  110  $48,401.44   $60,501.80   $72,602.16   Senior Accounting Tech  Accounting Tech, Senior  106  $39,819.98  $49,774.98   $59,729.98   Accounting Technician  Accounting Technician  105  $37,923.80   $47,404.74   $56,885.69   Administrative Assistant  Administrative Assistant  106  $39,819.98   $49,774.98   $59,729.98   Administrative Supvr  Administrative Assistant, Senior  108  $43,901.53   $54,876.92   $65,852.30   Administrative Tech  Administrative Tech  104  $36,117.90   $45,147.38   $54,176.85   Airport Manager  Airport Manager  115  $64,715.48   $80,894.35   $97,073.22   Senior Airport Maint Wkr  Airport Senior Maint Wkr  104  $36,117.90   $45,147.38   $54,176.85   Animal Control Manager  Animal Control Manager  113  $56,030.72   $70,038.40   $84,046.08   Animal Control Officer  Animal Control Officer  104  $36,117.90   $45,147.38   $54,176.85   Sr. Animal Control Offcr  Animal Control Senior Offcr  106  $39,819.98   $49,774.98   $59,729.98   Assistant Fire Chief  Assistant Fire Chief  F6  $78,614.47   $98,268.08   $117,921.69   Assoc City Attorney  Assoc City Attorney  115  $64,715.48   $80,894.35   $97,073.22   Asst Parking Supervisor  Asst Parking Supervisor  106  $39,819.98   $49,774.98   $59,729.98   Building Inspector I  Building Inspector I  109  $46,096.61   $57,620.76   $69,144.91   Building Inspector II  Building Inspector II  111  $50,821.51   $63,526.89   $76,232.27   Building Official Mgr  Building Official Mgr  115  $64,715.48   $80,894.35   $97,073.22   Building Service Worker  Building Service Worker  101  $31,200.00   $39,000.00   $46,800.00   Bus Driver  Bus Driver  104  $36,117.90   $45,147.38   $54,176.85   Bus Driver Comm Operator  Bus Driver Comm Operator  105  $37,923.80   $47,404.74   $56,885.69   Bus Driver/Trainer  Bus Driver/Trainer  104  $36,117.90   $45,147.38   $54,176.85   Central Garage Manager  Central Garage Manager  113  $56,030.72   $70,038.40   $84,046.08   Chief Accountant  Chief Accountant  115  $64,715.48   $80,894.35   $97,073.22   City Administrator  City Administrator  122  $126,112.16   $157,640.20   $189,168.24   City Clerk  City Clerk  112  $53,362.59   $66,703.23   $80,043.88   City Counselor  City Counselor  119  $94,749.93   $118,437.42   $142,124.90   City Engineer  City Engineer  117  $78,305.73   $97,882.16   $117,458.59   Civil Engineer I  Civil Engineer I  113  $56,030.72   $70,038.40   $84,046.08   Civil Engineer II  Civil Engineer II  115  $64,715.48   $80,894.35   $97,073.22   Collections System Manager  Collections System Manager  115  $64,715.48   $80,894.35   $97,073.22   Communications Oper I  Communications Oper I  106  $39,819.98   $49,774.98   $59,729.98   Communications Oper II  Communications Oper II  107  $41,810.98   $52,263.73   $62,716.48   Communications Supv  Communications Supv  112  $53,362.59   $66,703.23   $80,043.88   Construction Inspector  Construction Inspector  110  $48,401.44   $60,501.80   $72,602.16   Controls/Instrument Tech  Controls/Instrument Tech  109  $46,096.61   $57,620.76   $69,144.91   Cultural Arts Specialist  Cultural Arts Specialist  106  $39,819.98   $49,774.98   $59,729.98   Customer Service Rep  Customer Service Rep  103  $34,398.00   $42,997.50   $51,597.00   Deputy Court Clerk I  Deputy Court Clerk  105  $37,923.80   $47,404.74   $56,885.69   ‐  Deputy Court Clerk, Senior  106  $39,819.98   $49,774.98   $59,729.98   Director of Finance & IT  Director of Finance & IT  119  $94,749.93   $118,437.42   $142,124.90   Director of Human Res  Director of Human Res  119  $94,749.93   $118,437.42   $142,124.90   Director of P&PS  Director of P&PS  119  $94,749.93   $118,437.42  $142,124.90   Director of Parks & Rec  Director of Parks & Rec  119  $94,749.93   $118,437.42   $142,124.90   Director of Public Works  Director of Public Works  119  $94,749.93   $118,437.42   $142,124.90   Div Chief of Prevention  Div Chief of Prevention  F5  $64,970.64  $81,213.30   $97,455.96   Div Chief of Training  Div Chief of Training  F5  $64,970.64   $81,213.30   $97,455.96   Engineering Designer  Engineering Designer  110  $48,401.44   $60,501.80   $72,602.16   Engineering Insp. Supv.  Engineering Insp. Supv.  112  $53,362.59   $66,703.23   $80,043.88   Engineering Survey Tech  Engineering Survey Tech  108  $43,901.53   $54,876.92   $65,852.30   Environ Health Svcs Mgr  Environ Health Svcs Mgr  113  $56,030.72   $70,038.40   $84,046.08   Appendix: Position Grade Assignments Compensation Study for the City of Jefferson, MO    Evergreen Solutions, LLC Page A-2 APPENDIX (CONTINUED) POSITION GRADE ASSIGNMENTS   Classification Recommended Title Proposed  Grade  Proposed   Minimum   Proposed   Midpoint   Proposed   Maximum  ‐  Environmental Health Spe I  109  $46,096.61   $57,620.76   $69,144.91   Environmental Health Spe  Environmental Health Spe II  111  $50,821.51   $63,526.89   $76,232.27   Equip Operator Spec I  Equip Operator Spec I  106  $39,819.98   $49,774.98   $59,729.98   Equip Operator Spec II  Equip Operator Spec II  107  $41,810.98   $52,263.73   $62,716.48   Evidence Technician  Evidence Technician  107  $41,810.98   $52,263.73   $62,716.48   Fire Captain  Fire Captain  F4  $53,572.98   $66,966.23   $80,359.48   Fire Chief  Fire Chief  119  $94,749.93   $118,437.42   $142,124.90   Fire Driver Engineer  Fire Driver Engineer  F3  $48,592.28   $60,740.34   $72,888.40   Fire Fighter  Fire Fighter  F2  $44,074.64   $55,093.29   $66,111.94   Firefighter Trainee  Firefighter Trainee  F1  $41,975.85   $52,469.80   $62,963.75   GIS Manager  GIS Manager  115  $64,715.48   $80,894.35   $97,073.22   GIS Specialist  GIS Specialist  112  $53,362.59   $66,703.23   $80,043.88   Golf Course Superintend  Golf Course Superintend  110  $48,401.44   $60,501.80   $72,602.16   HR Specialist  HR Specialist  110  $48,401.44   $60,501.80   $72,602.16   ‐  HR Specialist, Senior  112  $53,362.59   $66,703.23   $80,043.88   IT Support Specialist  IT Support Specialist  110  $48,401.44   $60,501.80   $72,602.16   IT Support Tech I  IT Support Tech  106  $39,819.98   $49,774.98   $59,729.98   IT Support Tech II  IT Support Tech, Senior  108  $43,901.53   $54,876.92   $65,852.30   ITS Manager  ITS Manager  115  $64,715.48   $80,894.35   $97,073.22   Lab Analyst  Lab Analyst  109  $46,096.61   $57,620.76   $69,144.91   Lab Pretreatment Supv  Lab Pretreatment Supv  111  $50,821.51   $63,526.89   $76,232.27   Management Analyst  Management Analyst  109  $46,096.61   $57,620.76   $69,144.91   Sr. Management Analyst  Management Analyst, Senior  110  $48,401.44   $60,501.80   $72,602.16   Mechanic  Mechanic  110  $48,401.44   $60,501.80   $72,602.16   Mechanic Supervisor  Mechanic Supervisor  111  $50,821.51   $63,526.89   $76,232.27   Municipal Court Admin  Municipal Court Admin  111  $50,821.51   $63,526.89   $76,232.27   Neighborhood Serv Spec I  Neighborhood Serv Spec  106  $39,819.98   $49,774.98   $59,729.98   Neighborhood Serv Spc II  Neighborhood Serv Spec, Senior  108  $43,901.53   $54,876.92   $65,852.30   Neighborhood Serv Superv  Neighborhood Serv Superv  112  $53,362.59   $66,703.23   $80,043.88   Network Administrator  Network Administrator  112  $53,362.59   $66,703.23   $80,043.88   Operations Division Dir  Operations Division Dir  117  $78,305.73   $97,882.16   $117,458.59   P&R Assistant Director  P&R Assistant Director  115  $64,715.48   $80,894.35   $97,073.22   Paralegal  Paralegal  108  $43,901.53   $54,876.92   $65,852.30   ‐  Paralegal, Senior  109  $46,096.61   $57,620.76   $69,144.91   Park Resources Supv  Park Resources Supervisor  111  $50,821.51   $63,526.89   $76,232.27   Parking Division Supv  Parking Division Supv  111  $50,821.51   $63,526.89   $76,232.27   Parking Enforcement Offc  Parking Enforcement Officer  102  $32,760.00   $40,950.00   $49,140.00   Parking Maint Worker  Parking Maint Worker  102  $32,760.00   $40,950.00   $49,140.00   Sr. Parking Enforce Ofcr  Parking Senior Enforce Ofcr  103  $34,398.00   $42,997.50   $51,597.00   Sr. Parking Maint Worker  Parking Senior Maint Worker  104  $36,117.90   $45,147.38   $54,176.85   Parks Maint Crew Leader  Parks Maint Crew Leader  108  $43,901.53   $54,876.92   $65,852.30   Parks Maintenance Worker  Parks Maintenance Worker  103  $34,398.00   $42,997.50   $51,597.00   Parks Manager  Parks Manager  115  $64,715.48   $80,894.35   $97,073.22   Sr.Parks Maintenance Wkr  Parks Senior Maint Worker  104  $36,117.90   $45,147.38   $54,176.85   Parts Technician  Parts Technician  104  $36,117.90   $45,147.38   $54,176.85   Plan Reviewer  Plan Reviewer  113  $56,030.72   $70,038.40   $84,046.08   Planner I  Planner  111  $50,821.51   $63,526.89   $76,232.27   Planner II  Planner, Senior  112  $53,362.59   $66,703.23   $80,043.88   Planner Manager  Planner Manager  115  $64,715.48   $80,894.35   $97,073.22   Police Chief  Police Chief  119  $94,749.93   $118,437.42   $142,124.90   Police Information Clerk  Police Information Clerk  104  $36,117.90   $45,147.38   $54,176.85   ‐  Police Information Clerk, Senior  106  $39,819.98   $49,774.98  $59,729.98   Appendix: Position Grade Assignments Compensation Study for the City of Jefferson, MO    Evergreen Solutions, LLC Page A-3 APPENDIX (CONTINUED) POSITION GRADE ASSIGNMENTS   Classification Recommended Title Proposed  Grade  Proposed   Minimum   Proposed   Midpoint   Proposed   Maximum  Police Information Mgr  Police Information Mgr  110  $48,401.44   $60,501.80   $72,602.16   Police Maintenance Wkr  Police Maintenance Worker  103  $34,398.00   $42,997.50   $51,597.00   Community Relations Mgr  Program Manager  110  $48,401.44   $60,501.80   $72,602.16   Program Manager  Program Manager  110  $48,401.44   $60,501.80   $72,602.16   ‐  Program Manager, Senior  111  $50,821.51   $63,526.89   $76,232.27   Prop/Housing Inspector I  Property & Housing Inspector I  109  $46,096.61   $57,620.76   $69,144.91   Prop & Housing Insp II  Property & Housing Inspector II  111  $50,821.51   $63,526.89   $76,232.27   Property & Housing Supv  Property & Housing Supv  112  $53,362.59   $66,703.23   $80,043.88   Pumping System Mechanic  Pumping System Mechanic  110  $48,401.44   $60,501.80   $72,602.16   Purchasing Agent  Purchasing Agent  113  $56,030.72   $70,038.40   $84,046.08   Purchasing Technician  Purchasing Technician  105  $37,923.80   $47,404.74   $56,885.69   ‐  Purchasing Technician, Senior  106  $39,819.98   $49,774.98   $59,729.98   Rec Program Specialist  Recreation Program Specialist  106  $39,819.98   $49,774.98   $59,729.98   Registered Land Surveyor  Registered Land Surveyor  112  $53,362.59   $66,703.23   $80,043.88   Street Maint Crew Leader  Street Maint Crew Leader  108  $43,901.53   $54,876.92   $65,852.30   Street Maint Wkr Trainee  Street Maint Wkr Trainee  102  $32,760.00   $40,950.00   $49,140.00   Street Maint Worker  Street Maintenance Worker  103  $34,398.00   $42,997.50   $51,597.00   Street Manager  Street Manager  115  $64,715.48   $80,894.35   $97,073.22   Sr. Street Maint Worker  Street Senior Maint Worker  104  $36,117.90   $45,147.38   $54,176.85   Street Supervisor  Street Supervisor  112  $53,362.59   $66,703.23   $80,043.88   Systems Analyst  Systems Analyst  112  $53,362.59   $66,703.23   $80,043.88   ‐  Traffic Signal Tech I 109  $46,096.61   $57,620.76   $69,144.91   Traffic Signal Tech II  Traffic Signal Tech II  110  $48,401.44   $60,501.80   $72,602.16   Transit Division Manager  Transit Division Manager  115  $64,715.48   $80,894.35   $97,073.22   Transit Operations Asst  Transit Operations Asst  106  $39,819.98   $49,774.98   $59,729.98   Transit Operations Supvr  Transit Operations Supvr  111  $50,821.51   $63,526.89   $76,232.27   Utilities Electrician  Utilities Electrician  110  $48,401.44   $60,501.80   $72,602.16   Utility Crew Supervisor  Utility Crew Supervisor  111  $50,821.51   $63,526.89   $76,232.27   Utility Maint Crew Ldr  Utility Maint Crew Ldr  108  $43,901.53   $54,876.92   $65,852.30   Utility Maint Worker  Utility Maint Worker  103  $34,398.00   $42,997.50   $51,597.00   Sr. Utility Maint Wkr  Utility Senior Maint Worker  104  $36,117.90   $45,147.38   $54,176.85   Veterinarian  Veterinarian  115  $64,715.48   $80,894.35   $97,073.22   Veterinarian Assistant  Veterinarian Assistant  103  $34,398.00   $42,997.50   $51,597.00   Wastewater Division Dir  Wastewater Division Dir  117  $78,305.73   $97,882.16   $117,458.59   Wastewater Supervisor  Wastewater Supervisor  112  $53,362.59   $66,703.23   $80,043.88   WW Environmental Spec  WW Environmental Spec  109  $46,096.61   $57,620.76   $69,144.91   WW Maint Supervisor  WW Maint Supervisor  111  $50,821.51   $63,526.89   $76,232.27   WWTP Manager  WWTP Manager  115  $64,715.48   $80,894.35   $97,073.22   WWTP Operator I  WWTP Operator I  106  $39,819.98   $49,774.98   $59,729.98   WWTP Operator II  WWTP Operator II  108  $43,901.53   $54,876.92   $65,852.30     Bill 2022-109 Exhibit B SUPPLEMENTAL APPROPRIATION FISCAL YEAR 2022-2023 BUDGET Parks Fund: 21-210-495995 Transfer From (To) Surplus $14,694.89 21-210-501020 Salaries $14,694.89 Parking Fund: 62-100-495995 Transfer From (To) Surplus $4,562.44 62-620-501020 Salaries $4,562.44 Wastewater Fund: 64-100-495995 Transfer From (To) Surplus $38,473.73 64-650-501020 Salaries $38,473.73 Bill 2022-109 Exhibit C BUDGET ADJUSTMENTS FISCAL YEAR 2022-2023 BUDGET General Fund: • Reduce Transit Subsidy from General Fund to account for Transit fare increase: $30,000 • Reduce PPS-Code Enforcement budget to account for reduction in code enforcement activities on Buescher properties: $14,000 • Reduce PPS-Admin salaries to account for anticipated salary savings from new PPS Director salary: $5,000 • Reduce Mayor and Council budget to account for revised iPad policy: $2,000 • Reduce Non-Departmental Self Insurance Property and Casualty account: $25,000 • Reduce Non-Departmental Building and Grounds Maintenance: $25,000. • Reduce Finance tuition reimbursement to account for unused funds: $ 1,900 • Reduce funding in the Street Lights account: $21,038