2000 STATE OF FLORIDA CAREER SERVICE SALARY SURVEY SUBMITTED TO:

Transcription

1 2000 STATE OF FLORIDA CAREER SERVICE SALARY SURVEY Final Report to the Legislature SUBMITTED TO: DEPARTMENT OF MANAGEMENT SERVICES STATE OF FLORIDA HUMAN RESOURCE MANAGEMENT 4040 ESPLANADE WAY, SUITE 350 TALLAHASSEE, FLORIDA (850) SUBMITTED BY: MGT OF AMERICA, INC CENTRE POINTE BOULEVARD TALLAHASSEE, FLORIDA (850) December 4, 2000

2 TABLE OF CONTENTS PAGE EXECUTIVE SUMMARY...i 1.0 INTRODUCTION METHODOLOGY SALARY SURVEY RESULTS BENEFITS ANALYSIS RESULTS LINKING SALARY AND BENEFITS GEOGRAPHICAL ANALYSIS OF COMPENSATION IN THE FLORIDA LABOR MARKET OVERALL FINDINGS APPENDICES: Appendix A: Appendix B: Appendix C: Appendix D: Appendix E: Regions Organizations Surveyed Class and Functional Area Index Competitive Area Differentials Survey Instrument

3 EXECUTIVE SUMMARY

4 EXECUTIVE SUMMARY This executive summary of the 2000 Career Service Salary Survey presents the key findings and issues associated with this year's analysis of public sector compensation patterns in the. For the third consecutive year, MGT of America, Inc. (MGT), a national management consulting firm, was selected to assist the Florida Department of Management Services (DMS) in the preparation of this report. MGT conducted the survey in an independent manner; however, the production of this report was a team effort in conjunction with DMS staff. The study's primary purpose is to identify the compensation and benefits levels of a broad range of employers within the and compare these levels with the compensation packages provided by the. In addition, compensation levels in other states were also analyzed to place Florida within the national framework. An additional feature of this year's study is a detailed geographic analysis of the State s labor market. Employers throughout the State were surveyed in order to supply market averages that are representative of public and private sector entities in each geographic area of the State. Overall, the salary survey is part of an ongoing effort to provide the State with the foundation needed to create a dynamic classification and compensation structure. Chapter 2.0 describes the methodology employed in detail and parallels the approach used in the two previous years. Every attempt was made to maintain consistency with past studies to ensure comparability with previous studies. In 1999 DMS staff and the MGT project team decided through a review of current and historical pay practices that MGT would develop a survey document that included 88 benchmark classes, as well as an extensive number of benefits questions. Six hundred (600) MGT of America, Inc. Page i

5 Executive Summary surveys were sent to a mix of public and private employers. These employers included municipalities, counties, hospitals, community colleges, sheriff departments, school districts, private organizations, private correctional facilities, water management districts, universities, and all of the remaining 49 U.S. State governments. Of the total number of surveys distributed, two hundred twenty-three (223) usable responses were received for a total response rate of 37.2 percent. The distribution of surveys included the following regions within the State: Northwest, Northeast, Central, Southwest, and Southeast Florida. This distribution was designed to account for geographical differentials in the cost of living, the demand for labor, and the necessity of sampling the s regional competitors. The survey was constructed by developing concise class descriptors and by formatting questions to collect the matching title, the degree of similarity between the surveyed organization's class and the State's class, minimum and maximum salary, actual hiring rate, and the number of full-time equivalent positions. Likewise, analyses focused on comparing minimum and maximum salaries, actual hiring rates, and full-time equivalent position data by cross tabulating organizational and regional averages. Based on the results presented in Chapter 3.0, averages are lower than or equal to market hiring rates in 60 percent of the surveyed classes. Of these classes, the State pays 28 classes at a rate 15 percent below the survey average, and pays nine classes at a rate greater than 15 percent above the survey average. Exhibit 1 below lists those State classes furthest below market average; Exhibit 2 lists those State classes furthest above market average. Although the majority of positions below market average are spread fairly evenly across functional areas, those positions above market average are concentrated in law enforcement, health care, and human services. MGT of America, Inc. Page ii

6 Executive Summary EXHIBIT 1 STATE CLASSES FURTHEST BELOW MARKET AVERAGE Percentage Below Class Market Average Human Services Supervisor -90% Planner III -70% Purchasing Supervisor -65% Food Services Administrator -60% Juvenile Detention Officer Supervisor -48% Public Health Nutritionist/Dietician -44% Business Manager III -43% Internal Auditor II -41% Audit Director -38% Computer Operations Supervisor -38% Engineer Supervisor II -37% Source: 2000 Career Service Salary Survey EXHIBIT 2 STATE CLASSES FURTHEST ABOVE MARKET AVERAGE Percentage Above Class Market Average Special Agent 42% Law Enforcement Sergeant 31% Law Enforcement Captain 30% Law Enforcement Investigator II 26% Law Enforcement Lieutenant 26% Data Base Administrator 22% Senior Registered Nurse Supervisor 19% Registered Nurse Specialist 18% House Parent 17% Food Support Worker 14% Source: 2000 Career Service Salary Survey When considering the results by functional areas, 11 of 15 (73 percent) State hiring rates fall below the market average. Functional areas furthest below market average include Legal Support (-34 percent); Trades, Operational, and Maintenance Support (-25 percent); General Services (-23 percent); and Financial Administration (-22 percent). Functional areas above market average include Law Enforcement (29 percent), Management/Administrative Analysis and Research (9 percent), Health Care (3 percent), and Administrative and Office Support (2 percent). MGT of America, Inc. Page iii

7 Executive Summary When regional differences and competitive area differentials are considered, the southeastern region of the State has the highest average salary in 67 percent of the functional areas. When the is considered as an additional region, the State has the highest average salary in 7 percent of all functional areas. This study assumes that there is a correlation in the labor market between salary and benefits. This assumption, as explained in Chapter 5.0, states that a job that offers a salary at less than the market average would offer a benefits package that is comparably higher than the market average to offset the salary differential. Therefore, this report analyzes the survey data using a unique methodology that links compensation and benefits through aggregated analysis and regressed analysis of survey data. Based on the results provided in Chapter 4.0 and as discussed in Chapter 5.0, of the organizations participating in the study, the provides one of the most comprehensive benefits packages. Within the State, the ranks first in benefits as part of the total compensation package. In comparison to other states, Florida trails only North Carolina, Kansas, and Georgia. When examined by organizational type, the ranks behind school districts, water management districts, hospitals, and municipalities in the combined salary/benefits index. The analysis also reveals that the State still maintains a significant advantage in the labor market in the area of benefits and can continue to use this advantage when recruiting new employees. In Chapter 6.0, a detailed analysis of the regional labor market is presented. When considering public and private sector employees, State employees earn more than the county average in 52 of 67 (78 percent) counties. Confining the analysis to public sector employees, the State pays a higher average salary in only 31 of 67 (46 MGT of America, Inc. Page iv

8 Executive Summary percent) counties. When examining the data by hiring rate, the State has a higher hiring rate than 42 percent of responding counties. When the results of this year's study are compared with the previous two years, it becomes clear that the has improved its overall market position compared with 1999, and is in a better position than in 1998 when examined by functional area. As seen in Chapter 7.0, the overriding conclusion to be drawn from this year's data is that the is still a leader in the area of benefit provision and has regained most, if not all, of the ground it lost in the area of compensation vis-à-vis other organizations between 1998 and The State will need to continue to keep its overall market position in mind as it seeks to recruit and maintain a quality work force in the year ahead. MGT of America, Inc. Page v

9 1.0 INTRODUCTION

10 1.0 INTRODUCTION In a continuous effort to determine the competitiveness of the s current compensation plan, the Florida Department of Management Services (DMS) retained MGT of America (MGT) to assist in its annual salary survey of Career Service Classes. The goals of the survey include comparing initial compensation levels of 88 benchmark classes to major in-state competitors and out-of-state peers and to determine if the benefits packages of each organization are comparable. In order to address these goals, MGT utilized a sound research methodology for comparative labor market assessments. MGT researchers first worked with the DMS Project Team to examine the current status of the State s compensation plan and to concentrate on the objectives of this year s study. MGT then proceeded to design a survey instrument that would best extract this information along with a valid sampling methodology to ensure that a representative sample of competitors would be drawn. Additionally, MGT managed the data collection work and completed all analysis of the data. To accurately assess the 88 benchmark classes chosen by DMS, 551 surveys were distributed to a mix of public and private organizations in the, while 49 surveys were sent to other states, for a total of 600 surveys distributed. These institutions fall into the following categories:! municipalities;! counties;! hospitals;! community colleges;! sheriff departments;! school districts;! private organizations;! private correctional facilities;! water management districts;! universities; and! state governments. MGT of America, Inc. Page 1-1

11 Introduction Of the 600 surveys sent out, 223 valid responses were received, or 37.2 percent of the total sample. From this data, various analyses were performed and are presented in the following chapters. Both the organizational type and regional location were used to stratify data. Salary data for each classification is then broken down by the minimum, maximum, midpoint, and hiring rate. Graphs are provided to help visualize the salary differential in each region. Additionally, descriptive statistics and actual respondent narratives are included to summarize the benefit data accurately. Including this Introduction, the 2000 Career Service Salary Survey Report contains seven (7) chapters. Chapter 2.0 details the methodology used in survey construction, sampling methodology, data collection methodologies, and survey results. A detailed analysis of all surveyed classes by organizational type and organizational region is presented in Chapter 3.0. Responses to the benefits portion of the survey are described and analyzed in Chapter 4.0. The linkage between compensation and benefits is discussed at length in Chapter 5.0. Chapter 6.0 provides a detailed analysis of the geographic differences present in Florida s labor market. Finally, Chapter 7.0 summarizes the overall findings in this year s report. It also compares reports from the previous years and evaluates salary trends. Following Chapter 7.0, appendices display the survey instrument and additional supporting information. MGT of America, Inc. Page 1-2

12 2.0 METHODOLOGY

13 2.0 METHODOLOGY This year marks the third consecutive year that MGT and DMS have cooperatively administered the Career Service Salary Survey and prepared the annual report. The 2000 Salary Survey instrument utilizes both mailed and on-line versions to collect salary and benefits data on 88 benchmark classes. The value of this yearly report lies in its consistency, its increased depth of scope, and its rigorous collection methods. Part of the value is manifested in the use of multiple years for comparisons as well as detailed geographic labor market analysis. This chapter outlines the processes followed in developing and implementing this year s survey, and begins by detailing the construction of the survey instrument for both the on-line and mailed versions. Data collection processes and data reliability are then discussed. Finally, overall survey response level and associated implications are reviewed. Survey Construction In both versions of the survey, the instrument was divided into two sections. Section A included 88 classes selected by DMS from the 's current classification plan. Collectively, these classes serve as benchmarks to gauge the competitiveness of the State s compensation plan. In the 1999 survey, additional classes were added to the high turnover classes that were originally included in the 1998 survey. These classes are defined by high turnover rate and FTE's (full-time-equivalent employees) totaling 50 or greater in the. This year, the DMS project team worked closely with MGT to refine the survey by identifying those classes in the 1999 survey that did not receive responses or received too few to perform a comparison. Consequently, these classes were eliminated from the survey, resulting in fewer MGT of America, Inc. Page 2-1

14 Methodology selected classes than previous years. As in the previous instrument, the surveys collected matching class title, goodness of fit with the State s respective class, class salary minimum and maximum, actual hiring rate, and the number of full-time equivalent (FTE) positions. The instrument used to extract benefits data is located in Section B. Only minor changes were made this year to the Benefits Survey. MGT further refined the survey instrument this year by providing on-line survey access to all potential respondents as an alternative data collection tool. All respondents were mailed a survey packet with instructions on how to access the MGT survey web site. Each respondent was given a unique user identification number and password to ensure privacy. Slightly over 34.5 percent of the respondents used the web site to record survey information. Survey Sample Methodology The 2000 Career Service Salary Survey targeted 600 organizations from the following categories:! municipalities;! counties;! hospitals;! community colleges;! sheriff departments;! school districts;! private organizations;! private correctional facilities;! water management districts;! universities; and! state governments. These organizations were chosen because they compete with the for potential employees and in most cases possess similar labor needs. 1 Potential respondents within each organizational type were determined by how closely each 1 It is important to note that competitors, referred to in this document, does not mean statistically determined competitors. In the absence of well-documented exit interview information, it was necessary to make distribution assumptions based on perception and market realities instead of actual state data. MGT of America, Inc. Page 2-2

15 Methodology organization s positions matched the 's 88 benchmark classes, the relative importance of the employer, the geographic location of the organization, and the overall representativeness of the potential respondent. To ensure comparability, potential respondents in the 2000 survey remain consistent with those selected in the 1999 survey with the following exceptions:! All Florida counties, sheriff departments, and school districts were surveyed;! All U.S. states were surveyed;! An additional 120 private firms were included; and! Each Florida university was solicited, individually. The distribution of respondent organization types appears in Exhibit 2-1. EXHIBIT 2-1 STRATIFICATION OF THE SALARY SURVEY SAMPLE BY ORGANIZATION TYPE Organizational Type Count Percentage of the Sample Municipality % Hospital % County Govt % Community College % Sheriff % Water Management District 5 0.8% School District % University % Private Correctional Facility 4 0.7% Supreme Court 1 0.2% Private Firm % Other States % 1 0.2% Total: %* Additionally, previous surveys have established a pattern of an organization s regional location influencing compensation due to geographical differentials in cost of living and demand for labor. To remain consistent with surveys from previous years, the MGT of America, Inc. Page 2-3

16 Methodology geographical divisions of Florida have remained unchanged. 2 Together, MGT and DMS established five distinct labor markets in the 1998 Salary Survey: Northwest Florida, Northeast Florida, Central Florida, Southwest Florida, and Southeast Florida. Appendix A provides a map and table of Florida and illustrates the location of counties. Exhibit 2-2 summarizes the number of organizations targeted per region. Sampling of these potential respondents across geographic regions appears to be regularly distributed. The Central region is slightly over-sampled due to the relative population and employers in that area. A listing of all organizations targeted appears in Appendix B. EXHIBIT 2-2 STRATIFICATION OF THE SALARY SURVEY SAMPLE BY ORGANIZATION REGION Region Count Percentage Of Sample Northwest % Northeast % Central % Southwest % Southeast % Other States % 1.2% Total %* *Due to rounding, the Percentage of Sample column total is 100.1% Organizations in Exhibit 2-3 are further stratified according to their geographical region. Again, the Central region is more heavily targeted due to the higher concentration of employers and population. 2 This report contains an additional chapter, Chapter 6, that specifically looks at the geographic characteristics of Florida s labor market. MGT of America, Inc. Page 2-4

17 Methodology EXHIBIT 2-3 SAMPLING DISTRIBUTION COMPARED BY ORGANIZATIONAL TYPE AND REGION Region Organizational Type Northwest Northeast Central Southwest Southeast Total Community College Private Correctional Facility County Govt Hospital Municipality Private Firm School District Sheriff Supreme Court University Water Mgmt. District Total Survey Collection Methodology Mailing lists for the survey targets were compiled and then approved by the DMS Project Team. A survey package was then forwarded to each potential respondent. This year s packet included a hard copy of the survey instrument, instructions detailing how to access the survey on-line, and a letter requesting participation from former DMS Secretary McGurk. The survey mailings occurred on July 7, Response rates were initially tracked weekly. As the deadline for responses approached, tracking was performed on a biweekly, then on a daily basis, so that followup measures could be designed depending on the nature of nonrespondents. On July 19, postcards were sent to all potential survey respondents reminding them of the upcoming deadline, providing them with contact information and on-line survey addresses, and extending the response deadline to July 31. On July 28, a phone campaign was instituted to target nonrespondents. Finally, on July 31, participants were notified by postcard mailing of an additional deadline extension to August 15. All responses received by MGT until September 8 were included. MGT of America, Inc. Page 2-5

18 Methodology Two hundred sixty-five respondents (265), or percent of the organizations, responded to the survey by September 8. Of the 265, 223 responses, or 37.2 percent of the total, were complete and usable. This is an increase of 59 actual respondents over last year. Although the percentage is lower than last year, it must be taken into consideration that this year s survey incorporated 120 additional private organizations. If the increased targets were accounted for, the adjusted rate response rate would be 46.5 percent. Response levels stratified by organizational type are documented in Exhibit 2-4. As in last year s survey response rates, organizational types remain within five (5) percentage points of the expected count with the exception of municipalities and private organizations. EXHIBIT 2-4 COMPARISON OF ORGANIZATIONAL TYPE RESPONSE LEVELS Organizational Type Expected Count % of Total Respondents Count % of Total % Expected - % Actual Community College Private Correctional Facility County Govt Hospital Municipality Private Firm School District Sheriff Supreme Court University Water Management District Other States Total * * Average.02 *Due to rounding, the % of Total columns will not exactly equal zero. The underrepresentation of private organizations is a function of a variety of factors, including a concern with revealing information to competitors, smaller human resource MGT of America, Inc. Page 2-6

19 Methodology functions, and an inability to assemble the necessary data within the survey s time constraints. The MGT-DMS Project Team utilized multiple methods, including phone calls and faxes, to try to overcome these obstacles. Due to these efforts, private firms increased their representation by three (3) percentage points from last year, yet they continue to represent a low proportion of the sample. Despite these low counts, the results are factored into the conclusions. The overrepresentation of municipalities enhances the survey because of the comparability between municipalities and the State of Florida classifications and the fact that municipalities are the state's largest competitor. Region EXHIBIT 2-5 COMPARISON OF RESPONSE LEVELS BASED ON REGION Expected Count % of Total* Respondents Count % of Total* % Expected - % Actual Northwest Northeast Central Southwest Southeast Total Average 0.2 *Due to rounding, % of Totals column totals are within.1% of 100. Regionally, the difference between expected and actual responses averages twotenths. Furthermore, all of the differences fall within four (4) percentage points of the average. The Northeast and Southwest regions were the only two below the expected value. To further demonstrate that the respondents are distributed in a representative manner, Exhibit 2-6 is included. Respondents for each organizational type are categorized by region. Hospitals are underrepresented in the Southwest region, and no region had any respondents from a private correctional facility. MGT of America, Inc. Page 2-7

20 Methodology EXHIBIT 2-6 RESPONSES BY ORGANIZATION TYPE AND REGION Organizational Type Northwest Northeast Region Central Southwest Southeast Total Community College Private Correctional Facility County Govt Hospital Municipality Private Firm School District Sheriff Supreme Court University Water Mgmt District Total Slight differences from 1999 to 2000 in overall representation per organization do exist. The most pronounced change is the increase in representation across regions, with the exception of the Southeast. From an organizational viewpoint, only water management districts provided fewer respondents than last year, and the responses differ only by one. Data Reliability and Cleaning To ensure accurate and reliable results, MGT staff was charged with data verification. Each survey was checked to ensure that appropriate matching class titles were selected and pay ranges were checked for reasonableness. Out of the 223 surveys received, none provided responses that required further investigation. In the interest of comparability, hourly salaries were adjusted to reflect a typical 2,080 hour year. When hiring ranges rather than fixed amounts were listed, the average was taken and listed as the hiring range. In the case of the, when no FTEs are listed for a class, the salary information was taken from the previous fiscal year. If the MGT of America, Inc. Page 2-8

21 Methodology position was not filled at that time, the minimum of the salary range is listed as the hiring rate. However, it is important to note that this was a relatively rare occurrence. Structure of Comparisons In order to understand the 's ability to attract employees, the hiring rate serves as the primary point of comparison. The hiring rate is the best indicator of the barriers to attracting employees as well as short-term retention capability of the employer. By focusing on the point of entry, annual uniform comparisons are possible. DMS supplied salary and benefits data to MGT in the same format as other respondents. Salary data was provided in the same form as last year, by basing responses on the average of the actual hiring rate. Using actual data rather than projections provides a more realistic estimate of state hiring rates. In addition, hiring rate data is combined with the benefits index to determine the relative position of the State of Florida vis-à-vis its competitors. Conclusion The primary difference between the 1999 and 2000 salary surveys is that this year s survey exhibits a general increase of respondents. All categories, with the exception of water management districts, counties, and hospitals, showed a higher response rate. The largest increase was found in the sheriffs departments, followed by the school districts and private firms. Exhibit 2-7 displays the organizational types and the number of respondents in 1999 and 2000 and the change between years. MGT of America, Inc. Page 2-9

22 Methodology EXHIBIT 2-7 DIFFERENCES IN RESPONDENTS BETWEEN 1999 AND 2000 Organization Reporting in 1999 Reporting in 2000 Change from 1999 to 2000 Community College Private Correctional Facility County Govt Hospital Municipality Private Firm School District Sheriff Supreme Court University Water Management District Other States MGT of America, Inc. Page 2-10

23 3.0 SALARY SURVEY RESULTS

24 CODE 1427 ACCOUNTANT I (Financial Administration) Performs accounting work involving the application of accounting techniques to a variety of fiscal transactions. (Does not require the application of GAAP.) Prepares financial statements and reports. Designs and implements accounting systems. This is level one of four levels. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 53 $15,919 $35,376 $54,832 $26,913 Hospital 36 $19,500 $39,627 $59,753 $30,325 County 148 $14,040 $33,530 $53,019 $26,015 Community College 56 $15,229 $36,408 $57,586 $24,218 Sheriff 23 $18,346 $40,035 $61,723 $25,323 Water Mgt District 5 $25,896 $36,182 $46,467 $28,018 School District 31 $12,750 $34,688 $56,625 $31,311 Private 28 $20,000 $63,000 $106,000 $35,472 Universities 319 $17,977 $27,980 $37,983 $21,559 Florida Market Average - $17,740 $38,536 $59,332 $27, $22,046 $27,714 $33,382 $23,199 % Difference - 24% -28% -44% -16% $0 $6,000 $12,000 $18,000 $24,000 $30,000 $36,000 MGT of America, Inc. Page 3-1

25 CODE 1427 ACCOUNTANT I Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 189 $15,229 $50,268 $23,263 States NE 168 $17,992 $50,448 $24,657 Survey Averages Central 99 $12,750 $57,586 $25,662 SW 91 $14,040 $106,000 $29,574 State FTE MIN MIDPOINT MAX Hiring Rate SE 152 $18,549 $56,625 $29,974 Alabama 96 $24,645 $31,012 $37,378 $24, $22,046 $33,382 $23,199 Arkansas 142 $22,579 $33,487 $44,394 $28,802 Delaware 60 $26,800 $33,550 $40,300 $26,800 CAD'S By County* Georgia Region 1 $1,269 Hawaii (Palm Beach, Broward, Dade, Monroe) Indiana 41 $19,656 $25,298 $30,940 $19,656 Hillsborough/Pinnellas $645 Illinois - $27,456 $33,852 $40,248 $27,456 * Throughout this chapter, CAD refers to Competitive Area Differentials. Kansas 119 $27,310 $32,864 $38,418 $27,310 * Amounts shown are annual allotments. Kentucky 56 $16,080 $19,216 $22,351 $16,080 They are NOT factored into the above salaries. Maryland 3 $21,931 $27,227 $32,523 $21,931 Massachussettes 114 $27,822 $33,072 $38,321 $30,168 Michigan 19 $27,081 $30,026 $32,970 $27,081 Hiring Rate by Region Mississippi 95 $22,953 $31,561 $40,168 $22,953 Missouri 126 $23,712 $28,968 $34,224 $23,712 Nebraska 35 $24,092 $29,492 $34,892 $24,092 NW New Hampshire 45 $23,537 $25,668 $27,799 $23,537 New York - $28, $28,738 NE North Carolina 77 $28,531 $37,748 $46,964 $28,531 Central Wisconsin 22 $32,539 $40,103 $47,666 $32,539 Wyoming 75 $19,152 $27,294 $35,436 $19,164 SW States Average - $24,701 $30,614 $36,764 $25, $22,046 $27,714 $33,382 $23,199 SE % Difference - -11% -9% -9% -8% $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 MGT of America, Inc. Page 3-2

26 CODE 1436 ACCOUNTANT III (Financial Administration) Performs professional accounting work involving independent application of a variety of accounting skills to a phase of an agency s accounting program. This is level three of four levels. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 47 $19,843 $42,265 $64,687 $32,098 Hospital 16 $30,804 $47,193 $63,581 $36,519 County 57 $20,580 $39,259 $57,938 $30,158 Community College 43 $18,263 $36,442 $54,621 $28,927 Sheriff 13 $21,195 $40,450 $59,705 $26,753 Water Mgt District 2 $22,000 $42,699 $63,398 $39,733 School District 11 $15,496 $42,865 $70,233 $31,589 Private 24 $34,000 $45,050 $56,100 $39,320 Universities 160 $22,313 $35,948 $49,582 $26,756 Florida Market Average - $22,722 $41,352 $59,983 $32, $26,319 $33,972 $41,624 $27,651 % Difference - 16% -18% -31% -15% $0 $7,500 $15,000 $22,500 $30,000 $37,500 MGT of America, Inc. Page 3-3

27 CODE 1436 ACCOUNTANT III Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 117 $18,263 $59,238 $28,112 States NE 67 $19,843 $63,398 $31,798 Survey Averages Central 49 $15,496 $70,233 $29,072 SW 42 $20,815 $64,687 $30,839 State FTE MIN MIDPOINT MAX Hiring Rate SE 98 $22,313 $64,147 $36,715 Alabama 74 $35,612 $44,848 $54,083 $35, $26,319 $41,624 $27,651 Arkansas 3 $29,081 $43,096 $57,110 $29,081 Delaware 51 $28,700 $35,900 $43,100 $31,500 Georgia CAD'S By County Hawaii 76 $31,716 $38,448 $45,180 $31,716 Region 1 $1,269 Indiana 47 $25,064 $31,200 $37,336 $25,064 (Palm Beach, Broward, Dade, Monroe) Illinois - $30,000 $37,248 $44,496 $30,000 Hillsborough/Pinnellas $645 Kansas 81 $31,595 $37,523 $43,451 $31,595 Kentucky 170 $23,542 $28,133 $32,723 $23,542 Maryland 48 $28,350 $35,292 $42,233 $28,350 Hiring Rate by Region Massachussettes 120 $32,585 $38,919 $45,253 $35,421 Michigan 51 $33,659 $40,007 $46,354 $33,659 Mississippi 134 $25,166 $34,603 $44,040 $25,166 NW Missouri 21 $32,856 $41,304 $49,752 $32,856 Nebraska 4 $32,172 $39,384 $46,595 $32,172 NE New Hampshire 25 $18,919 $26,571 $34,223 $28,919 Central New York 469 $35,945 $40,342 $44,739 $35,945 North Carolina 188 $35,378 $47,206 $59,033 $35,378 SW Wisconsin 65 $38,110 $46,521 $54,931 $38,110 Wyoming 32 $25,380 $36,168 $46,956 $25,380 SE States Average - $30,202 $38,037 $45,873 $31, $26,319 $33,972 $41,624 $27,651 % Difference - -13% -11% -9% -11% $0 $7,500 $15,000 $22,500 $30,000 $37,500 MGT of America, Inc. Page 3-4

28 CODE 1442 ACCOUNTANT SERVICES SUPERVISOR (Financial Administration) Supervises accounting systems analysts, accountants, and support personnel in a major section of a complex accounting program. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 29 $22,214 $52,388 $82,562 $35,569 Hospital 43 $31,082 $52,523 $73,964 $44,415 County 17 $22,800 $44,667 $66,533 $36,009 Community College 13 $25,800 $47,900 $70,000 $35,600 Sheriff 12 $25,194 $50,842 $76,490 $36,314 Water Mgt District 3 $33,675 $52,447 $71,219 $39,032 School District 10 $33,223 $59,315 $85,406 $57,559 Private 18 $31,400 $59,200 $87,000 $47,425 Universities 114 $24,490 $45,058 $65,625 $29,578 Florida Market Average - $27,764 $51,593 $75,422 $40, $31,867 $41,160 $50,453 $34,647 % Difference - 15% -20% -33% -14% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-5

29 CODE 1442 ACCOUNTANT SERVICES SUPERVISOR Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 85 $22,214 $73,964 $42,023 States NE 47 $22,800 $84,000 $33,616 Survey Averages Central 27 $25,800 $85,406 $37,665 SW 25 $29,936 $83,865 $42,354 State FTE MIN MIDPOINT MAX Hiring Rate SE 75 $24,980 $87,000 $40,699 Alabama 8 $50,151 $63,335 $76,519 $50, $31,867 $50,453 $34,647 Arkansas - $35,117 $52,046 $68,974 $35,117 Delaware 29 $37,600 $47,050 $56,500 $39,900 Georgia CAD'S By County Hawaii 5 $41,772 $50,610 $59,448 $41,772 Region 1 $1,269 Indiana 7 $31,928 $39,988 $48,048 $31,928 (Palm Beach, Broward, Dade, Monroe) Illinois - $28,653 $39,906 $51,158 $28,653 Kansas 62 $36,566 $44,044 $51,522 $51,522 Kentucky 41 $31,335 $42,018 $52,701 $31,335 Maryland 126 $34,444 $42,948 $51,452 $34,444 Hiring Rate by Region Massachussettes 62 $39,887 $47,583 $55,278 $43,164 Michigan 20 $42,908 $51,511 $60,114 $42,908 Mississippi 131 $30,154 $41,462 $52,769 $30,154 NW Missouri - $44,736 $54,672 $64,608 $44,736 NE Nebraska - $39,975 $48,970 $57,964 $39,975 New Hampshire 1 $35,861 $39,308 $42,754 $35,861 Central New York 6 $52,028 $58,985 $65,941 $52,028 North Carolina 27 $42,430 $56,744 $71,058 $42,430 SW Wisconsin 5 $34,372 $42,965 $51,558 $34,372 Wyoming 16 $29,220 $41,640 $54,060 $31,075 SE States Average - $37,849 $47,673 $57,496 $39, $31,867 $41,160 $50,453 $34,647 % Difference - -16% -14% -12% -11% $0 $7,500 $15,000 $22,500 $30,000 $37,500 $45,000 MGT of America, Inc. Page 3-6

30 CODE 0712 ADMINISTRATIVE ASSISTANT II (Administrative and Office Support) Assists management in coordinating administrative assignments that are complex in nature and very broad in objective. Plans administrative objectives and priorities. Develops, analyzes, and/or recommends changes in administrative policies, rules and regulations. This is level two of three levels. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 132 $16,726 $43,363 $70,000 $26,538 Hospital 45 $24,481 $38,586 $52,690 $31,972 County 242 $17,667 $34,615 $51,563 $26,225 Community College 125 $18,000 $33,535 $49,070 $23,678 Sheriff 27 $17,236 $35,658 $54,079 $26,912 Water Mgt District 31 $25,272 $31,450 $37,627 $25,329 School District 28 $16,909 $52,251 $87,593 $42,573 Private 38 $19,000 $34,500 $50,000 $24,885 Universities 284 $22,723 $37,671 $52,619 $24,548 Florida Market Average - $19,779 $37,959 $56,138 $28, $26,319 $33,972 $41,624 $28,928 % Difference - 33% -11% -26% 3% $0 $10,000 $20,000 $30,000 $40,000 $50,000 MGT of America, Inc. Page 3-7

31 CODE 0712 ADMINISTRATIVE ASSISTANT II Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 217 $16,726 $51,563 $27,716 States NE 258 $17,667 $50,000 $24,202 Survey Averages Central 115 $18,636 $70,000 $25,690 SW 109 $16,909 $64,904 $29,720 State FTE MIN MIDPOINT MAX Hiring Rate SE 253 $20,768 $87,593 $29,887 Alabama 25 $22,872 $28,817 $34,762 $22, $26,319 $41,624 $28,928 Arkansas 295 $21,040 $31,360 $41,680 $21,040 Delaware 92 $25,100 $31,350 $37,600 $27,000 Georgia 35 $29,382 $39,662 $49,941 $29,382 CAD'S By County Hawaii 5 $38,628 $46,812 $54,996 $38,628 Region 1 $1,269 Indiana 81 $25,064 $31,200 $37,336 $25,064 (Palm Beach, Broward, Dade, Monroe) Illinois - $30,119 $41,906 $53,692 $30,119 Out of State/Country $1,269 Kansas 80 $24,773 $29,817 $34,861 $24,773 Kentucky 723 $23,542 $28,133 $32,723 $23,542 Hiring Rate by Region Maryland 158 $26,578 $33,066 $39,554 $26,579 Massachussettes 355 $31,092 $37,046 $43,000 $33,756 Michigan 288 $36,164 $45,393 $54,622 $36,164 Mississippi 45 $22,067 $30,343 $38,618 $22,067 NW Missouri NE Nebraska 37 $27,840 $34,081 $40,321 $27,840 New Hampshire 25 $26,657 $30,415 $34,173 $26,657 Central New York 276 $35,945 $40,342 $44,739 $35,945 North Carolina 352 $24,136 $31,650 $39,164 $24,136 SW Wisconsin 4 $31,779 $39,723 $47,666 $31,779 Wyoming 19 $22,044 $31,410 $40,776 $22,800 SE States Average - $27,622 $34,870 $42,117 $27, $26,319 $33,972 $41,624 $28,928 % Difference - -5% -3% -1% 4% $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 MGT of America, Inc. Page 3-8

32 CODE 5297 ADVANCED REGISTERED NURSE PRACTITIONER (Health Care) Performs advanced and specialized nursing duties requiring certification in a specialty area. Provides primary care and performs medical acts within protocols established mutually with a licensed medical professional. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 1 $34,036 $43,098 $52,159 $44,202 Hospital 103 $38,600 $58,508 $78,416 $55,373 County 8 $31,090 $53,328 $75,566 $40,841 Community College Sheriff 3 $24,000 $45,669 $67,337 $34,680 Water Mgt District School District 1 $32,000 $56,647 $81,294 $44,188 Private 4 $44,200 $53,400 $62,600 $53,400 Universities 35 $29,749 $54,755 $79,761 $42,500 Florida Market Average - $33,382 $52,201 $71,019 $45, $36,256 $51,852 $67,448 $50,711 % Difference - 9% -1% -5% 13% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-9

33 CODE 5297 ADVANCED REGISTERED NURSE PRACTITIONER Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 25 $32,000 $74,851 $53,446 States NE 21 $35,351 $74,851 $38,833 Survey Averages Central 15 $29,749 $81,294 $46,591 SW 10 $24,000 $74,851 $39,621 State FTE MIN MIDPOINT MAX Hiring Rate SE 84 $34,036 $79,761 $49,048 Alabama 35 $41,220 $52,031 $62,842 $41, $36,256 $67,448 $50,711 Arkansas 22 $29,081 $43,096 $57,110 $29,081 Delaware 16 $40,300 $50,350 $60,400 $45,300 Georgia 185 $38,838 $52,647 $66,456 $38,838 Hawaii - $51,708 $56,790 $61,872 $51,708 CAD'S By County Indiana 2 $39,026 $48,113 $57,200 $39,026 Region 1 $2,475 Illinois - $39,657 $45,017 $50,376 $39,657 (Palm Beach, Broward, Dade, Monroe) Kansas Kentucky 4 $24,468 $36,190 $47,911 $45,192 Maryland 20 $36,765 $45,864 $54,963 $36,765 Massachussettes 39 $49,050 $59,708 $70,365 $53,842 Hiring Rate by Region Michigan 1 $39,401 $45,926 $52,451 $39,401 Mississippi 45 $52,000 $71,500 $91,000 $52,000 Missouri - $44,736 $54,672 $64,608 $44,736 NW Nebraska 3 $48,816 $68,448 $88,080 $48,816 NE New Hampshire 8 $30,571 $35,150 $39,728 $30,571 New York 73 $35,945 $40,342 $44,739 $35,945 Central North Carolina 50 $44,432 $59,445 $74,458 $55,615 Wisconsin 8 $55,663 $69,580 $83,497 $55,663 SW Wyoming 35 $25,380 $36,168 $46,956 $29,315 SE States Average - $40,371 $51,107 $61,843 $42, $36,256 $51,852 $67,448 $50,711 % Difference - -10% 1% 9% 19% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-10

34 CODE 5715 ASSISTANT DETENTION CENTER SUPERINTENDENT II (Corrections and Custody) Assists in the management of the programmatic and physical facilities operations at a secure detention facility. Participates in formulating policies and procedures which significantly impact personnel and/or budget administration. Conducts inspections of facilities to determine compliance with policies and procedures. This is level two of two levels. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality Hospital County Community College Sheriff 18 $29,702 $63,253 $96,804 $46,008 Water Mgt District School District Private Universities 1 $32,516 $43,355 $54,193 $32,516 Florida Market Average - $31,109 $53,304 $75,499 $39, $30,945 $40,699 $50,453 $33,866 % Difference - -1% -24% -33% -14% $0 $10,000 $20,000 $30,000 $40,000 $50,000 MGT of America, Inc. Page 3-11

35 CODE 5715 ASSISTANT DETENTION CENTER SUPERINTENDENT II Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW States NE 2 $32,852 $78,138 $44,751 Survey Averages Central 3 $32,516 $68,368 $37,809 SW 13 $29,702 $82,374 $43,905 State FTE MIN MIDPOINT MAX Hiring Rate SE 1 $74,352 $96,804 $74,352 Alabama 6 $30,750 $43,821 $56,891 $30, $30,945 $50,453 $33,866 Arkansas 14 $37,396 $55,441 $73,485 $37,396 Delaware 4 $43,100 $53,850 $64,600 $45,800 Georgia 39 $30,102 $42,462 $54,822 $30,102 Hawaii CAD'S By County Indiana Region 1 $2, Illinois - $46,041 $77,116 $108,191 $46,041 (Palm Beach, Broward, Dade, Monroe) Kansas Kentucky 32 $34,468 $41,190 $47,911 $34,468 Maryland 19 $47,796 $59,723 $71,650 $47,796 Massachussettes 77 $28,391 $33,159 $37,927 $30,686 Hiring Rate by Region Michigan 50 $38,816 $46,897 $54,977 $38,816 Mississippi 3 $59,124 $81,295 $103,466 $59,124 Missouri 23 $31,572 $39,126 $46,680 $31,572 NE Nebraska 3 $34,591 $42,374 $50,157 $34,591 New Hampshire Central New York 45 $66,120 $74,929 $83,737 $66,120 North Carolina SW Wisconsin SE Wyoming 7 90 $33,624 $30,945 $47,916 $40,699 $62,208 $50,453 $41,700 $33,866 States Average % Difference - - $40,135-23% $52,807-23% $65,479-23% $41,069-18% $0 $7,500 $15,000 $22,500 $30,000 $37,500 $45,000 MGT of America, Inc. Page 3-12

36 CODE 1665 AUDIT DIRECTOR Performs administrative work planning and directing the internal audit program for a state agency. Formulates or assists in the formulation of policies and procedures which have a significant impact in the personnel administration and/or preparation and administration of budgets. (Financial Administration) Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 6 $38,896 $58,026 $77,155 $51,567 Hospital 2 $44,219 $70,220 $96,221 $60,215 County 6 $35,781 $61,945 $88,108 $62,538 Community College 1 $29,500 $48,500 $67,500 $50,000 Sheriff Water Mgt District 2 $64,376 $82,424 $100,472 $66,987 School District 4 $31,123 $62,660 $94,196 $56,056 Private $68,000 - Universities 5 $32,516 $70,663 $108,810 $43,517 Florida Market Average - $39,487 $64,920 $87,558 $55,840 4 $41,600 $56,118 $70,637 $40,585 % Difference - 5% -14% -19% -27% $0 $15,000 $30,000 $45,000 $60,000 $75,000 MGT of America, Inc. Page 3-13

37 CODE 1665 AUDIT DIRECTOR Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 3 $31,123 $83,700 $50,928 States NE 5 $35,781 $96,221 $57,024 Survey Averages Central 8 $29,500 $100,472 $56,594 SW 2 $39,960 $72,000 $53,985 State FTE MIN MIDPOINT MAX Hiring Rate SE 9 $42,038 $108,810 $51,767 Alabama 7 $43,300 $54,631 $65,962 $43,300 4 $41,600 $70,637 $40,585 Arkansas 8 $25,629 $38,025 $50,421 $25,629 Delaware 4 $56,500 $70,600 $84,700 $60,100 CAD'S By County Georgia 8 $47,286 $63,741 $80,196 $47,286 Region 1 $1, Hawaii - $41,775 $50,612 $59,448 $41,772 (Palm Beach, Broward, Dade, Monroe) Indiana 2 $52,572 $67,457 $82,342 $52,572 Illinois - $33,410 $53,245 $73,079 $33,410 Kansas 13 $42,370 $50,971 $59,571 $42,370 Kentucky 256 $31,335 $37,445 $43,555 $31,335 Maryland 2 $39,250 $48,986 $58,722 $39,250 Massachussettes 7 $39,669 $47,474 $55,278 $43,164 Hiring Rate by Region Michigan 53 $52,847 $64,436 $76,024 $52,847 Mississippi 2 $38,924 $53,521 $68,117 $38,924 Missouri 12 $37,860 $47,250 $56,640 $37,860 NW Nebraska 10 $37,186 $45,553 $53,920 $37,186 NE New Hampshire New York Central North Carolina 4 $42,430 $56,744 $71,058 $42,430 Wisconsin SW Wyoming 6 $33,624 $47,916 $62,208 $41,748 SE States Average - $40,939 $52,859 $64,779 $41,834 4 $41,600 $56,118 $70,637 $40,585 % Difference - 2% 6% 9% -3% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-14

38 CODE 1668 AUDIT EVALUATION AND REVIEW ANALYST (Financial Administration) Reviews and evaluates audits conducted by Certified Public Accountant (C.P.A.) firms and field office staff auditors of contractors and third party service providers and/or audits of the Internal Auditors or Contract Auditors. Must have a Certified Public Accountant C.P.A. or Certified Internal Auditor (C.I.A.) certificate and four years professional auditing experience. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 1 $37,274 $48,454 $59,634 $59,634 Hospital - $38,106 $47,757 $57,408 $57,408 County Community College Sheriff Water Mgt District School District 2 $20,840 $47,034 $73,228 $49,005 Private $45,999 $45,999 Universities 2 $39,960 $55,980 $72,000 $66,350 Florida Market Average - $34,045 $49,806 $61,654 $55, $36,727 $49,152 $61,578 $42,516 % Difference - 8% -1% 0% -24% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-15

39 CODE 1668 AUDIT EVALUATION AND REVIEW ANALYST Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 2 $39,960 $72,000 $43,956 States NE - $38,106 $57,408 $38,106 Survey Averages Central 1 $20,840 $73,228 $38,313 SW 3 $28,400 $60,700 $39,454 State FTE MIN MIDPOINT MAX Hiring Rate SE Alabama $36,727 $61,578 $42,516 Arkansas 1 $27,324 $40,529 $53,734 $53,734 Delaware 1 $69,200 $86,500 $103,800 $73,500 Georgia Hawaii CAD'S By County Indiana Region 1 $1, Illinois (Palm Beach, Broward, Dade, Monroe) Kansas 25 $36,566 $44,044 $51,522 $51,522 Kentucky 14 $31,335 $37,445 $43,555 $43,555 Maryland Massachussettes Hiring Rate by Region Michigan Mississippi Missouri NW Nebraska NE New Hampshire New York Central North Carolina 44 $37,040 $49,428 $61,816 $61,816 Wisconsin SW Wyoming States Average - $40,293 $51,589 $62,885 $56,825 SE 27 $36,727 $49,152 $61,578 $42,516 % Difference - -9% -5% -2% -25% $0 $7,500 $15,000 $22,500 $30,000 $37,500 $45,000 MGT of America, Inc. Page 3-16

40 CODE 0742 BUSINESS MANAGER III (Financial Administration) Manages a large financial and business operation performing and processing major fiscal general services budget and personnel functions. Participates in formulating policies and procedures which significantly impact personnel and/or budget administration. This is level three of three levels. Florida Market Competitors Survey Averages Municipality Hospital County Community College Sheriff Water Mgt District School District Private Universities Florida Market Average Hiring Rate by Organization Organization FTE MIN MIDPOINT MAX Hiring Rate Municipality 12 $36,197 $65,512 $94,827 $56,136 Hospital 1 $32,989 $56,261 $79,533 $49,289 County 7 $13,456 $58,406 $103,355 $45,025 Community College 12 $34,145 $74,573 $115,000 $52,789 Sheriff 10 $22,000 $54,621 $87,242 $43,644 Water Mgt District School District 7 $49,092 $73,601 $98,110 $58,471 Private 7 $72,000 $85,500 $99,000 $72,000 Universities 38 $28,990 $50,833 $72,675 $40,118 Florida Market Average - $36,109 $64,913 $93,718 $52, $32,709 $43,273 $53,838 $36,501 % Difference - -9% -33% -43% -30% $0 $15,000 $30,000 $45,000 $60,000 $75,000 MGT of America, Inc. Page 3-17

41 CODE 0742 BUSINESS MANAGER III Florida Market Competitors by Region Region FTE MIN MAX Hiring Rate NW 13 $25,624 $90,000 $44,335 States NE 20 $21,000 $115,000 $45,038 Survey Averages Central 13 $34,145 $103,355 $55,725 SW 34 $13,456 $98,110 $51,476 State FTE MIN MIDPOINT MAX Hiring Rate SE 14 $29,570 $96,428 $50,527 Alabama 1 $43,300 $54,631 $65,962 $43, $32,709 $53,838 $36,501 Arkansas 3 $32,992 $48,885 $64,777 $32,992 Delaware Georgia 70 $32,238 $43,530 $54,822 $32,238 CAD'S By County Hawaii Region 1 $1, Indiana 27 $28,340 $35,295 $42,250 $28,340 (Palm Beach, Broward, Dade, Monroe) Illinois $46,041 $77,116 $108,191 $46,041 Hillsborough/Pinnellas $ Kansas 62 $36,566 $44,044 $51,522 $36,566 Kentucky 28 $28,486 $34,041 $39,595 $28,486 Maryland Hiring Rate by Region Massachussettes 77 $36,109 $43,064 $50,018 $39,222 Michigan 7 $42,908 $51,511 $60,114 $42,908 Mississippi 2 $39,484 $54,290 $69,096 $39,484 NW Missouri 5 $32,856 $41,304 $49,752 $32,856 NE Nebraska 13 $34,591 $42,374 $50,157 $34,591 New Hampshire 13 $35,861 $39,313 $42,764 $35,861 Central New York 9 $81,358 $92,165 $102,972 $81,358 North Carolina 6 $46,486 $62,232 $77,978 $46,486 SW Wisconsin Wyoming 1 $38,700 $55,146 $71,592 $58,151 SE States Average - $39,770 $51,184 $62,598 $41, $32,709 $43,273 $53,838 $36,501 % Difference - -18% -15% -14% -11% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 MGT of America, Inc. Page 3-18