Professional Firefighters of Greensboro Compensation Study Findings and Recommendations

Transcription

1 Professional Firefighters of Greensboro Compensation Study Findings and Recommendations April 2017

2 The City of Greensboro competes for key labor talent at the national, regional, and local market levels. To continue to retain its most valuable workforce, to facilitate career development, and to enable the City to recruit effectively in its diverse labor markets, the total compensation package must be competitive. Of course, ability to pay is the cornerstone of any compensation program. Total Compensation Philosophy, City of Greensboro, November 9,

3 Table of Contents Introduction p.3 PFFG Theory of Compensation p.4 Executive Summary of Study FIndings and Recommendations Study of Current Compensation p. 5-6 Findings on Fire Compensation vs Total Compensation Philosophy p. 7 Findings on the Lieutenant Position and Between-Grade Compression p. 8 Findings on the Captain Position and In-Grade Compression p Findings on Revenue and the Capacity to Compensate Supporting Documents, Graphs and Tables p. 11 City of Greensboro FY16-17 Fire Sworn Salary Structure p. 12 City of Greensboro Total Compensation Philosophy p COG Market Data Report (Fire Only) p COG Market Data Report - Competitive Markets p. 15 Comparison of Starting Firefighter Pay vs TCP Comparable Metro Areas p. 16 Greensboro Fire vs NC Pay Grade Comparison p. 17 Senior Firefighter and Engineer Pay Distribution p. 18 Lieutenant and Battalion Chief Pay Distribution p. 19 Current Captain and Proposed Captain Pay Distribution p. 20 COG Property Tax and User Fee Study p. 21 Property Tax Revenue and Anticipated Cost of Changes p. 22 Statewide Trends in Fire Compensation Background material, raw data and documents from which excerpts came can be found online at References and explanation of methods available upon request from PFFG. 2

4 PFFG Theory of Compensation Attracting and retaining talented employees leads to a safer and more responsive workforce for our employees and the populations we are sworn to protect. The Professional Fire Fighters of Greensboro advocate for a Fair and Value-Driven compensation system to ensure the best possible service for the community we serve and the highest level of safety for the members we represent. A Fair System Compensation for positions in the Greensboro Fire Department should be at or above the market rate for similar positions in similar departments, protecting similarly sized municipalities. Competitive market rates attract the highest possible talent within the pool of applicants from the job market and ensures retention of our most talented employees. The Professional Fire Fighters of Greensboro support the city s policy of competitive compensation versus surrounding municipalities of comparable size, as voiced in the Total Compensation Philosophy. A Value-Driven System Compensation for any given position should be based on the responsibility carried by that position and the amount of experience an individual has in their specific role. Selecting the best candidates for promotion creates added value for the department. Advancement in position comes with a greater assumption of responsibility, which should be matched with greater compensation. Eliminating between-grade pay compression ensures a system which encourages qualified candidates to pursue promotion by rewarding the growth in responsibility with growth in compensation. Increasing compensation with years-of-service in a position (aka. Step-Plan) encourages the retention of employees with experience, in a profession where experience is many times our greatest instructor. Compensation for employees should increase proportional to their time in the position to ensure the value of their service is recognized and prevent in-grade pay compression. The Professional Fire Fighters of Greensboro support the continuous evaluation of compensation for individuals in each pay grade and adjustments where in-grade and between-grade compression exist. 3

5 Executive Summary of Study Summary of Findings 1. Starting Greensboro firefighters are paid 10% ($3,207) below the 50th percentile among municipalities considered comparable by the Total Compensation Philosophy. 2. Greensboro Fire Department compensation is not competitive both in the target rates for each rank and the amount of time it takes to get to those target rates. 3. Per the 5-year schedule for Compensation Studies, the Fire Department was due for a Compensation Study in FY The Lieutenant position meets the City s definition of between-grade compression 5. 8 Lieutenants represent the ONLY members whose compensation is below the Green Zone for their position. 6. The cost of including Lieutenants in the Green Zone Minimum exemption for all other Fire Department officers is $16, The rank of Captain has 40 individuals that are compensated at a rate BELOW what is recommended by the Step Plan for an employee with their years-in-grade as a Captain. 8. The cost of a plan to move all undercompensated Captains to the Step recommended for their years-in-grade is $128, Assuming the same tax rate as FY16-17, City of Greensboro Property Tax revenue is projected to increase approximately $13 million dollars in FY17-18 due to a tax revaluation. 10. The cost of the estimated 9.5% raise for Police and Fire as the result of a Compensation Study would be approximately $10 million dollars. Summary of Recommendations Complete a Compensation Study for the Fire Department in FY17-18, set control points at the market rates for each position and reduce the number of years needed to reach each control point. Move all employees below the Step-Plan curve at the rank of Captain to the step which reflects their time-in-grade at the rank of Captain. Include the Lieutenants Position in the policy of moving Fire Department officers to the minimum of the Green Zone at promotion if their compensation rate as calculated using the 5%/10% method does not meet this minimum. 4

6 A Fair System Compensation vs Market Value The City of Greensboro s Total Compensation Philosophy sets the following as the goals for compensation (see p.10): Be competitive in pay at the 50th percentile or above as measured against peer counties and municipalities with populations greater than 100,000, located within a 300-mile radius of the City. Pay competitively (at the 50th percentile or above) with local non-government entities with whom the City competes for talent. Incorporate variable pay, tied to performance results, that is competitive with the City s regional peer group. Provide a competitive benefits program that supports employee retention and encourages City employees and their families to be healthy and productive, leading to a reasonable degree of retirement security following their active service. As a leading indicator of the overall compensation of the department, the starting pay of firefighters was evaluated considering the goals of the Total Compensation Philosophy and US Census ACS population data. All 29 municipalities within 300 miles of Greensboro with populations greater than 100,000 were considered. Additionally, comparisons of pay plans were done for all fire departments over 200,000 in NC. Findings on GFD Compensation vs Market Value Within the market defined by the Total Compensation Philosophy, the starting pay of firefighters in the City of Greensboro was 10% ($3,207.55) BELOW the 50th percentile (see p.13). The disparity in starting firefighter pay would indicate that compensation for the Fire Department doesn t meet the goals of the Total Compensation Philosophy. For comparable departments in NC, compensation within the Greensboro Fire Department is NOT COMPETITIVE in respect to both the control point (i.e., target rate) for each rank and the amount of 5

7 time it takes to get to the control point for each rank (see p.9 & 14). Members of the Fire Department are compensated well below the 50th percentile among their peers. This compensation DOES NOT meet the goals defined in the Total Compensation Philosophy. Adjustment of Compensation to Accomodate Changes in the Market The City of Greensboro evaluates compensation for positions using 2 different methods: Every year, select positions are designated for evaluation by the TCAC Committee. Every 5 years, comprehensive Compensation Studies of entire departments are done using independent Consultants. Findings on Adjustment of Compensation A Compensation Study was completed in 2011 and the last market adjustment for the Fire Department was enacted in 2014 (see pp.11-12). Positions in the Fire Department were adjusted to a percentage of the market value for each position as determined by the Compensation Study. Two anomalies were noted in this market adjustment: 1. The positions of Engineer and Senior Firefighter were found to have the SAME market value. 2. The control point for Senior Firefighter was set 19% BELOW the market value, as found by the Compensation Study. This was the lowest control point vs market rate ratio for any position in the City of Greensboro. Per the 5-year schedule, the next Compensation Study for the Fire Department should have been completed in the fiscal year. Recommendation Complete a Compensation Study for the Fire Department in FY17-18, set control points at market value, and reduce the number of years needed to reach the control point. 6

8 A Value-Driven System General Findings The ranks of Firefighter, Senior Firefighter, Engineer, Battalion Chief, and above all have employees at or above the Green Zone and Step-Plan Curve for their ranks (see pp & 18). Pay compression is not an issue for the ranks of Firefighter, Senior Firefighter, Engineer, Battalion Chief, and Assistant Chief. Between-Grade Compression: Findings Specific to the Rank of Lieutenant The rank of Lieutenant has 8 individuals that are BELOW the Green Zone (see p. 17). These are the ONLY individuals in the Greensboro Fire Department NOT at or above the Green Zone minimum for their pay grade. In 2014, the City of Greensboro enacted a policy of promotion to Green Zone minimum for the ranks of Captain and above, as a method of reducing between-grade pay compression. The rank of Lieutenant was not included under this policy and is subject to the 5%/10% raise policy normally adopted by the City for promotions. The City has a definition for between-grade compression, which states that compression exists when a supervisor makes less than 10% more than a subordinate whom they supervise. The Lieutenant s position meets this definition of between-grade compression and should be evaluated for inclusion in the Green Zone Minimum policy for officers in the Fire Department. The cost of including Lieutenants in the Green Zone Minimum exemption for all other Fire Department officers is $16,047. This increase would represent only a.06% increase in Fire Salaries, while affecting 1% of its members (a 1 to 16 cost vs benefit ratio). Recommendation Include the rank of Lieutenant in the Green Zone minimum policy currently in place for the ranks of Captain and above. 7

9 In-Grade Compression: Findings Specific to the Rank of Captain In-Grade compression is widespread at the rank of Captain, resulting from an incomplete transition from the old pay plan to the Step-Plan. The City of Greensboro has no official definition for in-grade pay compression. It s view is that an employee is satisfactorily compensated if they are within 15% +/- of the Control Point for their position. Under this understanding of compensation, all of the Captains in the Fire Department are considered adequately compensated by the City of Greensboro. The combination of the Step-Plan and beginning all employees at the same Pay Grade upon their employment creates an inherent value of seniority by moving all individuals with the same time on into the same steps in the plan throughout their career. This value of seniority is not being recognized in the compensation at the rank of Captain and should be addressed to have them similarly compensated to those around them. The rank of Captain has 40 individuals that are being compensated at a rate BELOW what is recommended by the Step-Plan for an employee with their years-in-grade as a Captain (see p. 19). These are the ONLY cases in the Greensboro Fire Department where employees are being compensated BELOW what is recommended for them by the Step-Plan. In 16 cases, individuals with 1 year-in-grade as a Captain are making as much or more than individuals with years-in-grade at the same position. The cost of a plan to move all undercompensated Captains to the step recommended for their years-in-grade is $128,964. This increase would represent only a.47% increase in Fire salaries, while affecting 7% of it s members (a 1 to 15 cost vs benefit ratio, see p. 20). In 2015, at the request of PFFG in reference to in-grade compression in the rank of Battalion Chief, the City Council directed the City Manager to allocate $500,000 to address this and other pay compression. In the end, though, none of the money allocated went to sworn fire personnel. Recommendation Move all Captains currently compensated below the Step-Plan to the step equal to their years-in-grade at the rank of Captain. 8

10 Capacity to Compensate City Revenue Sources Revenue for the City of Greensboro has two primary sources: Property Tax and User Fees. These two sources account for over 70% of the revenue generated annually and are subject to the most changes. The current Property Tax Rate is $.6325 per $100 dollar of property value. This rate has remained the same since 2010 and historically has been as high as $.6700 per $100 dollar in FY s (see p. 21). Economic Development groups and Council historically have used the combined impact of Taxes and User Fees as a measure of how friendly a community is toward business development. According to a Tax and User Fee Study completed in FY16-17 by the City of Greensboro: The current Property Tax is the highest per dollar among similar cities in NC, with the exception of Durham (see p. 20). Greensboro s user fees are the lowest among similar cities in NC, with Raleigh s user fees being almost twice Greensboro s (see p. 20). When considered together, the combined cost of Property Tax and User Fees in Greensboro is average among similar cities. Revenue Trends: Property Taxes The amount of revenue generate by Property Taxes is directly linked to the tax valuations in the city of Greensboro. This revenue is generally stagnant, barring a change in the Property Tax rate by City Council or a change in the tax valuations for property within the city of Greensboro. The City Council can change the Property Tax Rate during the adoption of a new budget, but have recently been reluctant to do so in an effort to remain competitive within NC for commercial development. Tax revaluations are done on a 4-year rotation. The last of these tax revaluations was done in The process for a revaluation was begun in 2016, with new tax values being published for Guilford County and the city of Greensboro in February of The Guilford County Tax Department anticipates a 7.91% growth in the tax valuations within the city of Greensboro as a result of these new valuations (see p. 21). 9

11 This growth in tax valuation will generate, approximately, an additional $13 million dollars in revenue annually for the City of Greensboro, assuming no change in the Property Tax Rate. Cost of Anticipated Compensation Changes The anticipated average change in the pay grades for the Fire Department is an increase of 9.5% for all pay grades studied in a Compensation Study. This anticipated change comes as a sum of the following findings (see p. 15 & 22): 1. A 10% discrepency in the 50th percentile found for starting Firefighter s pay in similar cities and the Greensboro Fire Department % increases in the pay rate for Public Safety employees in the City of Raleigh % increases in the pay rate for Durham Fire as the result of a Compensation Study. It is anticipated that any Compensation Study resulting in changes for the Fire Pay Schedule would be accompanied with similar changes for the Police Pay Schedule as well. The estimated cost of a 9.5% increase in the Pay Schedules for Fire and Police would be $10 million dollars annually. Findings on Capacity to Compensate The increases in the tax valuations in the city of Greensboro will result in increases in the General Fund adequate to support the anticipated changes that would result from the recommendations made in this report. Any additional revenue deemed necessary to support other changes in expenditures could be easily accomodated with: 1. Returning the property taxes to the rates used prior in FY12-13, or 2. Modest increases to the User Fees, while remaining competitive by continuing to have the lowest User Fees among similar cities in NC. 10

12 COG Sworn Fire Salary Structure Range Min City of Greensboro FY Fire Sworn Salary Structure Effective December 1, 2016 through November 30, 2017 Green The 'Green Zone' Green Zone Control Zone Min Point Max Grade Rank Level 110% to MAX F09 Fire Chief 101, , , , ,500 F08 Deputy Fire Chief 84,225 99, , , ,375 F07 Assistant Fire Chief; Fire Marshal 70,200 83,304 93, , ,000 F06 Batallion Chief; Deputy Fire Marshal 58,500 69,420 78,000 85,800 97,500 F05 F04 Fire Captain; Asst Fire Marshal Fire Lieutenant; Sr Fire Inspector Range Steps % to MAX 53,300 54,781 56,261 57,742 59,222 60,703 62,183 63,664 65,144 66,625 67,958 69,290 70,623 71,955 73,288 83,281 44,444 45,679 46,913 48,148 49,382 50,617 51,851 53,086 54,320 55,555 56,666 57,777 58,888 59,999 61,111 69,444 F03 Fire Engineer 37,638 38,684 39,729 40,775 41,820 42,866 43,911 44,957 46,002 47,048 47,988 48,929 49,870 50,811 51,752 58,809 F02 Fire Fighter Sr 33,670 34,556 35,442 36,328 37,214 38,100 38,986 39,873 40,670 41,467 42,265 43,062 43,860 49,841 F01 Fire Fighter 33,483 34,281 35,078 35,875 36, * * * * ,593 Step Rates by Percent Increase Avg F05 2.8% 2.7% 2.6% 2.6% 2.5% 2.4% 2.4% 2.3% 2.3% 2.0% 2.0% 1.9% 1.9% 1.9% 2.3% F04 2.8% 2.7% 2.6% 2.6% 2.5% 2.4% 2.4% 2.3% 2.3% 2.0% 2.0% 1.9% 1.9% 1.9% 2.3% F03 2.8% 2.7% 2.6% 2.6% 2.5% 2.4% 2.4% 2.3% 2.3% 2.0% 2.0% 1.9% 1.9% 1.9% 2.3% F02 2.6% 2.6% 2.5% 2.4% 2.4% 2.3% 2.3% 2.0% 2.0% 1.9% 1.9% 1.9% 2.2% F01 2.4% 2.3% 2.3% 2.0% 2.2% Administrative Guidelines A. Frequency of step increases for Fire Fighter (F01) is every six (6) calendar months up to step 10; thereafter, all step increases are on an annual basis for those on Step 10, then frozen on Step 11. B. Frequency of step increases for Fire Fighter Sr (F02) is every six (6) calendar months up to Step 10; thereafter, all step increases are on an annual basis for those on Step 10 and above. C. Frequency of step increases for all other nonexempt ranks (F03 through F05) is on an annual basis. D. An eligible employee may not move more than one step at a time. E. Normal promotional increase from Fire Fighter to Fire Fighter Sr., or from Fire Engineer to Fire Lieutenant, is not to exceed 5% of current salary. F. Normal promotional increase from Fire Fighter Sr to Fire Engineer is at least 5% of current salary, but not to exceed the next step above which a 5% increase is awarded. G. Normal promotional increase from Fire Lieutenant to Fire Captain is not to exceed 10% of current salary. H. Normal promotional increase of two ranks (i.e., from Fire Fighter Sr. to Fire Lieutenant) is not to exceed 10% of current salary. I. Normal promotional increase from Fire Captain (F05) to exempt ranks of Battalion Chief (F06) and above will be calculated as a percent of the control point of the exempt position to which the employee is being promoted, and shall not exceed the Control Point. Promotional salary offers above the Control Point require advance review/approval by Human Resources. J. Employees below Step 15 in the step system are ineligible for merit increases or lump sum merit awards in the City's annual Merit Award Program; employees at or above Step 15 are normally subject to the annual merit award eligibility guidelines. K. Employees in the step system are ineligible for step progressions or merit awards if they do not demonstrate satisfactory job performance in annual reviews. L. As an at-will employee, there is no guarantee of salary increases. All increases are subject to change at any time at the sole discretion of the City Manager and/or City Council, or as City compensation policies, programs, or practices are introduced, amended, or eliminated. M. The initial step progression for all new recruits, following graduation, will be timed to coincide with the internal step processing cycle (e.g. normally July/December) without retroactivity or proration. N. All step progressions are frozen if the City's Merit Award Program is not approved by City Council for that fiscal year. O. All employees must be paid at least the range minimums of their assigned rank within the salary structure. Range Max Range Max COG Sworn Fire Salary Structure and Guidelines FY _ xlsx Human Resources Dept/Total Compensation Pub

13 City of Greensboro TCP Document 12

14 2014 Market Data Report MARKET DATA REPORT 2014 FY14-15 Control Point New CP as % of Market Job Code Job Title Current Pay Grade MARKET New Pay Grade FY14-15 Minimum FY14-15 Maximum R230 Specialist Laboratory G13 45,065 G13 34,883 46,511 58, R260 Supv Plant G16 64,033 G17 47,019 62,692 78, R290 Mgr Sr Water Resources G25 106,539 G25 90, , , S010 Specialist II Emergency Comm G11 36,876 G11 30,468 40,625 50, S012 Spec Master Emergency Comm G13 42,776 G13 34,883 46,511 58, S020 Supv Emergency Comm G16 54,741 G16 43,537 58,048 72, S135 Investigator Crime Scene G11 42,937 G12 32,601 43,468 54, S153 Examiner Latent Fingerprint G13 48,384 G13 34,883 46,511 58, S155 Specialist Forensics G13 44,439 G13 34,883 46,511 58, S181 Specialist Crime Analysis G13 47,262 G13 34,883 46,511 58, T040 Captain Fire F05 67,449 F05 53,300 66,625 83, T050 Battalion Fire Chief F06 79,006 F06 58,500 78,000 97, T080 Deputy Fire Chief F08 94,897 F08 84, , , T090 Fire Chief F09 122,730 F09 101, , , T105 Fire Fighter Sr F02 49,041 F02 33,670 39,873 49, T110 Fire Engineer F03 49,007 F03 37,638 47,048 58, T120 Division Fire Chief F07 91,321 F07 70,200 93, , U010 Police Officer I P01 42,194 P01 35,556 40,000 40, U040 Police Sergeant P05 62,915 P05 54,480 68,100 85, U060 Police Lieutenant P06 71,541 P06 58,725 78,300 97, U070 Police Captain P07 82,567 P07 67,500 90, , U090 Deputy Chief Police P08 108,413 P08 81, , , U100 Police Chief P09 128,850 P09 105, , , V010 Dir Human Resources X02 126,173 X02 89, , , V050 Mgr Benefits G22 85,434 G22 69,726 92, , V060 Consultant I Human Resources G16 57,293 G16 43,537 58,048 72, V066 Consultant II Human Resources G19 62,682 G19 54,843 73,124 91, V070 Supv Medical Svcs G19 69,763 G19 54,843 73,124 91, V080 Registered Nurse G13 54,400 G15 40,311 53,748 67, C Incu 9/9/ City of Greensboro Benchmark Job Classifications 13

15 Competitive Labor Market The City of Greensboro s Competitive Regional Labor Market for Retaining and Recruiting Key Talent 1. Locally/State-wide: A. City of Charlotte, NC B. City of Durham, NC C. Town of Cary, NC D. City of Fayetteville, NC E. City of High Point, NC F. City of Raleigh, NC G. City of Wilmington, NC H. City of Winston-Salem, NC I. County of Alamance, NC J. County of Davidson, NC K. County of Forsyth, NC L. County of Guilford, NC M. County of Mecklenburg, NC N. County of Orange, NC O. County of Union, NC P. County of Wake, NC Q. Office of State Personnel, NC (State Agencies and Universities) 2. Regionally: A. City of Athens, GA B. City of Augusta, GA C. City of Savannah, GA D. City of Lexington, KY E. City of Columbia, SC F. City of Charleston, SC G. City of Chattanooga, TN H. City of Knoxville, TN I. City of Chesapeake, VA J. City of Hampton, VA K. City of Newport News, VA L. City of Norfolk, VA M. City of Richmond, VA N. City of Virginia Beach, VA Specific peer organizations targeted by select City departments include. 3. Fire Department: A. City of Mesa, AZ B. City of Santa Clara, CA C. City of Tampa, FL D. City of Tualatin Valley, OR E. City of Portsmouth, VA F. County of Chesterfield, VA G. County of Henrico, VA H. County of Prince William, VA 4. Police Department: 14

16 Starting Firefighter Pay Comparison Minimum FF Pay for Comparable Metro Areas Minimum population 100,000 within 300 miles of Rank Population Name FF Starting Salary 1 102,116 Columbia, MD / 102,116 $49, ,736 Washington, DC / 633,736 $48, ,173 Arlington, VA / 220,173 $48, ,721 Prince William County, VA / 451,721 $47, ,422 Alexandria, VA / 146,422 $46, ,623 Virginia Beach, VA / 445,623 $42, ,745 Norfolk, VA / 244,745 $41, ,063 Richmond, VA / 211,063 $41, ,807 Charlotte, NC / 774,807 $40, ,271 Baltimore, MD / 622,271 $39, ,168 Chesapeake, VA / 228,168 $39, ,904 Hampton, VA / 136,904 $38, ,362 Newport News, VA / 181,362 $38, ,045 Pittsburgh, PA / 306,045 $38, ,041 Cary, NC / 146,041 $37, ,287 Raleigh, NC / 423,287 $35, ,298 Savannah, GA / 141,298 $35, ,514 Athens Clarke County, GA / 118,514 $34, ,107 Durham, NC / 240,107 $34, ,469 Winston Salem, NC / 234,469 $33, ,225 Greensboro, NC / 276,225 $33, ,421 Fayetteville, NC / 202,421 $33, ,797 High Point, NC / 106,797 $33, ,450 Memphis, TN / 653,450 $32, ,473 Lexington Fayette, KY / 304,473 $32, ,100 Wilmington, NC / 110,100 $32, ,759 Knoxville, TN / 181,759 $31, ,331 Columbia, SC / 131,331 $30, ,458 Charleston, SC / 125,458 $30, ,551 Augusta Richmond County, GA / 196,551 $26, ) No bonuses included 50th Percentile 2) Population data per US Census ACS $36, ) Community selection criteria per Total Compensation Greensboro 4) FF analyzed b/c of similar job description across jurisdiction $33, Real Difference ($3,207.55) % Difference 10% 15

17 NC Pay Grade Comparison Firefighter and Engineer Pay in Thousands Steps Charlotte 14 Durham 10 Firefighter Fayetteville 24 Greensboro 17 High Point * Raleigh ** Winston Salem Charlotte 7 Driver / Engineer Durham 10 Fayetteville 15 Greensboro 15 High Point * Raleigh ** Winston Salem Captain, Battalion Chief and Assistant Chief Pay in Thousands Steps Charlotte 5 Durham 10 Captain Fayetteville Greensboro 15 High Point * Raleigh ** Winston Salem Charlotte Durham 9 Battalion Chief Fayetteville Greensboro High Point * Raleigh ** Winston Salem Charlotte max = $126k Durham 9 Assistant Chief Fayetteville Greensboro High Point * Raleigh ** Winston Salem * High Point values represent actual pay range of members in those positions as of 6/21/2016 ** Raleigh calculated at 9.5% increase in FY16 pay grades per increase made on 4/1/2017. (Actual increases ranged from 6 13%, but were not published at time of information gathering.) Positions only included if analagous to those in Greensboro Fire Department Positions of Firefighter, Engineer and Captain include all ranks if multiple grades exist within same rank. 16

18 SFF and ENG Pay Distribution SFF Pay Study A study of the FY16-17 Salaries of SFF vs. the Step Plan for that position. Current SFF Salaries SFF Step Plan Salary ($) Green Zone Above the Line = meets Step Plan guidelines Below the Line = "undercompensated" vs Step Plan = Green Zone of the Step Plan Time in Grade (yrs) ENG Pay Study A study of the FY16-17 Salaries of ENG vs. the Step Plan for that position. Current ENG Salaries ENG Step Plan Salary ($) Green Zone Above the Line = meets Step Plan guidelines Below the Line = "undercompensated" vs Step Plan = Green Zone of the Step Plan Time in Grade (yrs) 17

19 LT and BC Pay Distribution Green Zone LT Salaries Below Green Zone LT Salaries LT Step Plan LT Pay Study A study of the FY16-17 Salaries of LT vs. the Step Plan for that position. Salary ($) Green Zone Only 8 Members of the Fire Department below Green Zone. Above the Line = meets Step Plan guidelines Below the Line = "undercompensated" vs Step Plan = Green Zone of the Step Plan Time in Grade (yrs) Salary ($) Green Zone BC Pay Study A study of the FY16-17 Salaries of BC vs. the Pay Plan for that position. Current BC Salaries BC Pay Plan Above the Line = meets Pay Plan guidelines Below the Line = "undercompensated" vs Pay Plan = Green Zone of the Pay Plan Time in Grade (yrs) 18

20 CPT Pay Distributions (Current and Proposed) CPT Pay Study A study of the FY16-17 Salaries of CPT vs. the Step Plan for that position Current Cpt Salaries Captain Step Plan Salary ($) Green Zone Above the Line = meets Step Plan guidelines Below the Line = "undercompensated" vs Step Plan = Green Zone of the Step Plan Time in Grade (yrs) CPT Full Step Study A study of the Full Step Solution for compression in CPT rank vs. the Step Plan for that position. Full Plan Salaries Captain Step Plan Salary ($) Green Zone Full Step Plan 1) all positions to Step corresponding with number of "Years in Grade" 2) maximum of Step 15 Cost to Implement $128, Time in Grade (yrs) 19

21 COG Tax and User Fee Study 20

22 Tax Revenue and Cost of Changes Fiscal Year Tax Rate (per $100) Property Valuation Percent Change Revenue Difference FY $22,594,699,541 - $143,476,342 - FY $24,184,833, % $153,573,695 $10,097,353 FY $24,348,151, % $154,610,760 $1,037,065 FY $24,219,785, % $153,190,142 -$1,420,619 FY $24,456,470, % $154,687,179 $1,497,037 FY12-13* $24,660,976, % $155,980,674 $1,293,495 FY $25,423,086, % $160,801,020 $4,820,346 FY $25,272,730, % $159,850,022 -$950,998 FY $25,672,000, % $162,375,400 $2,525,378 FY16-17* $26,077,000, % $164,937,025 $2,561,625 FY $28,139,690, % $177,983,544 $13,046,519 * Tax Revaluation Completed Property Tax and Tax Valuation History Source: COG FY16-17 Budget (Adopted) p. 17 Average Raise 9.50% Cost of Anticipated Pay Schedule Changes FY16-17 Personnel Cost Cost of Changes FY17-18 Personnel Cost Police $61,405,572 $5,833,529 $67,239,101 Fire $42,852,775 $4,071,014 $46,923,789 Total Change $9,904,543 Source: COG FY16-17 Budget (Adopted) p. 110 & p

23 Trends in State Fire Compensation 22

24 Professional Firefighters of Greensboro