Use of Salary Savings to Fund Employee Compensation

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1 Use of Salary Savings to Fund Employee Compensation Joint Finance-Appropriations Committee January 15, 2015 by Bryon Welch and Amanda Bartlett Office of Performance Evaluations 1

2 Evaluation approach Statewide accounting and payroll systems Longitudinal analysis Excludes postsecondary institutions 2

3 Definition $ Salary savings is the difference between the personnel budget and actual personnel expenditures 3

4 Salary savings generated + Overappropriation Underappropriation Turnover Vacant positions Position filled at lower pay rate Leave balance payouts Position filled at higher pay rate 4

5 Personnel appropriations Capital 8% Trustee and benefit payments 60% Operating 13% Personnel 20% Appropriations for FY Study sample 72% Total: $59 billion Personnel: $12 billion Excluded data 28% 5

6 Statewide average Personnel appropriation (%) Average salary savings 11 % Fiscal year 6

7 Types of salary savings 46 % used for personnel expenditures 41 % reverted Less than half was used on new or unexpected personnel expenditures 13 % transferred to another expenditure category 7

8 Statewide average Personnel appropriation (%) Average salary savings 11 % Fiscal year 8

9 Agency-level savings varied to a large degree Personnel appropriation (%) Fiscal year Minimum and maximum Statewide average 80% range

10 Significant factors Turnover rate Dependence on the general fund Size of the agency Branch of government 10

11 Agencies with more salary savings used for personnel expenditures provided ongoing salary increases to more employees test Employees receiving an increase (%) 18% No salary savings expended 27% Low (>0 2.9%) 43% Medium (3 5.9%) 56% High (> 6%) Estimated salary savings expenditures 11

12 Effect on ongoing On average, salary savings provides ongoing salary increases for a small percentage of employees. salary increases CEC provides increases to a large portion of employees. 62 % Years with a CEC appropriation Salary savings provides increases to a small portion of employees. 11 % Years without a CEC appropriation 12

13 Agencies with less salary savings used for personnel expenditures provided one-time pay increases to more employees test Employees receiving an increase (%) 0% No salary savings expended 11% Low (>0 2.9%) 7% Medium (3 5.9%) 5% High (> 6%) Estimated salary savings expenditures 13

14 Additional On average, salary demands savings provides ongoing salary increases for a small percentage of employees. Leave balance payouts and overtime represent major personnel expenditures that are not consistently incorporated into budgets. Million ($) Vacation 8 Holiday 6 Comp 4 Paid overtime Fiscal year 14

15 Impacts of relying on salary savings Agencies have discretion to award targeted increases to employees. 15

16 Impacts of relying on salary savings Distribution is inequitable based on variable turnover rates and the lack of uniformity in the way agencies budget for personnel costs. 16

17 Impacts of relying on salary savings Agencies who adhere to their budgets have little or no salary savings available, resulting in a perverse incentive to deviate from personnel budgets. 17

18 Impacts of relying on salary savings Agencies cannot rely on salary savings for long-term planning. 18

19 Policy considerations Should statewide data systems be integrated to precisely monitor and manage salary savings? 19

20 Policy considerations Should paid overtime and leave balance payouts be uniformly incorporated into agency personnel budgets? 20

21 Policy considerations Does legislative intent in Idaho Code align with today s legislative priorities? 21

22 Policy considerations In addition to a CEC and salary savings, what other tools can be used to address unmet employee compensation needs? 22

23 Other compensation tools could help meet the Legislature s statutory obligations and provide the type of career progression and market competitiveness that a CEC and salary savings cannot address. 23

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