VOLUME 3 | ISSUE 1

State-to-State Comparison of Public Employee Compensation Levels - 2009

he analysis that follows is the third annual update of the State-to- State Comparison of Public Employee Compensation Levels report, T which was initially published in June 2008. 1 During 2008, Applied Analysis reviewed a number of Nevada-specific fiscal issues on behalf of the Las Vegas Chamber of Commerce.2 The second report in this series provided a function-level comparison of average wage and salary payments as well as staffing levels for state and local governments based on data reported by the U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll.3 The fiscal briefing released in 2008 reflected wages, salaries and staffing levels as of 2006, the latest data available at the time the report was prepared. Last January, an updated report4 was released after the U.S. Census Bureau released the results of its 2008 Annual Survey of State and Local Government Employment and Payroll in December 2009. 5

In December 2010, the U.S. Census Bureau released the results of its 2009 Annual Survey of State and Local Government and Payroll.6 This report updates the comparative analyses with the most recent wage, salary and employment figures. We have also developed a database of state and local employment levels and payroll information for the past 10 years, facilitating comparisons of current conditions as well as how payrolls and staffing levels have changed over time.

FINDINGS IN SUMMARY

Average annual salaries for Nevada’s state and local government workers rose 2.2 percent in 2009 compared to the prior year, or from $55,700 to $56,900. Nevada’s state and local government employees’ earnings were 113 percent of the national average (i.e., $50,200) in 2009, down slightly from 114 percent in the prior year. The national average salary for state and local government workers rose 2.8 percent in 2009, or 0.6 percentage points more than the increase reported in Nevada. The lower- than-average salary escalation was sufficient to move Nevada’s public State-to-State Comparison th th of Public Employee workers from the 6 highest paid in the nation in 2008 to the 9 highest Compensation Levels - 2009 paid in the nation in 2009.

1 Available at http://www.lvchamber.com/files/pdf/FAB-state-to-state-comparison.pdf. 2 Available at http://www.lvchamber.com/government-affairs/fiscal-analysis-report. 3 See, U.S. Census Bureau, Census of Governments (http://www.census.gov/govs/). 4 Available at http://www.lvchamber.com/files/pdf/FAB-public-employee-comp-update.pdf. 5 See, U.S. Census Bureau, Census of Governments (http://www.census.gov/govs/). 6 See, U.S. Census Bureau, Census of Governments (http://www.census.gov/govs/apes/).

January 2011

The discrepancy between local and state comparisons to national averages persisted in 2009, with local employees earning 116 percent of the national local government average ($56,900 in Nevada compared to $49,200 nationally), and state employees earning 107 percent of the national state government average ($56,700 in Nevada compared to $52,900 nationally). Worth noting is that the U.S. Census Bureau data classifies K-12 teachers as “local” employees. If teachers are removed from the “local” calculation, Nevada’s local government workers report wage payments 129 percent of the national average, on par with the premium reported in 2008.

Employee Categories State State Local and Local

US Average Public Employee Salary $52,895 $49,212 $50,187 NV Average Public Employee Salary $56,688 $56,935 $56,872

Nevada Salary as a Percent of US 107.2% 115.7% 113.3% Nevada Salary State Ranking (a) 11 out of 50 9 out of 51 9 out of 51

Nevada Public Employees per 1,000 Population 11.2 32.5 43.6 Nevada Public Employees per 1,000 Population Ranking (a) 46 out of 50 47 out of 51 51 out of 51 (a) For rankings, 1 equals first (highest) in the nation (includes District of Columbia)

In total, 69 percent of all state and local government employees were in job categories reporting higher-than-average wages in 2009, 2 percentage points higher than the 67 percent share reported in 2008. In other words, 79,200 employees out of a total of 115,400 earned higher-than-average wages. Only three of the 29 state and local government employee categories analyzed reported lower-than-average wages in 2009.

Nevada’s state and local government employees were paid less than the national averages in the following three job classifications: 1) electric State-to-State Comparison power workers (95 percent of the national average compared to last of Public Employee year’s 101 percent, though the number of employees increased from 99 Compensation Levels - 2009 to 117); 2) elementary and secondary instruction (96 percent of the national average, an improvement from last year’s 95 percent as the number of teachers increased from 32,600 to 32,700); and 3) higher education instruction (91 percent of the national average, a decline from last year’s 95 percent as the number of instructors fell from 3,600 in the prior year to 3,400 in 2009).

January 2011

Those at the other end of the income spectrum included firefighters (149 percent of the national average); water supply employees (144 percent of the national average); other fire employees (139 percent of the national average); and sewerage employees (133 percent of the national average).

National rankings by job classification also provided meaningful insight into the relative difference in Nevada’s state and local wage and salary payments. Of the 29 job categories reviewed, Nevada’s public employees placed in the top three 12 times, and in the top five 17 times. Job classifications ranking in the top three nationally included: other fire employees, who ranked 1st in the nation; other government administration, judicial and legal, firefighters, parks and recreation, housing and community development, water supply, and transit all ranked 2nd in the nation; and police-other, hospital employees and sewerage employees all ranked 3rd highest nationally.

All local government job classifications ranked in the top ten in the nation except for air transportation workers (11th highest in the nation), electric power employees (14th highest in the nation), and elementary and secondary teachers (18th highest in the nation). Notably, K-12 school teachers, which account for the largest single group of state and local workers, moved from ranking 23rd nationally in 2006 to ranking 18th nationally in both 2008 and 2009.

Only one state government employee classification ranked in the top three highest paid compared to the nation for that classification, judicial and legal employees (3rd highest in the nation). Job classifications ranking in the top five included other state level police employees and hospital employees, which both ranked 5th highest in the nation. The only state classifications ranking below the top 14 in the nation were financial administration employees employed by the state (24th in the nation, an improvement from 32nd in the nation last year), and higher education – instructional employees (34th in the nation, a drop from 30th in the nation in 2008).

Also worth noting is that the majority of salaries reported for both state and local government employees in Nevada are exclusive of an annual State-to-State Comparison of Public Employee retirement plan contribution totaling 20.5 percent of salary (or 37.0 Compensation Levels - 2009 percent for police and fire employees) in 2009, half of which is contributed on behalf of the employee but not counted in his or her salary. Specifically, for public employees participating in the “Employer-Pay” plan, he or she has taken a reduction in his or her salary or not received a pay raise in exchange for retirement plan contributions to be made on his or her behalf.

January 2011

Approximately 82 percent of state and local government employees participate in the “Employer-Pay” plan offered by Nevada Public Employees’ Retirement System (PERS), as opposed to the “Employer/Employee-Pay” plan.7 As stated above, those participating in the “Employer-Pay” plan receive a lower salary in exchange for contributions to be made on their behalf to their own retirement fund by their employer. Both the “Employer-Pay” plan and the “Employer/Employee-Pay” plan have unique advantages and disadvantages, but what is relevant to this analysis is the fact that the majority of government employees in Nevada “earn” higher salaries than what is generally reported as take home pay. For the approximately 82 percent of employees enrolled in the “Employer-Pay” plan, this analysis excludes the portion of the employee’s salary which is theoretically contributed to his or her own retirement on his or her behalf by the government employer. These contributions are currently 11.25 percent (of the employee’s salary) for employees other than police and fire, and 18.5 percent for police and fire employees, and are scheduled to increase again on July 1, 2011. That said, there is only limited data available on whether similar contributions are included or excluded in other state and local governments’ salary calculations; thus, to be conservative, no attempt was made to account for such contributions in the salaries reported for Nevada public employees.

Finally, Nevada also continued to rank dead last in terms of the number of state and local government employees per 1,000 residents. The state’s government staffing ratio declined slightly from 43.7 employees per 1,000 population in 2008 to 43.6 employees per 1,000 population in 2009; no state had a smaller government workforce in either year. State staffing levels increased from 10.9 to 11.2 employees per 1,000 population from 2008 to 2009, respectively, which was sufficient to move Nevada from 47th to 46th nationally. Local governments reported a slight decline from 32.8 employees per 1,000 population to 32.5 employees per 1,000 population during the same period, ranking Nevada at 47th nationally (consistent with the prior year).

State-to-State Comparison of Public Employee Compensation Levels - 2009

7 See, Public Employees’ Retirement System of the State of Nevada, Actuarial Valuation as of June 30, 2007. The most recent actuarial valuation report is not made readily available for public review, but a 2010 report on PERS for the Legislative Council Bureau notes simply that the “majority” of employees participate in the “Employer-Pay” plan. It is not expected that the proportion of employees participating in the “Employer-Pay” plan versus the “Employer/Employee-Pay” plan has changed materially since 2007.

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METHODOLOGY

This analysis is based on data obtained from the U.S. Census Bureau, Census of Governments, Survey of State and Local Government Employment and Payroll.8 The annual survey, which began in 1957, is designed to provide current estimates of state and local government employment and payrolls.9 Detailed data are obtained on employees, by program function, and for selected job categories. Data on employees include number of full and part-time workers and gross wages paid. Data by function include approximately 30 primary functions such as education, hospitals, police protection, public welfare and highways. Data for job categories are limited to major categories such as instructional employees in education and public safety officers in police protection.

The survey-based data include only wages and salaries; they do not reflect employer contributions to health care, retirement and other employee benefits. In Nevada, Public Employee Retirement System payments made by the employer on behalf of the employee are not included in wages and salaries. If quasi-salary payments were included, they would materially increase the wages and salaries paid to the state’s employees. This reality notwithstanding, there is only limited available data on whether similar contributions are included or excluded in other state and local governments’ salary calculations.

The data reported and analyzed in this fiscal briefing are as of 2009 and were published by the U.S. Census Bureau in 2010. They are the most current data available at the time this analysis was undertaken. The data are appropriate for the analysis undertaken. The U.S. Census Bureau reports that the Annual Public Employment Survey data are used by the Bureau of Economic Analysis to update and develop economic measures for the government sector, such as the national income and product accounts. The Bureau of Labor Statistics also uses these data to adjust the monthly public employment series. The Department of Housing and Urban Development uses these data to establish payroll guidelines for some local public authorities. State and local governments also use the data for peer government analyses, such as the one undertaken here. State-to-State Comparison Professional and academic analysts use the information for trend of Public Employee analysis, to compare public and private sector employment and payrolls Compensation Levels - 2009 in the U.S., and to compare U.S. public sector employment with other countries.

8 See, U.S. Census Bureau, Census of Governments (http://www.census.gov/govs/). 9 The United States Code, Title 13, authorizes the survey and provides for voluntary responses.

January 2011

ANALYSIS LIMITATIONS

As with any analysis, there are important limitations that must be considered when drawing conclusion from the data utilized. Primary among these are comparability and completeness issues. Not all states classify all employees similarly. For example, teachers are classified as “local” employees while, in Nevada, they are more commonly considered “state” employees. Differing classifications of employees could impact the comparability of estimated salaries as well as relative employment levels. Along these same lines, the relative complexity of certain job functions in Nevada compared to other states may also factor into relative compensation levels. Certain state or local governmental functions may require personnel with higher qualifications and/or more experience than are required in other states, thereby increasing the average salaries attributable to that function. Finally, whether higher-level positions are brought in-house rather than out-sourced to contractors may also impact average salary payments reported from state to state.

Additionally, reported data are not always complete. The U.S. Census Bureau applies appropriate statistical methods to impute for missing data; however, these limitations warrant additional caution particularly when undertaking segmented analyses.

It is also important to note that this analysis does not consider the differential impacts of employee benefit levels. This is a key factor that may also impact wage and salary levels for otherwise similarly-situated employees.

State-to-State Comparison of Public Employee Compensation Levels - 2009

January 2011 Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.1 Comparative Analysis of Government Employee Payrolls, Nevada and National Averages State and Local Government Levels 2008 and 2009

Average Salary - Nevada Average Salary - US Nevada as a Percent of US Nevada Ranking

Percent Percent Percentage Function 2009 2008 Change 2009 2008 Change 2009 2008 Point Change 2009 2008 Change

Total $ 56,872 $ 55,657 2.2% $ 50,187 $ 48,805 2.8% 113.3% 114.0% -0.7% 9 6 -3 Financial Administration $ 59,890 $ 57,063 5.0% $ 51,218 $ 49,547 3.4% 116.9% 115.2% 1.8% 5 4 -1 Other Government Administration $ 63,750 $ 58,818 8.4% $ 51,348 $ 49,528 3.7% 124.2% 118.8% 5.4% 2 4 2 Judicial and Legal $ 73,110 $ 69,350 5.4% $ 56,753 $ 55,304 2.6% 128.8% 125.4% 3.4% 2 2 0 Police Protection - Officers $ 82,382 $ 84,653 -2.7% $ 65,752 $ 64,413 2.1% 125.3% 131.4% -6.1% 4 4 0 Police - Other $ 57,698 $ 55,093 4.7% $ 44,818 $ 44,214 1.4% 128.7% 124.6% 4.1% 3 3 0 Firefighters $ 99,777 $ 100,201 -0.4% $ 67,018 $ 65,949 1.6% 148.9% 151.9% -3.1% 2 2 0 Fire - Other $ 78,018 $ 77,225 1.0% $ 56,247 $ 53,731 4.7% 138.7% 143.7% -5.0% 1 1 0 Correction $ 62,871 $ 61,114 2.9% $ 48,671 $ 47,899 1.6% 129.2% 127.6% 1.6% 5 4 -1 Highways $ 60,275 $ 57,910 4.1% $ 48,753 $ 47,921 1.7% 123.6% 120.8% 2.8% 5 5 0 Air Transportation $ 58,000 $ 53,502 8.4% $ 56,344 $ 56,543 -0.4% 102.9% 94.6% 8.3% 15 20 5 Water Transport & Terminals $ - $ - 0.0% $ 63,676 $ 60,606 5.1% n.a. n.a. n.a. n.a. n.a. n.a. Public Welfare $ 51,461 $ 50,183 2.5% $ 44,308 $ 43,407 2.1% 116.1% 115.6% 0.5% 7 7 0 Health $ 56,854 $ 57,551 -1.2% $ 49,120 $ 48,061 2.2% 115.7% 119.7% -4.0% 8 4 -4 Hospitals $ 65,556 $ 64,200 2.1% $ 53,637 $ 51,421 4.3% 122.2% 124.9% -2.6% 3 4 1 Social Insurance Administration $ 51,664 $ 46,997 9.9% $ 48,772 $ 48,636 0.3% 105.9% 96.6% 9.3% 16 20 4 Solid Waste Management $ 51,644 $ 46,663 10.7% $ 45,086 $ 43,300 4.1% 114.5% 107.8% 6.8% 10 14 4 Sewerage $ 70,276 $ 68,000 3.3% $ 52,969 $ 51,433 3.0% 132.7% 132.2% 0.5% 3 3 0 Parks and Recreation $ 49,098 $ 46,001 6.7% $ 39,196 $ 38,494 1.8% 125.3% 119.5% 5.8% 2 3 1 Housing & Community Development $ 63,001 $ 61,738 2.0% $ 49,761 $ 49,046 1.5% 126.6% 125.9% 0.7% 2 3 1 Natural Resources $ 56,671 $ 54,623 3.7% $ 48,451 $ 47,776 1.4% 117.0% 114.3% 2.6% 11 13 2 Water Supply $ 76,064 $ 69,301 9.8% $ 52,955 $ 50,941 4.0% 143.6% 136.0% 7.6% 2 3 1 Electric Power $ 69,892 $ 72,540 -3.7% $ 73,936 $ 71,685 3.1% 94.5% 101.2% -6.7% 13 11 -2 Gas Supply $ - $ - 0.0% $ 49,090 $ 46,469 5.6% n.a. n.a. n.a. n.a. n.a. n.a. Transit $ 73,017 $ 72,141 1.2% $ 60,370 $ 58,544 3.1% 121.0% 123.2% -2.3% 2 1 -1 Elem & Sec Instructional $ 50,444 $ 48,257 4.5% $ 52,305 $ 50,652 3.3% 96.4% 95.3% 1.2% 19 18 -1 Elem & Secondary - Other $ 38,417 $ 40,389 -4.9% $ 32,069 $ 31,433 2.0% 119.8% 128.5% -8.7% 9 7 -2 Higher Ed Instructional $ 68,529 $ 69,282 -1.1% $ 75,748 $ 72,959 3.8% 90.5% 95.0% -4.5% 33 29 -4 Higher Ed - Other $ 47,038 $ 46,441 1.3% $ 44,347 $ 43,396 2.2% 106.1% 107.0% -0.9% 13 12 -1 Other Education $ 64,205 $ 57,658 11.4% $ 52,113 $ 50,007 4.2% 123.2% 115.3% 7.9% 6 10 4 Libraries $ 44,358 $ 43,539 1.9% $ 38,445 $ 37,348 2.9% 115.4% 116.6% -1.2% 4 4 0 Liquor Stores $ - $ - 0.0% $ 35,717 $ 35,198 1.5% n.a. n.a. n.a. n.a. n.a. n.a. Other and Unallocable $ 64,014 $ 61,243 4.5% $ 51,520 $ 50,479 2.1% 124.3% 121.3% 2.9% 3 4 1 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.2 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average State and Local Government Levels, 2008

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 114,287 $ 530,068,425 $ 55,657 16,678,709 $ 67,833,417,695 $ 48,805 114.0% Financial Administration 3,107 $ 14,774,458 $ 57,063 408,825 $ 1,687,994,043 $ 49,547 115.2% Other Government Administration 3,160 $ 15,488,748 $ 58,818 292,984 $ 1,209,240,344 $ 49,528 118.8% Judicial and Legal 3,732 $ 21,567,821 $ 69,350 429,207 $ 1,978,074,087 $ 55,304 125.4% Police Protection - Officers 5,753 $ 40,584,055 $ 84,653 707,723 $ 3,798,904,270 $ 64,413 131.4% Police - Other 3,098 $ 14,223,147 $ 55,093 244,367 $ 900,367,134 $ 44,214 124.6% Firefighters 2,462 $ 20,557,931 $ 100,201 323,401 $ 1,777,326,017 $ 65,949 151.9% Fire - Other 317 $ 2,040,025 $ 77,225 26,193 $ 117,280,412 $ 53,731 143.7% Correction 6,710 $ 34,173,009 $ 61,114 747,549 $ 2,983,923,888 $ 47,899 127.6% Highways 3,131 $ 15,109,717 $ 57,910 539,624 $ 2,154,955,781 $ 47,921 120.8% Air Transportation 1,378 $ 6,143,813 $ 53,502 47,588 $ 224,230,030 $ 56,543 94.6% Water Transport & Terminals - $ - $ - 13,341 $ 67,378,274 $ 60,606 n.a. Public Welfare 2,511 $ 10,500,867 $ 50,183 522,985 $ 1,891,773,449 $ 43,407 115.6% Health 2,089 $ 10,018,666 $ 57,551 446,071 $ 1,786,566,568 $ 48,061 119.7% Hospitals 5,849 $ 31,292,163 $ 64,200 998,230 $ 4,277,501,078 $ 51,421 124.9% Social Insurance Administration 438 $ 1,715,378 $ 46,997 79,518 $ 322,287,371 $ 48,636 96.6% Solid Waste Management 91 $ 353,860 $ 46,663 114,152 $ 411,901,816 $ 43,300 107.8% Sewerage 891 $ 5,048,994 $ 68,000 126,594 $ 542,588,866 $ 51,433 132.2% Parks and Recreation 4,030 $ 15,448,604 $ 46,001 271,674 $ 871,475,881 $ 38,494 119.5% Housing & Community Development 585 $ 3,009,714 $ 61,738 113,216 $ 462,731,107 $ 49,046 125.9% Natural Resources 1,089 $ 4,957,043 $ 54,623 187,763 $ 747,548,789 $ 47,776 114.3% Water Supply 2,481 $ 14,327,945 $ 69,301 171,894 $ 729,701,989 $ 50,941 136.0% Electric Power 99 $ 598,458 $ 72,540 78,935 $ 471,535,453 $ 71,685 101.2% Gas Supply - $ - $ - 11,824 $ 45,787,247 $ 46,469 n.a. Transit 277 $ 1,665,261 $ 72,141 238,596 $ 1,164,037,257 $ 58,544 123.2% Elem & Sec Instructional 32,594 $ 131,074,259 $ 48,257 4,788,849 $ 20,213,667,845 $ 50,652 95.3% Elem & Secondary - Other 12,624 $ 42,489,572 $ 40,389 2,079,916 $ 5,448,095,503 $ 31,433 128.5% Higher Ed Instructional 3,629 $ 20,952,165 $ 69,282 667,917 $ 4,060,906,934 $ 72,959 95.0% Higher Ed - Other 7,065 $ 27,342,117 $ 46,441 1,296,258 $ 4,687,695,200 $ 43,396 107.0% Other Education 146 $ 701,503 $ 57,658 93,591 $ 390,019,311 $ 50,007 115.3% Libraries 921 $ 3,341,643 $ 43,539 134,933 $ 419,955,784 $ 37,348 116.6% Liquor Stores - $ - $ - 7,953 $ 23,327,592 $ 35,198 n.a. Other and Unallocable 4,030 $ 20,567,489 $ 61,243 467,038 $ 1,964,638,375 $ 50,479 121.3% Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.3 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average State and Local Government Levels, 2009

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 115,363 $ 546,741,127 $ 56,872 16,627,330 $ 69,539,049,085 $ 50,187 113.3% Financial Administration 3,072 $ 15,331,750 $ 59,890 401,002 $ 1,711,532,896 $ 51,218 116.9% Other Government Administration 3,304 $ 17,552,523 $ 63,750 283,436 $ 1,212,819,193 $ 51,348 124.2% Judicial and Legal 3,659 $ 22,292,390 $ 73,110 431,456 $ 2,040,547,794 $ 56,753 128.8% Police Protection - Officers 5,285 $ 36,282,277 $ 82,382 719,358 $ 3,941,606,554 $ 65,752 125.3% Police - Other 3,301 $ 15,871,836 $ 57,698 243,781 $ 910,483,774 $ 44,818 128.7% Firefighters 2,553 $ 21,227,613 $ 99,777 325,110 $ 1,815,684,273 $ 67,018 148.9% Fire - Other 303 $ 1,969,957 $ 78,018 26,733 $ 125,303,889 $ 56,247 138.7% Correction 6,565 $ 34,395,800 $ 62,871 759,513 $ 3,080,536,635 $ 48,671 129.2% Highways 3,149 $ 15,817,261 $ 60,275 533,557 $ 2,167,717,330 $ 48,753 123.6% Air Transportation 1,250 $ 6,041,646 $ 58,000 48,876 $ 229,488,535 $ 56,344 102.9% Water Transport & Terminals - $ - $ - 12,949 $ 68,711,359 $ 63,676 n.a. Public Welfare 2,633 $ 11,291,383 $ 51,461 518,765 $ 1,915,443,129 $ 44,308 116.1% Health 2,413 $ 11,432,319 $ 56,854 442,149 $ 1,809,847,991 $ 49,120 115.7% Hospitals 5,881 $ 32,127,997 $ 65,556 1,002,266 $ 4,479,873,298 $ 53,637 122.2% Social Insurance Administration 556 $ 2,393,774 $ 51,664 81,237 $ 330,172,557 $ 48,772 105.9% Solid Waste Management 117 $ 503,527 $ 51,644 112,280 $ 421,850,387 $ 45,086 114.5% Sewerage 901 $ 5,276,589 $ 70,276 127,459 $ 562,615,448 $ 52,969 132.7% Parks and Recreation 3,487 $ 14,267,115 $ 49,098 270,294 $ 882,871,143 $ 39,196 125.3% Housing & Community Development 626 $ 3,286,553 $ 63,001 111,575 $ 462,672,641 $ 49,761 126.6% Natural Resources 1,163 $ 5,492,360 $ 56,671 186,875 $ 754,525,433 $ 48,451 117.0% Water Supply 2,307 $ 14,623,236 $ 76,064 172,252 $ 760,137,375 $ 52,955 143.6% Electric Power 117 $ 681,448 $ 69,892 78,468 $ 483,469,621 $ 73,936 94.5% Gas Supply - $ - $ - 11,473 $ 46,934,400 $ 49,090 n.a. Transit 276 $ 1,679,398 $ 73,017 239,627 $ 1,205,515,180 $ 60,370 121.0% Elem & Sec Instructional 32,720 $ 137,543,670 $ 50,444 4,714,622 $ 20,550,042,681 $ 52,305 96.4% Elem & Secondary - Other 12,858 $ 41,163,742 $ 38,417 2,066,609 $ 5,522,871,548 $ 32,069 119.8% Higher Ed Instructional 3,369 $ 19,239,387 $ 68,529 683,554 $ 4,314,821,985 $ 75,748 90.5% Higher Ed - Other 8,067 $ 31,621,282 $ 47,038 1,331,317 $ 4,919,951,440 $ 44,347 106.1% Other Education 135 $ 722,311 $ 64,205 87,281 $ 379,040,674 $ 52,113 123.2% Libraries 1,001 $ 3,700,158 $ 44,358 135,931 $ 435,485,007 $ 38,445 115.4% Liquor Stores - $ - $ - 8,177 $ 24,338,199 $ 35,717 n.a. Other and Unallocable 4,295 $ 22,911,825 $ 64,014 459,348 $ 1,972,136,716 $ 51,520 124.3% Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.4 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average State Government Level, 2008 and 2009

Average Salary - Nevada Average Salary - US Nevada as a Percent of US Nevada Ranking Percent Percent Percentage Function 2009 2008 Change 2009 2008 Change 2009 2008 Point Change 2009 2008 Change

Total $ 56,688 $ 55,266 2.6% $ 52,895 $ 51,507 2.7% 107.2% 107.3% -0.1% 11 9 -2 Financial Administration $ 50,154 $ 46,361 8.2% $ 51,364 $ 50,136 2.4% 97.6% 92.5% 5.2% 24 32 8 Other Government Administration $ 62,093 $ 56,127 10.6% $ 54,217 $ 52,799 2.7% 114.5% 106.3% 8.2% 6 11 5 Judicial and Legal $ 81,048 $ 77,558 4.5% $ 60,307 $ 58,691 2.8% 134.4% 132.1% 2.2% 3 4 1 Police Total $ 68,682 $ 66,157 3.8% $ 61,427 $ 60,078 2.2% 111.8% 110.1% 1.7% 9 10 1 Police Protection - Officers $ 77,420 $ 74,738 3.6% $ 70,233 $ 68,717 2.2% 110.2% 108.8% 1.5% 7 9 2 Police - Other $ 58,840 $ 56,946 3.3% $ 45,957 $ 45,758 0.4% 128.0% 124.5% 3.6% 5 6 1 Correction $ 58,979 $ 56,434 4.5% $ 48,801 $ 47,895 1.9% 120.9% 117.8% 3.0% 9 8 -1 Highways $ 58,058 $ 54,970 5.6% $ 51,772 $ 51,230 1.1% 112.1% 107.3% 4.8% 11 12 1 Air Transportation $ - $ - 0.0% $ 62,346 $ 59,296 5.1% n.a. n.a. n.a. n.a. n.a. n.a. Water Transport & Terminals $ - $ - 0.0% $ 57,031 $ 56,970 0.1% n.a. n.a. n.a. n.a. n.a. n.a. Public Welfare $ 49,582 $ 47,160 5.1% $ 43,969 $ 42,894 2.5% 112.8% 109.9% 2.8% 13 15 2 Health $ 57,006 $ 55,765 2.2% $ 50,512 $ 48,492 4.2% 112.9% 115.0% -2.1% 14 13 -1 Hospitals $ 61,927 $ 60,792 1.9% $ 52,507 $ 50,853 3.3% 117.9% 119.5% -1.6% 5 5 0 Social Insurance Administration $ - $ 46,997 0.0% $ - $ 48,549 n.a n.a. 96.8% n.a. n.a. 19 n.a. Solid Waste Management $ - $ - 0.0% $ 63,266 $ 64,509 -1.9% n.a. n.a. n.a. n.a. n.a. n.a. Sewerage $ - $ - 0.0% $ 69,124 $ 68,150 1.4% n.a. n.a. n.a. n.a. n.a. n.a. Parks and Recreation $ 50,012 $ 49,003 2.1% $ 40,944 $ 39,585 3.4% 122.1% 123.8% -1.6% 12 10 -2 Natural Resources $ 56,706 $ 54,481 4.1% $ 48,831 $ 48,373 0.9% 116.1% 112.6% 3.5% 11 12 1 Water Supply (1) $ 75,657 $ 77,763 -2.7% $ 61,998 $ 66,139 -6.3% 122.0% 117.6% 4.5% 1 1 0 Electric Power (1) $ 75,657 $ 77,763 -2.7% $ 80,267 $ 77,229 3.9% 94.3% 100.7% -6.4% 4 3 -1 Transit $ - $ - 0.0% $ 71,178 $ 68,326 4.2% n.a. n.a. n.a. n.a. n.a. n.a. Elem and Sec Ed Total $ - $ - 0.0% $ 55,125 $ 53,655 2.7% n.a. n.a. n.a. n.a. n.a. n.a. Elem & Sec Instructional $ - $ - 0.0% $ 62,674 $ 60,036 4.4% n.a. n.a. n.a. n.a. n.a. n.a. Elem & Secondary - Other $ - $ - 0.0% $ 35,994 $ 35,441 1.6% n.a. n.a. n.a. n.a. n.a. n.a. Higher Education Total $ 53,369 $ 54,192 -1.5% $ 54,880 $ 53,300 3.0% 97.2% 101.7% -4.4% 28 17 -11 Higher Ed Instructional $ 68,529 $ 69,282 1.1% $ 76,284 $ 73,304 4.1% 89.8% 94.5% -4.7% 34 30 -4 Higher Ed - Other $ 47,038 $ 46,441 -1.3% $ 44,455 $ 43,570 2.0% 105.8% 106.6% -0.8% 13 13 0 Other Education $ 64,205 $ 57,658 11.4% $ 52,113 $ 50,007 4.2% 123.2% 115.3% 7.9% 6 10 n.a. Libraries $ - $ - 0.0% $ 40,123 $ 37,260 7.7% n.a. n.a. n.a. n.a. n.a. n.a. Liquor Stores $ - $ - 0.0% $ 35,717 $ 35,198 1.5% n.a. n.a. n.a. n.a. n.a. n.a. Other and Unallocable $ 60,385 $ 57,335 5.3% $ 54,265 $ 52,958 2.5% 111.3% 108.3% 3.0% 11 10 -1 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009. Note: (1) Rankings for this category are out of significantly fewer than 50, due to differences in classification (i.e. state or local) for this function among states.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.5 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average State Government Level, 2008

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 28,437 $ 130,967,208 $ 55,266 4,362,701 $ 18,725,928,185 $ 51,507 107.3% Financial Administration 1,459 $ 5,636,751 $ 46,361 172,014 $ 718,678,236 $ 50,136 92.5% Other Government Administration 987 $ 4,616,405 $ 56,127 55,214 $ 242,935,425 $ 52,799 106.3% Judicial and Legal 662 $ 4,278,604 $ 77,558 176,319 $ 862,368,259 $ 58,691 132.1% Police Total 821 $ 4,526,210 $ 66,157 108,044 $ 540,920,312 $ 60,078 110.1% Police Protection - Officers 425 $ 2,646,981 $ 74,738 67,388 $ 385,891,334 $ 68,717 108.8% Police - Other 396 $ 1,879,229 $ 56,946 40,656 $ 155,028,978 $ 45,758 124.5% Correction 3,771 $ 17,734,485 $ 56,434 481,390 $ 1,921,350,199 $ 47,895 117.8% Highways 1,764 $ 8,080,573 $ 54,970 236,977 $ 1,011,694,301 $ 51,230 107.3% Air Transportation - $ - $ - 3,156 $ 15,594,833 $ 59,296 n.a. Water Transport & Terminals - $ - $ - 5,235 $ 24,852,998 $ 56,970 n.a. Public Welfare 1,581 $ 6,213,313 $ 47,160 242,925 $ 868,326,994 $ 42,894 109.9% Health 1,285 $ 5,971,450 $ 55,765 185,667 $ 750,286,410 $ 48,492 115.0% Hospitals 1,486 $ 7,528,063 $ 60,792 414,537 $ 1,756,707,596 $ 50,853 119.5% Social Insurance Administration 438 $ 1,715,378 $ 46,997 79,029 $ 319,734,554 $ 48,549 96.8% Solid Waste Management - $ - $ - 1,922 $ 10,332,243 $ 64,509 n.a. Sewerage - $ - $ - 1,784 $ 10,131,630 $ 68,150 n.a. Parks and Recreation 197 $ 804,464 $ 49,003 34,916 $ 115,178,371 $ 39,585 123.8% Housing & Community Develop n.a. n.a. n.a. - $ - $ - n.a. Natural Resources 925 $ 4,199,568 $ 54,481 145,825 $ 587,832,547 $ 48,373 112.6% Water Supply 16 $ 103,684 $ 77,763 756 $ 4,166,757 $ 66,139 117.6% Electric Power 16 $ 103,684 $ 77,763 4,089 $ 26,315,818 $ 77,229 100.7% Gas Supply - $ - $ - - $ - $ - n.a. Transit - $ - $ - 32,198 $ 183,329,226 $ 68,326 n.a. Elem and Sec Ed Total - $ - $ - 52,968 $ 236,832,550 $ 53,655 n.a. Elem & Sec Instructional - $ - $ - 39,226 $ 196,246,275 $ 60,036 n.a. Elem & Secondary - Other - $ - $ - 13,742 $ 40,586,275 $ 35,441 n.a. Higher Education Total 10,694 $ 48,294,282 $ 54,192 1,633,702 $ 7,256,312,006 $ 53,300 101.7% Higher Ed Instructional 3,629 $ 20,952,165 $ 69,282 534,564 $ 3,265,492,382 $ 73,304 94.5% Higher Ed - Other 7,065 $ 27,342,117 $ 46,441 1,099,138 $ 3,990,819,624 $ 43,570 106.6% Other Education 146 $ 701,503 $ 57,658 93,591 $ 390,019,311 $ 50,007 115.3% Libraries - $ - $ - 601 $ 1,866,124 $ 37,260 n.a. Liquor Stores - $ - $ - 7,953 $ 23,327,592 $ 35,198 n.a. Other and Unallocable 2,189 $ 10,458,791 $ 57,335 191,889 $ 846,833,893 $ 52,958 n.a. Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.6 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average State Government Level, 2009

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 29,517 $ 139,439,037 $ 56,688 4,399,190 $ 19,391,179,290 $ 52,895 107.2% Financial Administration 1,404 $ 5,868,071 $ 50,154 169,066 $ 723,659,140 $ 51,364 97.6% Other Government Administration 1,275 $ 6,597,344 $ 62,093 56,739 $ 256,352,496 $ 54,217 114.5% Judicial and Legal 688 $ 4,646,724 $ 81,048 178,602 $ 897,577,961 $ 60,307 134.4% Police Total 808 $ 4,624,592 $ 68,682 106,017 $ 542,688,750 $ 61,427 111.8% Police Protection - Officers 428 $ 2,761,319 $ 77,420 67,559 $ 395,404,492 $ 70,233 110.2% Police - Other 380 $ 1,863,273 $ 58,840 38,458 $ 147,284,258 $ 45,957 128.0% Correction 3,677 $ 18,072,011 $ 58,979 484,426 $ 1,970,056,742 $ 48,801 120.9% Highways 1,779 $ 8,607,149 $ 58,058 235,496 $ 1,016,003,279 $ 51,772 112.1% Air Transportation - $ - $ - 3,105 $ 16,132,045 $ 62,346 n.a. Water Transport & Terminals - $ - $ - 5,076 $ 24,124,020 $ 57,031 n.a. Public Welfare 1,553 $ 6,416,689 $ 49,582 241,999 $ 886,704,414 $ 43,969 112.8% Health 1,300 $ 6,175,701 $ 57,006 184,424 $ 776,308,912 $ 50,512 112.9% Hospitals 1,411 $ 7,281,581 $ 61,927 417,553 $ 1,827,022,360 $ 52,507 117.9% Social Insurance Administration $ - - $ - $ - n.a. Solid Waste Management - $ - $ - 1,994 $ 10,512,703 $ 63,266 n.a. Sewerage - $ - $ - 1,761 $ 10,144,006 $ 69,124 n.a. Parks and Recreation 193 $ 804,360 $ 50,012 34,048 $ 116,171,163 $ 40,944 122.1% Housing & Community Develop - $ - $ - - $ - $ - n.a. Natural Resources 958 $ 4,527,002 $ 56,706 145,342 $ 591,433,479 $ 48,831 116.1% Water Supply 18 $ 113,485 $ 75,657 754 $ 3,895,568 $ 61,998 122.0% Electric Power 18 $ 113,485 $ 75,657 4,106 $ 27,464,545 $ 80,267 94.3% Gas Supply - $ - $ - - $ - $ - n.a. Transit - $ - $ - 32,429 $ 192,351,543 $ 71,178 n.a. Elem and Sec Ed Total - $ - $ - 52,975 $ 243,351,827 $ 55,125 n.a. Elem & Sec Instructional - $ - $ - 37,985 $ 198,389,010 $ 62,674 n.a. Elem & Secondary - Other - $ - $ - 14,990 $ 44,962,817 $ 35,994 n.a. Higher Education Total 11,436 $ 50,860,669 $ 53,369 1,673,771 $ 7,654,754,875 $ 54,880 97.2% Higher Ed Instructional 3,369 $ 19,239,387 $ 68,529 548,236 $ 3,485,144,673 $ 76,284 89.8% Higher Ed - Other 8,067 $ 31,621,282 $ 47,038 1,125,535 $ 4,169,610,202 $ 44,455 105.8% Other Education - $ - $ - - $ - $ - n.a. Libraries - $ - $ - 564 $ 1,885,800 $ 40,123 n.a. Liquor Stores - $ - $ - 8,177 $ 24,338,199 $ 35,717 n.a. Other and Unallocable 2,308 $ 11,614,089 $ 60,385 192,725 $ 871,526,066 $ 54,265 111.3% Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.7 Comparative Analysis of Government Employee Payrolls - 2008 and 2009 Local Government Level, 2008 and 2009

Average Salary - Nevada Average Salary - US Nevada as a Percent of US Nevada Ranking Percent Percent Percentage Function 2009 2008 Change 2009 2008 Change 2009 2008 Point Change 2009 2008 Change

Total $ 56,935 $ 55,786 2.1% $ 49,212 $ 47,847 2.9% 115.7% 116.6% -0.9% 9 8 -1 Financial Administration $ 68,084 $ 66,537 2.3% $ 51,111 $ 49,118 4.1% 133.2% 135.5% -2.3% 2 3 1 Other Government Administration $ 64,792 $ 60,041 7.9% $ 50,630 $ 48,768 3.8% 128.0% 123.1% 4.9% 3 4 1 Judicial and Legal $ 71,272 $ 67,580 5.5% $ 54,243 $ 52,942 2.5% 131.4% 127.6% 3.7% 4 5 1 Police Protection - Officers $ 82,819 $ 85,444 -3.1% $ 65,288 $ 63,961 2.1% 126.9% 133.6% -6.7% 4 4 0 Police - Other $ 57,550 $ 54,821 5.0% $ 44,605 $ 43,906 1.6% 129.0% 124.9% 4.2% 3 4 1 Firefighters $ 99,777 $ 100,201 -0.4% $ 67,018 $ 65,949 1.6% 148.9% 151.9% -3.1% 2 2 0 Fire - Other $ 78,018 $ 77,225 1.0% $ 56,247 $ 53,731 4.7% 138.7% 143.7% -5.0% 1 1 0 Correction $ 67,827 $ 67,119 1.1% $ 48,442 $ 47,907 1.1% 140.0% 140.1% -0.1% 2 2 0 Highways $ 63,154 $ 61,704 2.3% $ 46,368 $ 45,330 2.3% 136.2% 136.1% 0.1% 3 2 -1 Air Transportation $ 58,000 $ 53,502 8.4% $ 55,937 $ 56,347 -0.7% 103.7% 95.0% 8.7% 11 15 4 Water Transport & Terminals $ - $ - 0.0% $ 67,960 $ 62,954 8.0% n.a. n.a. n.a. n.a. n.a. n.a. Public Welfare $ 54,163 $ 55,323 -2.1% $ 44,604 $ 43,853 1.7% 121.4% 126.2% -4.7% 2 2 0 Health $ 56,675 $ 60,406 -6.2% $ 48,123 $ 47,754 0.8% 117.8% 126.5% -8.7% 6 5 -1 Hospitals $ 66,702 $ 65,361 2.1% $ 54,444 $ 51,824 5.1% 122.5% 126.1% -3.6% 2 3 1 Social Insurance Administration $ - $ - 0.0% $ - $ 62,646 0.0% n.a. n.a. n.a. n.a. n.a. n.a. Solid Waste Management $ 51,644 $ 46,663 10.7% $ 44,757 $ 42,937 4.2% 115.4% 108.7% 6.7% 8 13 5 Sewerage $ 70,276 $ 68,000 3.3% $ 52,743 $ 51,194 3.0% 133.2% 132.8% 0.4% 3 3 0 Parks and Recreation $ 49,045 $ 45,847 7.0% $ 38,944 $ 38,333 1.6% 125.9% 119.6% 6.3% 1 2 1 Housing & Community Develop $ 63,001 $ 61,738 2.0% $ 49,761 $ 49,046 1.5% 126.6% 125.9% 0.7% 2 3 1 Natural Resources $ 56,509 $ 55,425 2.0% $ 47,122 $ 45,701 3.1% 119.9% 121.3% -1.4% 6 9 3 Water Supply $ 76,067 $ 69,246 9.9% $ 52,915 $ 50,874 4.0% 143.8% 136.1% 7.6% 2 3 1 Electric Power $ 68,844 $ 71,534 -3.8% $ 73,587 $ 71,382 3.1% 93.6% 100.2% -6.7% 14 10 -4 Gas Supply $ - $ - 0.0% $ 49,090 $ 46,469 5.6% n.a. n.a. n.a. n.a. n.a. n.a. Transit $ 73,017 $ 72,141 1.2% $ 58,678 $ 57,018 2.9% 124.4% 126.5% -2.1% 2 1 -1 Elem & Sec Instructional $ 50,444 $ 48,257 4.5% $ 52,221 $ 50,574 3.3% 96.6% 95.4% 1.2% 18 18 0 Elem & Secondary - Other $ 38,417 $ 40,389 -4.9% $ 32,041 $ 31,406 2.0% 119.9% 128.6% -8.7% 9 7 -2 Higher Ed Instructional $ - $ - 0.0% $ 73,576 $ 71,577 2.8% n.a. n.a. n.a. n.a. n.a. n.a. Higher Ed - Other $ - $ - 0.0% $ - $ 42,423 0.0% n.a. n.a. n.a. n.a. n.a. n.a. Other Education $ - $ - 0.0% $ 38,738 $ - 0.0% n.a. n.a. n.a. n.a. n.a. n.a. Libraries $ 44,358 $ 43,539 1.9% $ 38,438 $ 37,348 2.9% 115.4% 116.6% -1.2% 5 5 0 Liquor Stores $ - $ - 0.0% $ - $ - 0.0% n.a. n.a. n.a. n.a. n.a. n.a. Other and Unallocable $ 68,230 $ 65,890 3.6% $ 50,630 $ 48,751 3.9% 134.8% 135.2% -0.4% 2 1 -1 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.8 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average Local Government Level, 2008

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 85,850 $ 399,101,217 $ 55,786 12,316,008 $ 49,107,489,510 $ 47,847 116.6% Financial Administration 1,648 $ 9,137,707 $ 66,537 236,811 $ 969,315,807 $ 49,118 135.5% Other Government Administration 2,173 $ 10,872,343 $ 60,041 237,770 $ 966,304,919 $ 48,768 123.1% Judicial and Legal 3,070 $ 17,289,217 $ 67,580 252,888 $ 1,115,705,828 $ 52,942 127.6% Police Protection - Officers 5,328 $ 37,937,074 $ 85,444 640,335 $ 3,413,012,936 $ 63,961 133.6% Police - Other 2,702 $ 12,343,918 $ 54,821 203,711 $ 745,338,156 $ 43,906 124.9% Firefighters 2,462 $ 20,557,931 $ 100,201 323,401 $ 1,777,326,017 $ 65,949 151.9% Fire - Other 317 $ 2,040,025 $ 77,225 26,193 $ 117,280,412 $ 53,731 143.7% Correction 2,939 $ 16,438,524 $ 67,119 266,159 $ 1,062,573,689 $ 47,907 140.1% Highways 1,367 $ 7,029,144 $ 61,704 302,647 $ 1,143,261,480 $ 45,330 136.1% Air Transportation 1,378 $ 6,143,813 $ 53,502 44,432 $ 208,635,197 $ 56,347 95.0% Water Transport & Terminals - $ - $ - 8,106 $ 42,525,276 $ 62,954 n.a. Public Welfare 930 $ 4,287,554 $ 55,323 280,060 $ 1,023,446,455 $ 43,853 126.2% Health 804 $ 4,047,216 $ 60,406 260,404 $ 1,036,280,158 $ 47,754 126.5% Hospitals 4,363 $ 23,764,100 $ 65,361 583,693 $ 2,520,793,482 $ 51,824 126.1% Social Insurance Administration - $ - $ - 489 $ 2,552,817 $ 62,646 n.a. Solid Waste Management 91 $ 353,860 $ 46,663 112,230 $ 401,569,573 $ 42,937 108.7% Sewerage 891 $ 5,048,994 $ 68,000 124,810 $ 532,457,236 $ 51,194 132.8% Parks and Recreation 3,833 $ 14,644,140 $ 45,847 236,758 $ 756,297,510 $ 38,333 119.6% Housing & Community Develop 585 $ 3,009,714 $ 61,738 113,216 $ 462,731,107 $ 49,046 125.9% Natural Resources 164 $ 757,475 $ 55,425 41,938 $ 159,716,242 $ 45,701 121.3% Water Supply 2,465 $ 14,224,261 $ 69,246 171,138 $ 725,535,232 $ 50,874 136.1% Electric Power 83 $ 494,774 $ 71,534 74,846 $ 445,219,635 $ 71,382 100.2% Gas Supply - $ - $ - 11,824 $ 45,787,247 $ 46,469 n.a. Transit 277 $ 1,665,261 $ 72,141 206,398 $ 980,708,031 $ 57,018 126.5% Elem & Sec Instructional 32,594 $ 131,074,259 $ 48,257 4,749,623 $ 20,017,421,570 $ 50,574 95.4% Elem & Secondary - Other 12,624 $ 42,489,572 $ 40,389 2,066,174 $ 5,407,509,228 $ 31,406 128.6% Higher Ed Instructional - $ - $ - 133,353 $ 795,414,552 $ 71,577 n.a. Higher Ed - Other - $ - $ - 197,120 $ 696,875,576 $ 42,423 n.a. Other Education - $ - $ - - $ - $ - n.a. Libraries 921 $ 3,341,643 $ 43,539 134,332 $ 418,089,660 $ 37,348 116.6% Liquor Stores - $ - $ - - $ - $ - n.a. Other and Unallocable 1,841 $ 10,108,698 $ 65,890 275,149 $ 1,117,804,482 $ 48,751 135.2% Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures. Notes: The US Census Bureau recommends special care in interpreting data in this table. These data do not meet all of the criteria outlined in the Census Bureau Standard Quality Requirements for Releasing Data Products. In particular, the weighted response rates for at least one of the key data items (Total Full-Time Equivalent (FTE) and/or Total Payroll) fall below the Census Bureau's standard of 70 percent. The missing data in this report are missing at random, and appropriate statistical methods were used to impute for the missing data.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Fiscal Analysis Brief Employee Compensation Levels

Exhibit 1.9 Comparative Analysis of Government Employee Payrolls, Nevada and the National Average Local Government Level, 2009

NEVADA UNITED STATES Average Average Full-time Total Payroll Full-time Total Payroll Nevada as a Equivalent March Per Employee Equivalent March Per Employee Percentage of Function Employment Payroll (Annualized) Employment Payroll (Annualized) the US Average

Total 85,846 $ 407,302,090 $ 56,935 12,228,140 $ 50,147,869,795 $ 49,212 115.7% Financial Administration 1,668 $ 9,463,679 $ 68,084 231,936 $ 987,873,756 $ 51,111 133.2% Other Government Administration 2,029 $ 10,955,179 $ 64,792 226,697 $ 956,466,697 $ 50,630 128.0% Judicial and Legal 2,971 $ 17,645,666 $ 71,272 252,854 $ 1,142,969,833 $ 54,243 131.4% Police Protection - Officers 4,857 $ 33,520,958 $ 82,819 651,799 $ 3,546,202,062 $ 65,288 126.9% Police - Other 2,921 $ 14,008,563 $ 57,550 205,323 $ 763,199,516 $ 44,605 129.0% Firefighters 2,553 $ 21,227,613 $ 99,777 325,110 $ 1,815,684,273 $ 67,018 148.9% Fire - Other 303 $ 1,969,957 $ 78,018 26,733 $ 125,303,889 $ 56,247 138.7% Correction 2,888 $ 16,323,789 $ 67,827 275,087 $ 1,110,479,893 $ 48,442 140.0% Highways 1,370 $ 7,210,112 $ 63,154 298,061 $ 1,151,714,051 $ 46,368 136.2% Air Transportation 1,250 $ 6,041,646 $ 58,000 45,771 $ 213,356,490 $ 55,937 103.7% Water Transport & Terminals - $ - $ - 7,873 $ 44,587,339 $ 67,960 n.a. Public Welfare 1,080 $ 4,874,694 $ 54,163 276,766 $ 1,028,738,715 $ 44,604 121.4% Health 1,113 $ 5,256,618 $ 56,675 257,725 $ 1,033,539,079 $ 48,123 117.8% Hospitals 4,470 $ 24,846,416 $ 66,702 584,713 $ 2,652,850,938 $ 54,444 122.5% Social Insurance Administration - $ - $ - 477 $ 2,493,834 $ - n.a. Solid Waste Management 117 $ 503,527 $ 51,644 110,286 $ 411,337,684 $ 44,757 115.4% Sewerage 901 $ 5,276,589 $ 70,276 125,698 $ 552,471,442 $ 52,743 133.2% Parks and Recreation 3,294 $ 13,462,755 $ 49,045 236,246 $ 766,699,980 $ 38,944 125.9% Housing & Community Develop 626 $ 3,286,553 $ 63,001 111,575 $ 462,672,641 $ 49,761 126.6% Natural Resources 205 $ 965,358 $ 56,509 41,533 $ 163,091,954 $ 47,122 119.9% Water Supply 2,289 $ 14,509,751 $ 76,067 171,498 $ 756,241,807 $ 52,915 143.8% Electric Power 99 $ 567,963 $ 68,844 74,362 $ 456,005,076 $ 73,587 93.6% Gas Supply - $ - $ - 11,473 $ 46,934,400 $ 49,090 n.a. Transit 276 $ 1,679,398 $ 73,017 207,198 $ 1,013,163,637 $ 58,678 124.4% Elem & Sec Instructional 32,720 $ 137,543,670 $ 50,444 4,676,637 $ 20,351,653,671 $ 52,221 96.6% Elem & Secondary - Other 12,858 $ 41,163,742 $ 38,417 2,051,619 $ 5,477,908,731 $ 32,041 119.9% Higher Ed Instructional - $ - $ - 135,318 $ 829,677,312 $ 73,576 n.a. Higher Ed - Other - $ - $ - 205,782 $ 750,341,238 $ - n.a. Other Education - $ - $ - - $ - $ 38,738 n.a. Libraries 1,001 $ 3,700,158 $ 44,358 135,367 $ 433,599,207 $ 38,438 115.4% Liquor Stores - $ - $ - - $ - $ - n.a. Other and Unallocable 1,987 $ 11,297,736 $ 68,230 226,697 $ 956,466,697 $ 50,630 134.8% Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures. Notes: The US Census Bureau recommends special care in interpreting data in this table. These data do not meet all of the criteria outlined in the Census Bureau Standard Quality Requirements for Releasing Data Products. In particular, the weighted response rates for at least one of the key data items (Total Full-Time Equivalent (FTE) and/or Total Payroll) fall below the Census Bureau's standard of 70 percent. The missing data in this report are missing at random, and appropriate statistical methods were used to impute for the missing data.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.1 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State and Local Government Level | Change 2008 - 2009

Average Annualized Payroll Staffing Levels Per 1,000 Population State 2009 Ranking 2008 Ranking Change Ranking 2009 Ranking 2008 Ranking Change Ranking

United States $ 50,187 $ 48,805 2.8% 54.2 54.8 (0.64) Alabama $ 40,941 42 $ 40,064 39 2.2% 35 60.7 12 61.7 12 (1.00) 32 Alaska $ 59,219 5 $ 53,761 10 10.2% 1 76.5 2 77.8 3 (1.24) 34 Arizona $ 48,008 20 $ 48,271 19 -0.5% 49 46.3 50 49.9 45 (3.54) 49 Arkansas $ 39,187 47 $ 36,343 50 7.8% 2 56.4 22 57.9 20 (1.54) 37 California $ 65,604 1 $ 65,100 1 0.8% 45 49.7 45 50.5 42 (0.80) 29 Colorado $ 50,060 16 $ 49,164 18 1.8% 39 54.9 26 53.6 34 1.27 6 Connecticut $ 59,845 3 $ 58,153 4 2.9% 28 53.1 36 54.7 30 (1.58) 38 Delaware $ 49,868 18 $ 49,675 16 0.4% 48 54.8 27 57.8 22 (2.99) 47 District of Columbia $ 59,132 6 $ 63,700 2 -7.2% 51 76.1 3 80.1 2 (3.97) 50 Florida $ 47,647 23 $ 46,384 22 2.7% 31 47.6 47 49.4 47 (1.76) 41 Georgia $ 42,066 37 $ 40,943 35 2.7% 30 53.9 32 55.6 27 (1.71) 40 Hawaii $ 52,146 15 $ 49,895 15 4.5% 14 58.2 17 58.0 18 0.21 14 Idaho $ 41,206 41 $ 40,338 36 2.2% 38 51.0 41 53.2 37 (2.24) 45 Illinois $ 52,888 12 $ 50,098 14 5.6% 9 49.8 43 50.4 43 (0.66) 28 Indiana $ 42,569 33 $ 41,311 33 3.0% 25 53.8 33 55.4 28 (1.66) 39 Iowa $ 47,950 21 $ 45,006 25 6.5% 4 59.7 13 60.9 14 (1.22) 33 Kansas $ 40,760 43 $ 39,347 44 3.6% 18 71.7 4 69.8 4 1.99 3 Kentucky $ 39,089 48 $ 38,560 46 1.4% 42 56.1 23 57.4 23 (1.30) 35 Louisiana $ 42,213 36 $ 39,769 42 6.1% 6 61.6 11 63.4 11 (1.77) 42 Maine $ 42,285 35 $ 40,337 37 4.8% 12 54.6 28 59.2 16 (4.60) 51 Maryland $ 58,040 8 $ 55,623 7 4.3% 15 52.8 37 53.0 38 (0.21) 21 Massachusetts $ 56,626 10 $ 53,535 11 5.8% 8 49.3 46 52.4 40 (3.07) 48 Michigan $ 52,331 13 $ 50,531 13 3.6% 19 47.5 48 47.5 49 0.04 16 Minnesota $ 52,169 14 $ 50,821 12 2.7% 32 53.5 34 53.6 35 (0.10) 20 Mississippi $ 36,816 51 $ 35,701 51 3.1% 23 65.6 6 65.2 6 0.40 12 Missouri $ 40,387 45 $ 38,583 45 4.7% 13 54.2 30 55.1 29 (0.89) 30 Montana $ 41,822 38 $ 39,353 43 6.3% 5 58.1 18 57.0 24 1.07 8 Nebraska $ 43,632 30 $ 42,248 31 3.3% 21 65.7 5 65.7 5 (0.01) 17 Nevada $ 56,872 9 $ 55,657 6 2.2% 36 43.6 51 43.7 51 (0.04) 18 New Hampshire $ 45,225 28 $ 44,820 27 0.9% 43 54.1 31 54.6 31 (0.51) 25 New Jersey $ 62,298 2 $ 61,298 3 1.6% 41 57.9 19 58.5 17 (0.59) 27 New Mexico $ 41,516 40 $ 39,791 41 4.3% 16 64.6 7 65.1 7 (0.55) 26 New York $ 59,387 4 $ 57,246 5 3.7% 17 64.1 9 63.5 10 0.61 11 North Carolina $ 43,440 31 $ 42,135 32 3.1% 24 59.4 14 61.3 13 (1.93) 43 North Dakota $ 42,369 34 $ 41,130 34 3.0% 26 64.4 8 64.3 8 0.09 15 Ohio $ 47,580 24 $ 46,372 23 2.6% 33 53.4 35 53.8 33 (0.42) 24 Oklahoma $ 39,285 46 $ 37,316 48 5.3% 11 59.1 15 59.3 15 (0.26) 22 Oregon $ 49,988 17 $ 49,604 17 0.8% 46 51.9 38 50.5 41 1.48 4 Pennsylvania $ 48,476 19 $ 46,998 21 3.1% 22 47.3 49 47.4 50 (0.10) 19 Rhode Island $ 56,325 11 $ 54,769 9 2.8% 29 49.7 44 49.4 48 0.34 13 South Carolina $ 41,557 39 $ 40,227 38 3.3% 20 55.8 24 58.0 19 (2.18) 44 South Dakota $ 37,307 50 $ 37,848 47 -1.4% 50 59.0 16 54.0 32 4.98 1 Tennessee $ 40,736 44 $ 40,040 40 1.7% 40 51.7 40 52.6 39 (0.93) 31 Texas $ 43,235 32 $ 42,290 30 2.2% 34 57.0 20 56.4 25 0.65 10 Utah $ 45,147 29 $ 44,967 26 0.4% 47 50.3 42 49.5 46 0.82 9 Vermont $ 46,070 27 $ 44,747 28 3.0% 27 61.8 10 64.2 9 (2.36) 46 Virginia $ 46,446 26 $ 45,456 24 2.2% 37 56.4 21 57.9 21 (1.44) 36 Washington $ 58,688 7 $ 55,439 8 5.9% 7 54.5 29 53.3 36 1.21 7 West Virginia $ 38,444 49 $ 36,477 49 5.4% 10 55.7 25 56.0 26 (0.33) 23 Wisconsin $ 47,941 22 $ 47,514 20 0.9% 44 51.8 39 50.4 44 1.41 5 Wyoming $ 46,515 25 $ 43,296 29 7.4% 3 94.9 1 92.7 1 2.20 2 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.2 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State and Local Government Level, 2008

Full-Time Total March Annualized Number of Equivalent Payroll Payroll Employees Per State Employment (whole dollars) Per Employee Ranking Population 1,000 Population Ranking

United States 16,678,709 $ 67,833,417,695 $ 48,805 304,374,846 54.8 Alabama 288,830 $ 964,299,505 $ 40,064 39 4,677,464 61.7 12 Alaska 53,513 $ 239,741,012 $ 53,761 10 688,125 77.8 3 Arizona 324,168 $ 1,303,990,116 $ 48,271 19 6,499,377 49.9 45 Arkansas 166,044 $ 502,883,372 $ 36,343 50 2,867,764 57.9 20 California 1,845,608 $ 10,012,378,914 $ 65,100 1 36,580,371 50.5 42 Colorado 264,696 $ 1,084,466,779 $ 49,164 18 4,935,213 53.6 34 Connecticut 191,593 $ 928,469,550 $ 58,153 4 3,502,932 54.7 30 Delaware 50,682 $ 209,803,681 $ 49,675 16 876,211 57.8 22 District of Columbia 47,240 $ 250,764,537 $ 63,700 2 590,074 80.1 2 Florida 909,649 $ 3,516,107,313 $ 46,384 22 18,423,878 49.4 47 Georgia 539,073 $ 1,839,262,483 $ 40,943 35 9,697,838 55.6 27 Hawaii 74,727 $ 310,711,336 $ 49,895 15 1,287,481 58.0 18 Idaho 81,301 $ 273,294,544 $ 40,338 36 1,527,506 53.2 37 Illinois 647,750 $ 2,704,234,297 $ 50,098 14 12,842,954 50.4 43 Indiana 354,182 $ 1,219,310,243 $ 41,311 33 6,388,309 55.4 28 Iowa 182,333 $ 683,844,186 $ 45,006 25 2,993,987 60.9 14 Kansas 195,117 $ 639,777,853 $ 39,347 44 2,797,375 69.8 4 Kentucky 246,292 $ 791,424,839 $ 38,560 46 4,287,931 57.4 23 Louisiana 282,279 $ 935,496,592 $ 39,769 42 4,451,513 63.4 11 Maine 78,134 $ 262,641,932 $ 40,337 37 1,319,691 59.2 16 Maryland 300,139 $ 1,391,223,909 $ 55,623 7 5,658,655 53.0 38 Massachusetts 342,979 $ 1,530,126,411 $ 53,535 11 6,543,595 52.4 40 Michigan 475,014 $ 2,000,258,606 $ 50,531 13 10,002,486 47.5 49 Minnesota 280,399 $ 1,187,510,461 $ 50,821 12 5,230,567 53.6 35 Mississippi 191,687 $ 570,279,930 $ 35,701 51 2,940,212 65.2 6 Missouri 328,324 $ 1,055,651,389 $ 38,583 45 5,956,335 55.1 29 Montana 55,191 $ 180,993,698 $ 39,353 43 968,035 57.0 24 Nebraska 117,027 $ 412,016,385 $ 42,248 31 1,781,949 65.7 5 Nevada 114,287 $ 530,068,425 $ 55,657 6 2,615,772 43.7 51 New Hampshire 72,187 $ 269,617,227 $ 44,820 27 1,321,872 54.6 31 New Jersey 506,476 $ 2,587,151,406 $ 61,298 3 8,663,398 58.5 17 New Mexico 129,362 $ 428,957,060 $ 39,791 41 1,986,763 65.1 7 New York 1,235,728 $ 5,895,084,752 $ 57,246 5 19,467,789 63.5 10 North Carolina 566,792 $ 1,990,140,087 $ 42,135 32 9,247,134 61.3 13 North Dakota 41,252 $ 141,390,644 $ 41,130 34 641,421 64.3 8 Ohio 620,383 $ 2,397,374,007 $ 46,372 23 11,528,072 53.8 33 Oklahoma 216,152 $ 672,166,328 $ 37,316 48 3,644,025 59.3 15 Oregon 190,867 $ 788,980,590 $ 49,604 17 3,782,991 50.5 41 Pennsylvania 595,202 $ 2,331,097,401 $ 46,998 21 12,566,368 47.4 50 Rhode Island 52,004 $ 237,348,856 $ 54,769 9 1,053,502 49.4 48 South Carolina 261,048 $ 875,103,227 $ 40,227 38 4,503,280 58.0 19 South Dakota 43,439 $ 137,007,654 $ 37,848 47 804,532 54.0 32 Tennessee 328,347 $ 1,095,582,695 $ 40,040 40 6,240,456 52.6 39 Texas 1,370,719 $ 4,830,678,982 $ 42,290 30 24,304,290 56.4 25 Utah 134,939 $ 505,651,781 $ 44,967 26 2,727,343 49.5 46 Vermont 39,871 $ 148,676,787 $ 44,747 28 621,049 64.2 9 Virginia 450,997 $ 1,708,359,030 $ 45,456 24 7,795,424 57.9 21 Washington 349,729 $ 1,615,732,633 $ 55,439 8 6,566,073 53.3 36 West Virginia 101,681 $ 309,081,056 $ 36,477 49 1,814,873 56.0 26 Wisconsin 283,351 $ 1,121,931,839 $ 47,514 20 5,627,610 50.4 44 Wyoming 49,400 $ 178,233,319 $ 43,296 29 532,981 92.7 1 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.3 Employment-Compensation Matrix State and Local Government, 2008 $70,000 Small Government Sector - High Employee Salaries and Wages Large Government Sector - High Employee Salaries and Wages

$65,000 US Average: 54.8Average: US

$60,000

Nevada $55,000

$50,000 US Average: $48,805

$45,000 Salaries and and Salaries Wages PerEmployee

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 30 40 50 60 70 80 90 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.4 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State and Local Government Level, 2009

Full-Time Total March Annualized Number of Equivalent Payroll Payroll Employees Per State Government Function Employment (whole dollars) Per Employee Ranking Population 1,000 Population Ranking

United States Total 16,627,330 $ 69,539,049,085 $ 50,187 307,006,550 54.2 Alabama Total 286,050 $ 975,931,002 $ 40,941 42 4,708,708 60.7 12 Alaska Total 53,449 $ 263,767,037 $ 59,219 5 698,473 76.5 2 Arizona Total 305,611 $ 1,222,657,369 $ 48,008 20 6,595,778 46.3 50 Arkansas Total 162,844 $ 531,774,470 $ 39,187 47 2,889,450 56.4 22 California Total 1,835,410 $ 10,034,255,409 $ 65,604 1 36,961,664 49.7 45 Colorado Total 275,876 $ 1,150,873,580 $ 50,060 16 5,024,748 54.9 26 Connecticut Total 186,860 $ 931,878,907 $ 59,845 3 3,518,288 53.1 36 Delaware Total 48,547 $ 201,747,101 $ 49,868 18 885,122 54.8 27 District of Columbia Total 44,547 $ 219,512,314 $ 59,132 6 585,459 76.1 3 Florida Total 882,597 $ 3,504,437,244 $ 47,647 23 18,537,969 47.6 47 Georgia Total 529,528 $ 1,856,271,226 $ 42,066 37 9,829,211 53.9 32 Hawaii Total 75,444 $ 327,841,819 $ 52,146 15 1,295,178 58.2 17 Idaho Total 78,817 $ 270,645,596 $ 41,206 41 1,545,801 51.0 41 Illinois Total 642,662 $ 2,832,428,456 $ 52,888 12 12,910,409 49.8 43 Indiana Total 345,475 $ 1,225,555,694 $ 42,569 33 6,423,113 53.8 33 Iowa Total 179,507 $ 717,275,436 $ 47,950 21 3,007,856 59.7 13 Kansas Total 202,223 $ 686,884,094 $ 40,760 43 2,818,747 71.7 4 Kentucky Total 242,167 $ 788,838,385 $ 39,089 48 4,314,113 56.1 23 Louisiana Total 276,902 $ 974,061,799 $ 42,213 36 4,492,076 61.6 11 Maine Total 71,991 $ 253,675,353 $ 42,285 35 1,318,301 54.6 28 Maryland Total 301,113 $ 1,456,381,659 $ 58,040 8 5,699,478 52.8 37 Massachusetts Total 325,354 $ 1,535,304,492 $ 56,626 10 6,593,587 49.3 46 Michigan Total 473,876 $ 2,066,534,892 $ 52,331 13 9,969,727 47.5 48 Minnesota Total 281,760 $ 1,224,916,755 $ 52,169 14 5,266,214 53.5 34 Mississippi Total 193,626 $ 594,044,421 $ 36,816 51 2,951,996 65.6 6 Missouri Total 324,736 $ 1,092,923,148 $ 40,387 45 5,987,580 54.2 30 Montana Total 56,631 $ 197,369,693 $ 41,822 38 974,989 58.1 18 Nebraska Total 117,971 $ 428,947,220 $ 43,632 30 1,796,619 65.7 5 Nevada Total 115,363 $ 546,741,127 $ 56,872 9 2,643,085 43.6 51 New Hampshire Total 71,663 $ 270,078,348 $ 45,225 28 1,324,575 54.1 31 New Jersey Total 503,915 $ 2,616,076,717 $ 62,298 2 8,707,739 57.9 19 New Mexico Total 129,755 $ 448,904,907 $ 41,516 40 2,009,671 64.6 7 New York Total 1,252,259 $ 6,197,293,284 $ 59,387 4 19,541,453 64.1 9 North Carolina Total 556,894 $ 2,015,964,108 $ 43,440 31 9,380,884 59.4 14 North Dakota Total 41,658 $ 147,082,335 $ 42,369 34 646,844 64.4 8 Ohio Total 616,305 $ 2,443,656,900 $ 47,580 24 11,542,645 53.4 35 Oklahoma Total 217,737 $ 712,814,513 $ 39,285 46 3,687,050 59.1 15 Oregon Total 198,698 $ 827,712,047 $ 49,988 17 3,825,657 51.9 38 Pennsylvania Total 595,810 $ 2,406,880,115 $ 48,476 19 12,604,767 47.3 49 Rhode Island Total 52,348 $ 245,709,760 $ 56,325 11 1,053,209 49.7 44 South Carolina Total 254,476 $ 881,273,737 $ 41,557 39 4,561,242 55.8 24 South Dakota Total 47,908 $ 148,941,510 $ 37,307 50 812,383 59.0 16 Tennessee Total 325,447 $ 1,104,778,810 $ 40,736 44 6,296,254 51.7 40 Texas Total 1,413,681 $ 5,093,352,101 $ 43,235 32 24,782,302 57.0 20 Utah Total 140,058 $ 526,934,852 $ 45,147 29 2,784,572 50.3 42 Vermont Total 38,447 $ 147,604,435 $ 46,070 27 621,760 61.8 10 Virginia Total 444,667 $ 1,721,094,172 $ 46,446 26 7,882,590 56.4 21 Washington Total 362,997 $ 1,775,290,026 $ 58,688 7 6,664,195 54.5 29 West Virginia Total 101,354 $ 324,703,857 $ 38,444 49 1,819,777 55.7 25 Wisconsin Total 292,671 $ 1,169,237,881 $ 47,941 22 5,654,774 51.8 39 Wyoming Total 51,645 $ 200,188,972 $ 46,515 25 544,270 94.9 1 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.5 Employment-Compensation Matrix State and Local Government, 2009 $70,000 Small Government Sector - High Employee Salaries and Wages Large Government Sector - High Employee Salaries and Wages

$65,000 US Average: 54.2Average: US

$60,000

Nevada $55,000

US Average: $50,187 $50,000

$45,000 Salaries and and Salaries Wages PerEmployee

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 30 40 50 60 70 80 90 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.6 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State Government Level | Change 2008 - 2009

Average Annualized Payroll Staffing Levels Per 1,000 Population State 2009 Ranking 2008 Ranking Change Ranking 2009 Ranking 2008 Ranking Change Ranking

United States $ 52,895 $ 51,507 2.7% 14.3 14.3 0.00 Alabama $ 47,379 32 $ 46,307 31 2.3% 37 19.0 14 19.1 15 0.12 23 Alaska $ 59,328 8 $ 54,532 12 8.8% 2 37.5 2 37.6 2 0.13 22 Arizona $ 48,525 28 $ 48,777 23 -0.5% 49 10.5 49 11.2 46 0.78 5 Arkansas $ 42,904 45 $ 40,509 47 5.9% 7 21.2 9 21.3 9 0.08 26 California $ 65,666 3 $ 68,102 1 -3.6% 50 11.1 47 10.8 48 (0.35) 44 Colorado $ 56,825 10 $ 54,874 10 3.6% 22 14.5 36 14.1 37 (0.42) 45 Connecticut $ 67,085 1 $ 62,859 3 6.7% 5 18.9 15 18.9 17 (0.01) 30 Delaware $ 50,049 23 $ 49,280 22 1.6% 44 30.0 3 30.5 3 0.59 8 District of Columbia (1) Florida $ 46,064 35 $ 44,894 36 2.6% 33 10.0 50 10.3 49 0.26 14 Georgia $ 45,626 39 $ 43,432 39 5.1% 11 12.5 42 13.4 40 0.91 2 Hawaii $ 50,654 22 $ 48,225 24 5.0% 12 46.4 1 46.5 1 0.14 20 Idaho $ 47,724 30 $ 46,429 29 2.8% 28 15.0 33 14.9 35 (0.12) 34 Illinois $ 55,784 13 $ 54,873 11 1.7% 43 10.6 48 10.0 50 (0.56) 47 Indiana $ 46,342 34 $ 46,111 32 0.5% 47 14.4 37 14.3 36 (0.13) 35 Iowa $ 60,769 5 $ 56,125 8 8.3% 3 17.4 22 18.2 20 0.84 4 Kansas $ 47,567 31 $ 45,001 35 5.7% 8 16.0 27 16.4 26 0.42 10 Kentucky $ 45,898 37 $ 45,480 34 0.9% 46 18.8 17 18.9 16 0.13 21 Louisiana $ 48,438 29 $ 46,718 28 3.7% 20 20.4 11 20.6 10 0.20 17 Maine $ 48,714 27 $ 46,362 30 5.1% 10 16.3 26 17.5 23 1.18 1 Maryland $ 55,142 14 $ 53,674 14 2.7% 30 15.7 30 15.8 30 0.05 27 Massachusetts $ 58,057 9 $ 56,822 6 2.2% 40 14.7 35 14.9 34 0.22 15 Michigan $ 55,994 12 $ 52,832 16 6.0% 6 14.3 38 14.1 38 (0.28) 42 Minnesota $ 59,415 7 $ 56,866 5 4.5% 14 15.3 31 15.1 31 (0.16) 38 Mississippi $ 40,068 49 $ 39,025 48 2.7% 31 19.6 13 19.5 13 (0.07) 32 Missouri $ 39,424 50 $ 38,187 50 3.2% 24 15.0 32 15.0 32 (0.05) 31 Montana $ 44,929 41 $ 43,623 38 3.0% 27 21.1 10 20.5 11 (0.58) 48 Nebraska $ 42,861 46 $ 40,891 45 4.8% 13 18.0 20 18.1 21 0.10 25 Nevada $ 56,688 11 $ 55,266 9 2.6% 34 11.2 46 10.9 47 (0.30) 43 New Hampshire $ 50,707 21 $ 49,620 21 2.2% 39 14.8 34 14.9 33 0.15 19 New Jersey $ 66,235 2 $ 64,718 2 2.3% 36 17.7 21 18.0 22 0.35 13 New Mexico $ 45,184 40 $ 43,390 41 4.1% 18 24.2 6 24.4 5 0.20 16 New York $ 62,530 4 $ 59,897 4 4.4% 15 13.2 40 13.1 41 (0.08) 33 North Carolina $ 47,102 33 $ 45,829 33 2.8% 29 15.8 29 15.8 29 0.01 28 North Dakota $ 46,007 36 $ 40,682 46 13.1% 1 27.3 4 28.0 4 0.72 6 Ohio $ 54,137 17 $ 52,090 18 3.9% 19 12.4 44 12.4 43 (0.00) 29 Oklahoma $ 44,007 43 $ 42,982 42 2.4% 35 19.6 12 19.8 12 0.17 18 Oregon $ 53,696 18 $ 52,707 17 1.9% 42 16.5 25 16.0 28 (0.53) 46 Pennsylvania $ 51,548 20 $ 49,724 20 3.7% 21 13.0 41 12.9 42 (0.15) 36 Rhode Island $ 59,991 6 $ 56,165 7 6.8% 4 18.7 18 19.4 14 0.71 7 South Carolina $ 41,931 47 $ 41,497 44 1.0% 45 16.9 24 17.3 24 0.37 12 South Dakota $ 43,300 44 $ 42,475 43 1.9% 41 17.3 23 16.7 25 (0.63) 50 Tennessee $ 44,270 42 $ 44,264 37 0.0% 48 13.4 39 13.8 39 0.39 11 Texas $ 49,003 26 $ 47,569 27 3.0% 26 12.1 45 11.9 45 (0.18) 39 Utah $ 49,374 25 $ 47,878 26 3.1% 25 18.5 19 18.7 19 0.12 24 Vermont $ 52,748 19 $ 51,381 19 2.7% 32 23.5 7 24.3 7 0.84 3 Virginia $ 50,022 24 $ 47,959 25 4.3% 17 15.9 28 16.4 27 0.44 9 Washington $ 54,768 16 $ 53,044 15 3.2% 23 18.8 16 18.7 18 (0.16) 37 West Virginia $ 40,643 48 $ 38,955 49 4.3% 16 21.7 8 21.5 8 (0.18) 40 Wisconsin $ 54,896 15 $ 53,703 13 2.2% 38 12.5 43 12.3 44 (0.20) 41 Wyoming $ 45,656 38 $ 43,426 40 5.1% 9 25.0 5 24.4 6 (0.62) 49 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009. Note: (1) The District of Columbia does not report "state" level employment.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.7 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State Government Level, 2008

Full-Time Total Annualized Number of Equivalent March Payroll Employees Per State Employment Payroll Per Employee Ranking Population 1,000 Population Ranking

United States 4,362,701 $ 18,725,928,185 $ 51,507 304,374,846 14.3 Alabama 89,456 $ 345,199,792 $ 46,307 31 4,677,464 19.1 15 Alaska 25,885 $ 117,629,963 $ 54,532 12 688,125 37.6 2 Arizona 73,004 $ 296,741,164 $ 48,777 23 6,499,377 11.2 46 Arkansas 61,103 $ 206,268,970 $ 40,509 47 2,867,764 21.3 9 California 393,989 $ 2,235,947,296 $ 68,102 1 36,580,371 10.8 48 Colorado 69,400 $ 317,357,121 $ 54,874 10 4,935,213 14.1 37 Connecticut 66,183 $ 346,681,109 $ 62,859 3 3,502,932 18.9 17 Delaware 26,756 $ 109,878,534 $ 49,280 22 876,211 30.5 3 District of Columbia (1) 590,074 Florida 189,226 $ 707,932,180 $ 44,894 36 18,423,878 10.3 49 Georgia 129,749 $ 469,605,883 $ 43,432 39 9,697,838 13.4 40 Hawaii 59,868 $ 240,593,810 $ 48,225 24 1,287,481 46.5 1 Idaho 22,721 $ 87,908,611 $ 46,429 29 1,527,506 14.9 35 Illinois 128,605 $ 588,076,293 $ 54,873 11 12,842,954 10.0 50 Indiana 91,166 $ 350,313,881 $ 46,111 32 6,388,309 14.3 36 Iowa 54,547 $ 255,120,214 $ 56,125 8 2,993,987 18.2 20 Kansas 45,989 $ 172,462,763 $ 45,001 35 2,797,375 16.4 26 Kentucky 81,190 $ 307,711,748 $ 45,480 34 4,287,931 18.9 16 Louisiana 91,854 $ 357,603,625 $ 46,718 28 4,451,513 20.6 10 Maine 23,075 $ 89,149,855 $ 46,362 30 1,319,691 17.5 23 Maryland 89,153 $ 398,766,838 $ 53,674 14 5,658,655 15.8 30 Massachusetts 97,601 $ 462,154,980 $ 56,822 6 6,543,595 14.9 34 Michigan 140,585 $ 618,951,674 $ 52,832 16 10,002,486 14.1 38 Minnesota 79,128 $ 374,975,419 $ 56,866 5 5,230,567 15.1 31 Mississippi 57,337 $ 186,462,592 $ 39,025 48 2,940,212 19.5 13 Missouri 89,349 $ 284,330,502 $ 38,187 50 5,956,335 15.0 32 Montana 19,881 $ 72,272,521 $ 43,623 38 968,035 20.5 11 Nebraska 32,251 $ 109,898,541 $ 40,891 45 1,781,949 18.1 21 Nevada 28,437 $ 130,967,208 $ 55,266 9 2,615,772 10.9 47 New Hampshire 19,753 $ 81,678,253 $ 49,620 21 1,321,872 14.9 33 New Jersey 156,373 $ 843,344,226 $ 64,718 2 8,663,398 18.0 22 New Mexico 48,532 $ 175,482,770 $ 43,390 41 1,986,763 24.4 5 New York 254,883 $ 1,272,229,456 $ 59,897 4 19,467,789 13.1 41 North Carolina 145,881 $ 557,130,125 $ 45,829 33 9,247,134 15.8 29 North Dakota 17,983 $ 60,965,218 $ 40,682 46 641,421 28.0 4 Ohio 142,727 $ 619,554,486 $ 52,090 18 11,528,072 12.4 43 Oklahoma 71,971 $ 257,785,962 $ 42,982 42 3,644,025 19.8 12 Oregon 60,387 $ 265,233,393 $ 52,707 17 3,782,991 16.0 28 Pennsylvania 161,528 $ 669,324,117 $ 49,724 20 12,566,368 12.9 42 Rhode Island 20,426 $ 95,602,330 $ 56,165 7 1,053,502 19.4 14 South Carolina 77,957 $ 269,583,131 $ 41,497 44 4,503,280 17.3 24 South Dakota 13,410 $ 47,466,103 $ 42,475 43 804,532 16.7 25 Tennessee 86,099 $ 317,593,398 $ 44,264 37 6,240,456 13.8 39 Texas 290,022 $ 1,149,681,757 $ 47,569 27 24,304,290 11.9 45 Utah 50,879 $ 203,000,421 $ 47,878 26 2,727,343 18.7 19 Vermont 15,103 $ 64,667,009 $ 51,381 19 621,049 24.3 7 Virginia 127,645 $ 510,138,964 $ 47,959 25 7,795,424 16.4 27 Washington 122,541 $ 541,674,218 $ 53,044 15 6,566,073 18.7 18 West Virginia 39,065 $ 126,814,291 $ 38,955 49 1,814,873 21.5 8 Wisconsin 69,019 $ 308,877,618 $ 53,703 13 5,627,610 12.3 44 Wyoming 13,016 $ 47,102,938 $ 43,426 40 532,981 24.4 6 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures. Note: (1) The District of Columbia does not report "state" level employment.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.8 Employment-Compensation Matrix State Government, 2008 $75,000 Small Government Sector - Large Government Sector - High Employee Salaries and Wages High Employee Salaries and Wages

$70,000 US Average: 14.3Average: US

$65,000

$60,000

Nevada $55,000

US Average: $51,507

$50,000

Salaries and and Salaries Wages PerEmployee $45,000

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 5 10 15 20 25 30 35 40 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.9 State-to-State Comparison of Public Employee Payrolls and Staffing Levels State Government Level, 2009

Full-Time Total Annualized Number of Equivalent March Payroll Employees Per State Employment Payroll Per Employee Ranking Population 1,000 Population Ranking

United States 4,399,190 $ 19,391,179,290 $ 52,895 307,006,550 14.3 Alabama 89,467 $ 353,234,973 $ 47,379 32 4,708,708 19.0 14 Alaska 26,183 $ 129,448,894 $ 59,328 8 698,473 37.5 2 Arizona 68,972 $ 278,908,132 $ 48,525 28 6,595,778 10.5 49 Arkansas 61,337 $ 219,299,443 $ 42,904 45 2,889,450 21.2 9 California 411,142 $ 2,249,831,880 $ 65,666 3 36,961,664 11.1 47 Colorado 72,778 $ 344,631,386 $ 56,825 10 5,024,748 14.5 36 Connecticut 66,498 $ 371,750,484 $ 67,085 1 3,518,288 18.9 15 Delaware 26,510 $ 110,566,884 $ 50,049 23 885,122 30.0 3 District of Columbia (1) 599,657 Florida 185,630 $ 712,568,707 $ 46,064 35 18,537,969 10.0 50 Georgia 122,582 $ 466,075,711 $ 45,626 39 9,829,211 12.5 42 Hawaii 60,041 $ 253,441,478 $ 50,654 22 1,295,178 46.4 1 Idaho 23,179 $ 92,183,356 $ 47,724 30 1,545,801 15.0 33 Illinois 136,542 $ 634,743,617 $ 55,784 13 12,910,409 10.6 48 Indiana 92,484 $ 357,157,988 $ 46,342 34 6,423,113 14.4 37 Iowa 52,288 $ 264,792,388 $ 60,769 5 3,007,856 17.4 22 Kansas 45,163 $ 179,022,163 $ 47,567 31 2,818,747 16.0 27 Kentucky 81,117 $ 310,257,126 $ 45,898 37 4,314,113 18.8 17 Louisiana 91,809 $ 370,585,204 $ 48,438 29 4,492,076 20.4 11 Maine 21,497 $ 87,267,622 $ 48,714 27 1,318,301 16.3 26 Maryland 89,511 $ 411,315,224 $ 55,142 14 5,699,478 15.7 30 Massachusetts 96,865 $ 468,637,332 $ 58,057 9 6,593,587 14.7 35 Michigan 142,924 $ 666,910,553 $ 55,994 12 9,969,727 14.3 38 Minnesota 80,536 $ 398,756,602 $ 59,415 7 5,266,214 15.3 31 Mississippi 57,773 $ 192,904,563 $ 40,068 49 2,951,996 19.6 13 Missouri 90,092 $ 295,984,338 $ 39,424 50 5,987,580 15.0 32 Montana 20,590 $ 77,090,116 $ 44,929 41 974,989 21.1 10 Nebraska 32,333 $ 115,486,265 $ 42,861 46 1,796,619 18.0 20 Nevada 29,517 $ 139,439,037 $ 56,688 11 2,643,085 11.2 46 New Hampshire 19,591 $ 82,783,222 $ 50,707 21 1,324,575 14.8 34 New Jersey 154,106 $ 850,600,563 $ 66,235 2 8,707,739 17.7 21 New Mexico 48,680 $ 183,298,017 $ 45,184 40 2,009,671 24.2 6 New York 257,490 $ 1,341,740,609 $ 62,530 4 19,541,453 13.2 40 North Carolina 147,895 $ 580,510,830 $ 47,102 33 9,380,884 15.8 29 North Dakota 17,667 $ 67,733,089 $ 46,007 36 646,844 27.3 4 Ohio 142,945 $ 644,886,760 $ 54,137 17 11,542,645 12.4 44 Oklahoma 72,198 $ 264,770,320 $ 44,007 43 3,687,050 19.6 12 Oregon 63,086 $ 282,287,984 $ 53,696 18 3,825,657 16.5 25 Pennsylvania 163,903 $ 704,079,424 $ 51,548 20 12,604,767 13.0 41 Rhode Island 19,669 $ 98,330,591 $ 59,991 6 1,053,209 18.7 18 South Carolina 77,261 $ 269,970,139 $ 41,931 47 4,561,242 16.9 24 South Dakota 14,053 $ 50,707,337 $ 43,300 44 812,383 17.3 23 Tennessee 84,387 $ 311,319,727 $ 44,270 42 6,296,254 13.4 39 Texas 300,112 $ 1,225,533,903 $ 49,003 26 24,782,302 12.1 45 Utah 51,606 $ 212,334,315 $ 49,374 25 2,784,572 18.5 19 Vermont 14,598 $ 64,168,400 $ 52,748 19 621,760 23.5 7 Virginia 125,570 $ 523,438,022 $ 50,022 24 7,882,590 15.9 28 Washington 125,423 $ 572,427,589 $ 54,768 16 6,664,195 18.8 16 West Virginia 39,505 $ 133,801,194 $ 40,643 48 1,819,777 21.7 8 Wisconsin 70,457 $ 322,316,204 $ 54,896 15 5,654,774 12.5 43 Wyoming 13,628 $ 51,849,585 $ 45,656 38 544,270 25.0 5 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures. Note: (1) The District of Columbia does not report "state" level employment.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.10 Employment-Compensation Matrix State Government, 2009 $70,000 Small Government Sector - Large Government Sector - High Employee Salaries and Wages High Employee Salaries and Wages

$65,000 US Average: 14.3Average: US

$60,000 Nevada

$55,000 US Average: $52,895

$50,000

$45,000 Salaries and and Salaries Wages PerEmployee

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 5 10 15 20 25 30 35 40 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.11 State-to-State Comparison of Public Employee Payrolls and Staffing Levels Local Government Level | Change 2008 - 2009

Average Annualized Payroll Staffing Levels Per 1,000 Population State 2009 Ranking 2008 Ranking Change Ranking 2009 Ranking 2008 Ranking Change Ranking

United States $ 49,212 $ 47,847 2.9% 39.8 40.5 0.63 Alabama $ 38,011 45 $ 37,263 43 2.0% 33 41.7 10 42.6 11 0.88 21 Alaska $ 59,115 6 $ 53,038 11 11.5% 1 39.0 25 40.1 21 1.11 18 Arizona $ 47,858 19 $ 48,124 18 -0.6% 46 35.9 38 38.6 30 2.77 4 Arkansas $ 36,940 48 $ 33,918 51 8.9% 2 35.1 41 36.6 38 1.46 14 California $ 65,587 1 $ 64,285 1 2.0% 32 38.5 27 39.7 24 1.15 17 Colorado $ 47,637 20 $ 47,135 19 1.1% 40 40.4 16 39.6 26 (0.85) 43 Connecticut $ 55,844 11 $ 55,669 9 0.3% 44 34.2 44 35.8 41 1.59 10 Delaware $ 49,651 15 $ 50,117 13 -0.9% 47 24.9 50 27.3 50 2.41 5 District of Columbia $ 59,132 5 $ 63,700 2 -7.2% 74.3 1 80.1 1 5.77 1 Florida $ 48,069 18 $ 46,775 20 2.8% 24 37.6 32 39.1 28 1.51 13 Georgia $ 40,994 35 $ 40,154 34 2.1% 30 41.4 12 42.2 12 0.81 22 Hawaii $ 57,963 8 $ 56,626 5 2.4% 28 11.9 51 11.5 51 (0.35) 38 Idaho $ 38,491 44 $ 37,976 39 1.4% 37 36.0 37 38.4 33 2.36 6 Illinois $ 52,107 13 $ 48,915 15 6.5% 9 39.2 23 40.4 19 1.22 15 Indiana $ 41,190 34 $ 39,648 36 3.9% 17 39.4 20 41.2 16 1.78 9 Iowa $ 42,681 29 $ 40,260 33 6.0% 11 42.3 9 42.7 10 0.39 26 Kansas $ 38,803 43 $ 37,604 42 3.2% 20 55.7 3 53.3 3 (2.41) 50 Kentucky $ 35,660 49 $ 35,157 47 1.4% 36 37.3 33 38.5 31 1.17 16 Louisiana $ 39,125 39 $ 36,417 44 7.4% 5 41.2 13 42.8 9 1.57 11 Maine $ 39,547 39 $ 37,812 40 4.6% 14 38.3 29 41.7 13 3.42 2 Maryland $ 59,266 4 $ 56,447 7 5.0% 13 37.1 34 37.3 37 0.16 34 Massachusetts $ 56,020 10 $ 52,228 12 7.3% 6 34.7 42 37.5 35 2.85 3 Michigan $ 50,749 14 $ 49,564 14 2.4% 27 33.2 46 33.4 46 0.24 33 Minnesota $ 49,268 16 $ 48,444 16 1.7% 35 38.2 31 38.5 32 0.27 30 Mississippi $ 35,433 50 $ 34,282 49 3.4% 19 46.0 6 45.7 6 (0.33) 37 Missouri $ 40,756 36 $ 38,731 37 5.2% 12 39.2 24 40.1 22 0.93 20 Montana $ 40,048 37 $ 36,949 44 8.4% 3 37.0 36 36.5 39 (0.49) 40 Nebraska $ 43,924 26 $ 42,765 28 2.7% 25 47.7 5 47.6 5 (0.09) 36 Nevada $ 56,935 9 $ 55,786 8 2.1% 31 32.5 47 32.8 47 0.34 29 New Hampshire $ 43,162 27 $ 43,012 27 0.4% 43 39.3 21 39.7 25 0.35 27 New Jersey $ 60,564 3 $ 59,770 3 1.3% 38 40.2 18 40.4 20 0.24 32 New Mexico $ 39,313 41 $ 37,631 41 4.5% 15 40.3 17 40.7 17 0.34 28 New York $ 58,573 7 $ 56,558 6 3.6% 18 50.9 4 50.4 4 (0.52) 41 North Carolina $ 42,116 30 $ 40,855 31 3.1% 22 43.6 8 45.5 7 1.92 7 North Dakota $ 39,690 38 $ 41,476 29 -4.3% 50 37.1 35 36.3 40 (0.81) 42 Ohio $ 45,600 24 $ 44,664 23 2.1% 29 41.0 14 41.4 15 0.42 25 Oklahoma $ 36,942 47 $ 34,488 49 7.1% 7 39.5 19 39.6 27 0.09 35 Oregon $ 48,263 17 $ 48,168 17 0.2% 45 35.4 40 34.5 45 (0.96) 45 Pennsylvania $ 47,310 21 $ 45,982 21 2.9% 23 34.3 43 34.5 43 0.25 31 Rhode Island $ 54,119 12 $ 53,865 10 0.5% 41 31.0 49 30.0 49 (1.05) 47 South Carolina $ 41,394 33 $ 39,687 35 4.3% 16 38.9 26 40.7 18 1.80 8 South Dakota $ 34,819 51 $ 35,782 46 -2.7% 49 41.7 11 37.3 36 (4.35) 51 Tennessee $ 39,499 40 $ 38,538 38 2.5% 26 38.3 30 38.8 29 0.53 23 Texas $ 41,680 32 $ 40,874 30 2.0% 34 44.9 7 44.5 8 (0.47) 39 Utah $ 42,681 28 $ 43,205 26 -1.2% 48 31.8 48 30.8 48 (0.94) 44 Vermont $ 41,982 31 $ 40,702 32 3.1% 21 38.4 28 39.9 23 1.52 12 Virginia $ 45,039 25 $ 44,467 24 1.3% 39 40.5 15 41.5 14 1.00 19 Washington $ 60,757 2 $ 56,731 4 7.1% 8 35.6 39 34.6 42 (1.05) 46 West Virginia $ 37,039 46 $ 34,930 48 6.0% 10 34.0 45 34.5 44 0.51 24 Wisconsin $ 45,735 23 $ 45,521 22 0.5% 42 39.3 22 38.1 34 (1.21) 48 Wyoming $ 46,823 22 $ 43,249 25 8.3% 4 69.8 2 68.3 2 (1.58) 49 Source: U.S. Census Bureau, Census of Governments, Annual Surveys of State and Local Government Employment and Payroll, 2008 and 2009.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.12 State-to-State Comparison of Public Employee Payrolls and Staffing Levels Local Government Level, 2008

Full-Time Total March Annualized Number of Equivalent Payroll Payroll Employees Per State Employment (whole dollars) Per Employee Ranking Population 1,000 Population Ranking

United States 12,316,008 $ 49,107,489,510 $ 47,847 304,374,846 40.5 Alabama 199,374 $ 619,099,713 $ 37,263 43 4,677,464 42.6 11 Alaska 27,628 $ 122,111,049 $ 53,038 11 688,125 40.1 21 Arizona 251,164 $ 1,007,248,952 $ 48,124 18 6,499,377 38.6 30 Arkansas 104,941 $ 296,614,402 $ 33,918 51 2,867,764 36.6 38 California 1,451,619 $ 7,776,431,618 $ 64,285 1 36,580,371 39.7 24 Colorado 195,296 $ 767,109,658 $ 47,135 19 4,935,213 39.6 26 Connecticut 125,410 $ 581,788,441 $ 55,669 9 3,502,932 35.8 41 Delaware 23,926 $ 99,925,147 $ 50,117 13 876,211 27.3 50 District of Columbia 47,240 $ 250,764,537 $ 63,700 2 590,074 80.1 1 Florida 720,423 $ 2,808,175,133 $ 46,775 20 18,423,878 39.1 28 Georgia 409,324 $ 1,369,656,600 $ 40,154 34 9,697,838 42.2 12 Hawaii 14,859 $ 70,117,526 $ 56,626 5 1,287,481 11.5 51 Idaho 58,580 $ 185,385,933 $ 37,976 39 1,527,506 38.4 33 Illinois 519,145 $ 2,116,158,004 $ 48,915 15 12,842,954 40.4 19 Indiana 263,016 $ 868,996,362 $ 39,648 36 6,388,309 41.2 16 Iowa 127,786 $ 428,723,972 $ 40,260 33 2,993,987 42.7 10 Kansas 149,128 $ 467,315,090 $ 37,604 42 2,797,375 53.3 3 Kentucky 165,102 $ 483,713,091 $ 35,157 47 4,287,931 38.5 31 Louisiana 190,425 $ 577,892,967 $ 36,417 44 4,451,513 42.8 9 Maine 55,059 $ 173,492,077 $ 37,812 40 1,319,691 41.7 13 Maryland 210,986 $ 992,457,071 $ 56,447 7 5,658,655 37.3 37 Massachusetts 245,378 $ 1,067,971,431 $ 52,228 12 6,543,595 37.5 35 Michigan 334,429 $ 1,381,306,932 $ 49,564 14 10,002,486 33.4 46 Minnesota 201,271 $ 812,535,042 $ 48,444 16 5,230,567 38.5 32 Mississippi 134,350 $ 383,817,338 $ 34,282 49 2,940,212 45.7 6 Missouri 238,975 $ 771,320,887 $ 38,731 37 5,956,335 40.1 22 Montana 35,310 $ 108,721,177 $ 36,949 44 968,035 36.5 39 Nebraska 84,776 $ 302,117,844 $ 42,765 28 1,781,949 47.6 5 Nevada 85,850 $ 399,101,217 $ 55,786 8 2,615,772 32.8 47 New Hampshire 52,434 $ 187,938,974 $ 43,012 27 1,321,872 39.7 25 New Jersey 350,103 $ 1,743,807,180 $ 59,770 3 8,663,398 40.4 20 New Mexico 80,830 $ 253,474,290 $ 37,631 41 1,986,763 40.7 17 New York 980,845 $ 4,622,855,296 $ 56,558 6 19,467,789 50.4 4 North Carolina 420,911 $ 1,433,009,962 $ 40,855 31 9,247,134 45.5 7 North Dakota 23,269 $ 80,425,426 $ 41,476 29 641,421 36.3 40 Ohio 477,656 $ 1,777,819,521 $ 44,664 23 11,528,072 41.4 15 Oklahoma 144,181 $ 414,380,366 $ 34,488 49 3,644,025 39.6 27 Oregon 130,480 $ 523,747,197 $ 48,168 17 3,782,991 34.5 45 Pennsylvania 433,674 $ 1,661,773,284 $ 45,982 21 12,566,368 34.5 43 Rhode Island 31,578 $ 141,746,526 $ 53,865 10 1,053,502 30.0 49 South Carolina 183,091 $ 605,520,096 $ 39,687 35 4,503,280 40.7 18 South Dakota 30,029 $ 89,541,551 $ 35,782 46 804,532 37.3 36 Tennessee 242,248 $ 777,989,297 $ 38,538 38 6,240,456 38.8 29 Texas 1,080,697 $ 3,680,997,225 $ 40,874 30 24,304,290 44.5 8 Utah 84,060 $ 302,651,360 $ 43,205 26 2,727,343 30.8 48 Vermont 24,768 $ 84,009,778 $ 40,702 32 621,049 39.9 23 Virginia 323,352 $ 1,198,220,066 $ 44,467 24 7,795,424 41.5 14 Washington 227,188 $ 1,074,058,415 $ 56,731 4 6,566,073 34.6 42 West Virginia 62,616 $ 182,266,765 $ 34,930 48 1,814,873 34.5 44 Wisconsin 214,332 $ 813,054,221 $ 45,521 22 5,627,610 38.1 34 Wyoming 36,384 $ 131,130,381 $ 43,249 25 532,981 68.3 2 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2008). Analysis reports 2008 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.13 Employment-Compensation Matrix Local Government, 2008 $70,000 Small Government Sector - High Employee Salaries and Wages Large Government Sector - High Employee Salaries and Wages

$65,000 US Average: 40.5Average: US

$60,000

Nevada

$55,000

$50,000 US Average: $47,847

$45,000 Salaries and and Salaries Wages PerEmployee

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 0 10 20 30 40 50 60 70 80 90 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison of Public Employee Compensation Levels Fiscal Analysis Brief

Exhibit 2.14 State-to-State Comparison of Public Employee Payrolls and Staffing Levels Local Government Level, 2009

Full-Time Total March Annualized Number of Equivalent Payroll Payroll Employees Per State Employment (whole dollars) Per Employee Ranking Population 1,000 Population Ranking

United States 12,228,140 $ 50,147,869,795 $ 49,212 307,006,550 39.8 Alabama 196,583 $ 622,696,029 $ 38,011 45 4,708,708 41.7 10 Alaska 27,266 $ 134,318,143 $ 59,115 6 698,473 39.0 25 Arizona 236,639 $ 943,749,237 $ 47,858 19 6,595,778 35.9 38 Arkansas 101,507 $ 312,475,027 $ 36,940 48 2,889,450 35.1 41 California 1,424,268 $ 7,784,423,529 $ 65,587 1 36,961,664 38.5 27 Colorado 203,098 $ 806,242,194 $ 47,637 20 5,024,748 40.4 16 Connecticut 120,362 $ 560,128,423 $ 55,844 11 3,518,288 34.2 44 Delaware 22,037 $ 91,180,217 $ 49,651 15 885,122 24.9 50 District of Columbia 44,547 $ 219,512,314 $ 59,132 5 599,657 74.3 1 Florida 696,967 $ 2,791,868,537 $ 48,069 18 18,537,969 37.6 32 Georgia 406,946 $ 1,390,195,515 $ 40,994 35 9,829,211 41.4 12 Hawaii 15,403 $ 74,400,341 $ 57,963 8 1,295,178 11.9 51 Idaho 55,638 $ 178,462,240 $ 38,491 44 1,545,801 36.0 37 Illinois 506,120 $ 2,197,684,839 $ 52,107 13 12,910,409 39.2 23 Indiana 252,991 $ 868,397,706 $ 41,190 34 6,423,113 39.4 20 Iowa 127,219 $ 452,483,048 $ 42,681 29 3,007,856 42.3 9 Kansas 157,060 $ 507,861,931 $ 38,803 43 2,818,747 55.7 3 Kentucky 161,050 $ 478,581,259 $ 35,660 49 4,314,113 37.3 33 Louisiana 185,093 $ 603,476,595 $ 39,125 39 4,492,076 41.2 13 Maine 50,494 $ 166,407,731 $ 39,547 39 1,318,301 38.3 29 Maryland 211,602 $ 1,045,066,435 $ 59,266 4 5,699,478 37.1 34 Massachusetts 228,489 $ 1,066,667,160 $ 56,020 10 6,593,587 34.7 42 Michigan 330,952 $ 1,399,624,339 $ 50,749 14 9,969,727 33.2 46 Minnesota 201,224 $ 826,160,153 $ 49,268 16 5,266,214 38.2 31 Mississippi 135,853 $ 401,139,858 $ 35,433 50 2,951,996 46.0 6 Missouri 234,644 $ 796,938,810 $ 40,756 36 5,987,580 39.2 24 Montana 36,041 $ 120,279,577 $ 40,048 37 974,989 37.0 36 Nebraska 85,638 $ 313,460,955 $ 43,924 26 1,796,619 47.7 5 Nevada 85,846 $ 407,302,090 $ 56,935 9 2,643,085 32.5 47 New Hampshire 52,072 $ 187,295,126 $ 43,162 27 1,324,575 39.3 21 New Jersey 349,809 $ 1,765,476,154 $ 60,564 3 8,707,739 40.2 18 New Mexico 81,075 $ 265,606,890 $ 39,313 41 2,009,671 40.3 17 New York 994,769 $ 4,855,552,675 $ 58,573 7 19,541,453 50.9 4 North Carolina 408,999 $ 1,435,453,278 $ 42,116 30 9,380,884 43.6 8 North Dakota 23,991 $ 79,349,246 $ 39,690 38 646,844 37.1 35 Ohio 473,360 $ 1,798,770,140 $ 45,600 24 11,542,645 41.0 14 Oklahoma 145,539 $ 448,044,193 $ 36,942 47 3,687,050 39.5 19 Oregon 135,612 $ 545,424,063 $ 48,263 17 3,825,657 35.4 40 Pennsylvania 431,907 $ 1,702,800,691 $ 47,310 21 12,604,767 34.3 43 Rhode Island 32,679 $ 147,379,169 $ 54,119 12 1,053,209 31.0 49 South Carolina 177,215 $ 611,303,598 $ 41,394 33 4,561,242 38.9 26 South Dakota 33,855 $ 98,234,173 $ 34,819 51 812,383 41.7 11 Tennessee 241,060 $ 793,459,083 $ 39,499 40 6,296,254 38.3 30 Texas 1,113,569 $ 3,867,818,198 $ 41,680 32 24,782,302 44.9 7 Utah 88,452 $ 314,600,537 $ 42,681 28 2,784,572 31.8 48 Vermont 23,849 $ 83,436,035 $ 41,982 31 621,760 38.4 28 Virginia 319,097 $ 1,197,656,150 $ 45,039 25 7,882,590 40.5 15 Washington 237,574 $ 1,202,862,437 $ 60,757 2 6,664,195 35.6 39 West Virginia 61,849 $ 190,902,663 $ 37,039 46 1,819,777 34.0 45 Wisconsin 222,214 $ 846,921,677 $ 45,735 23 5,654,774 39.3 22 Wyoming 38,017 $ 148,339,387 $ 46,823 22 544,270 69.8 2 Source: U.S. Census Bureau, Census of Governments, Annual Survey of State and Local Government Employment and Payroll (2009). Analysis reports 2009 payroll figures.

Prepared by: Applied Analysis Las Vegas Chamber of Commerce State-to-State Comparison Fiscal Analysis Brief of Public Employee Compensation Levels

Exhibit 2.15 Employment-Compensation Matrix Local Government, 2009 $70,000 Small Government Sector - High Employee Salaries and Wages Large Government Sector - High Employee Salaries and Wages

$65,000 US Average: 39.8Average: US

$60,000

Nevada

$55,000

$50,000 US Average: $49,212

$45,000 Salaries and and Salaries Wages PerEmployee

$40,000

$35,000

Small Government Sector - Low Employee Salaries and Wages Large Government Sector - Low Employee Salaries and Wages $30,000 0 10 20 30 40 50 60 70 80 Number of Government Employees Per 1,000 Population

Prepared by: Applied Analysis