CC 2014-04-22_08.f. Resolution - Management EmployeesMEMORANDUM
TO: CITY COUNCIL
FROM: STEVEN ADAMS, CITY MANAGER~
SUBJECT: CONSIDERATION OF RESOLUTION ESTABLISHING SALARY AND
BENEFITS FOR MANAGEMENT EMPLOYEES
DATE: APRIL 22, 2014
RECOMMENDATION:
It is recommended the City Council adopt a Resolution establishing salary and benefits
for management employees for FY 2014-15.
IMPACT ON FINANCIAL AND PERSONNEL RESOURCES:
Total proposed management compensation changes will result in an increase to the FY
2014-15 General Fund Budget of approximately $133,000 and about $3,000 to the
Water and Waste Water Funds. The budget will be amended to reflect the change as
part of the year-end budget amendments. Sufficient funds are projected to be available
to cover these costs and maintain a balanced budget. Staff has also prepared long-
range financial projections to ensure the costs can be maintained in the future with
ongoing revenues, which is determined to be feasible under a number of alternative
economic scenarios.
BACKGROUND:
Management compensation is reviewed on an annual basis and adjustments are
normally recommended in conjunction with the annual budget process. The City's
current salary and classification system was structured based on a compensation and
classification study completed by Ralph Andersen & Associates in September 1997. As
noted in the study, the goals of the City's compensation plan are to:
• Ensure that the City has the ability to attract and retain well-qualified personnel for
all job classes;
• Ensure that the City's compensation practices are competitive with those of
comparable employers;
Item 8.f. - Page 1
CITY COUNCIL
CONSIDERATION OF RESOLUTION ESTABLISHING SALARY AND BENEFITS
FOR MANAGEMENT EMPLOYEES
APRIL 22, 2014
PAGE2
• Provide defensibility to City salary ranges based on the pay practices of similar
employers; and
• Ensure pay consistency and equity among related classes based on the duties and
responsibilities assumed.
At the August 14, 2012 meeting, for the first time the City Council approved a
Resolution identifying all management and salary benefits. The purpose was to
maintain one central document that can be easily referred to for a summary of
management salary and benefits. Therefore, the Resolution presented for City Council
consideration is an update to that document. Changes will not take effect until July 4,
2014.
ANALYSIS OF ISSUES:
The City's management employees have been instrumental in helping t_he City maintain
services in a cost effective manner over the past several years through what has been
the worst economic period since the Great Depression. They have consistently
provided leadership in the organization in foregoing compensation increases and
accepting concessions, which has been key to successfully negotiating participation
from the other employees represented by labor unions. Management employees have
not received any ongoing net increase in compensation since 2008.
As a result, salaries for many positions have dropped well below those in similar
positions in neighboring jurisdictions, which are the primary organizations the City
competes with for quality staff to fill and maintain existing positions. Staff prepared a
salary comparison with other cities in San Luis Obispo County. Based on the results,
the following changes to the salary and benefit Resolution are recommended, with the
goal of providing compensation within 2% of the median for all positions within the next
2-3 year period:
• All management employees will receive a 3% Cost of Living Adjustment (COLA)
effective July 4, 2014.
• An additional equity adjustment of 2.5% will be provided to positions that are at
least 7.5% below the median, 5% for positions at least 10% below the median, and
a 7.5% for positions at least 15% below the median.
• The City will pay 50% of any increase to the dental plan, vision plan and the lowest
cost HMO medical insurance plan available through CalPERS in San Luis Obispo
County.
Item 8.f. - Page 2
CITY COUNCIL
CONSIDERATION OF RESOLUTION ESTABLISHING SALARY AND BENEFITS
FOR MANAGEMENT EMPLOYEES
APRIL 22, 2014
PAGE3
ALTERNATIVES:
The following alternatives are provided for the Council's consideration:
-Adopt Resolution approving proposed management salary and benefits;
-Modify as appropriate and adopt the Resolution;
Do not adopt the Resolution;
Provide direction to staff.
ADVANTAGES:
Approval of the proposed Resolution will help address management compensation
needs and inequities, which will be important to help the City provide services by
recruiting and maintaining quality staff. Since the recommendations were prepared as
part of long-range financial planning process, staff also believes the recommendations
are provided in a cost efficient and financially responsible manner.
DISADVANTAGES:
The recommendations will increase costs.
ENVIRONMENTAL REVIEW:
No environmental review is required for this item.
PUBLIC NOTIFICATION AND COMMENTS:
The Agenda was posted in front of City Hall on Thursday, April 17, 2014 and on the
City's website on Friday, April 18. No comments were received.
Item 8.f. - Page 3
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF ARROYO GRANDE ESTABLISHING WAGES AND
BENEFITS FOR MANAGEMENT EMPLOYEES FOR FY
2014-15
WHEREAS, the City Council of the City of Arroyo Grande ("City") has established a
system of classification for all positions within the City service with descriptive
occupational titles used to identify and distinguish positions from one another based
on job duties, essential functions, knowledge, skills, abilities and minimum
requirements; and
WHEREAS, the City Council has established a system of compensation for the
classification titles listed herein, based on resolutions and agreements as approved
and adopted by the City Council; and
WHEREAS, the City Council deems it in the best interest of the City that
compensation for management employees be adjusted as hereinafter provided.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Arroyo
Grande that:
SECTION 1. AFFECTED EMPLOYEES
The wages and benefits set forth herein are to be provided to all management
employees listed in Exhibit A.
SECTION 2. WAGES
The salary ranges for all affected job classes shall be as set forth on Exhibit A, which
is attached hereto and by this reference made a part hereof. The salary ranges
reflect a three (3.0)% COLA for all positions effective July 4, 2014. The ranges also
reflect equity increases for the following positions effective July 4, 2014:
Position
Director of Public Works
Planning Manager
Director of Administrative Services
Director of Community Development
Director of Legislative and Information Services
Director of Recreation Services
Police Chief
Human Resources Manager
l.T. Manager
Building Official
Equity Increase
5.0%
7.5%
5.0%
5.0%
5.0%
5.0%
5.0%
5.0%
5.0%
2.5%
Item 8.f. - Page 4
Resolution No.
Page 2
SECTION 3. DEFERRED COMPENSATION
The City shall contribute $600 per year to management employees and $1,200 to
department directors and the City Manager to a defined contribution supplemental
retirement plan established in accordance with sections 401 (a) and 501 (a) of the
Internal Revenue Code of 1986 and California Government Code sections 53215-
53224.
SECTION 4. HEAL TH PLAN BENEFITS
A. Cafeteria Plan
1. The City shall contribute an equal amount towards the cost of medical
coverage under the Public Employee's Medical and Hospital Care Act
(PEMHCA) for both active employees and retirees. The City's
contribution toward coverage under PEMHCA shall be the minimum
contribution amount established by CalPERS on an annual basis.
The City's contribution under PEMHCA shall be $119 per month from
July 1, 2014 through December 31, 2014 and $122 per month from
January 1, 2015 through June 30, 2015.
2. Employees participating in the City's full flex cafeteria plan shall
receive a flex dollar allowance to purchase group health coverage for
medical, dental and vision under the City's Cafeteria Plan. For the
period of July 1, 2014 through November 30, 2014, the monthly flex
dollar allowance shall be $558.00 with respect to an employee
enrolled for self alone, $1,019.68 for an employee enrolled for self
and one family member, and $1,305.77 for any employee enrolled for
self and two or more family members. For the period of December 1,
2014 through June 30, 2015, the flex dollar allowance shall be
increased by fifty percent of any increase in the lowest cost CalPERS
HMO medical plan, and dental and vision rates for 2015.
3. A portion of the flex dollar allowance ($119 for 2014 and $122 for
2015) is identified as the City's contribution towards PEMHCA. This
amount shall be adjusted on an annual basis as the PEMHCA
minimum contribution increases. Remaining flex dollars must be used
by employees to participate in the City's health plans. Employees
who waive medical coverage under the Cafeteria Plan because
he/she provided the City with written proof that medical insurance
coverage is in force through coverage provided by another source
consistent with any rules or restrictions on the City by the medical
plan provider, can take flex dollars for the amount provided to
employees enrolled for self alone (taxable income), deposit it·into their
457 plan, or use it to purchase voluntary products. No remaining flex
dollars may be redeemed.
Item 8.f. - Page 5
Resolution No.
Page 3
B. Medical Insurance
1. The base medical plan shall be defined as the lowest cost Health
Maintenance Organization (HMO) program available through
CalPERS in San Luis Obispo County. If availability of an HMO to the
City is discontinued by the medical plan provider, the base plan shall
become the basic PPO plan available to the City by the existing ·
medical plan provider.
2. The City shall maintain health benefits through CalPERS for calendar
year 2015.
C. Vision Insurance
The City shall provide a Vision Care Plan for management employees. The
City may select an alternate vision care provider during the term of this
resolution providing that:
1. Any new plan maintains equivalent benefits to the employees; and
2. At least twenty-one (21) days advanced notice of plan changes are
provided to affected employees.
D. Dental Insurance Plan
The City shall provide a dental plan of the City's choice for management
employees. The City may select an alternate dental insurance plan provider
during the term of this resolution providing that:
1. Any new plan maintains equivalent benefits to the employees; and
2. At least twenty-one (21) days advanced notice of plan changes are
provided to affected employees.
SECTION 5. LIFE INSURANCE PLAN
A. The City shall provide group term life insurance benefit plan for management
employees, which shall provide for fifty thousand dollars ($50,000) life and
AD&D coverage for employees only during the term of their employment.
B. The City shall mak.e available additional voluntary life insurance coverage, at
the employee's expense, as long as the minimum participation requirements of
the insurance provider are met.
SECTION 6. SHORT AND LONG-TERM DISABILITY
The City shall provide a short and long-term disability plan for management
employees during the term of their employment.
Item 8.f. - Page 6
Resolution No.
Page 4
SECTION 7. RETIREMENT
A. Retirement Defined
Retirement is defined as the termination of employment at an age when the
employee would qualify for an allowance under the Public Employees'
Retirement System (PERS) and the_City's Personnel Regulations.
B. PERS Retirement Contributions
1. G.C. Section 21354.4. The CalPERS 2.5% at Age 55 Retirement Plan
shall be provided for non-sworn employees hired prior to December
21, 2012. Non-sworn employees under this plan shall pay the full
eight percent (8%) of the employee share of CalPERS.
2. G.C. Section 21354. The CalPERS 2.0% at Age 55 Retirement Plan
shall be provided for non-sworn employees hired between December
21, 2012 and December 31, 2012, CalPERS "Classic" members hired
on or after January 1, 2013, and those eligible for reciprocity hired on
or after January 1, 2013. Non-sworn employees under this plan shall
pay the full seven percent (7%) of the employee share of CalPERS.
3. G.C. Section 7522.20. The CalPERS 2% @ 62 Retirement Plan shall
be provided for new non-sworn employees hired on or after January
1, 2013 who are not CalPERS "Classic" employees and are not
eligible for reciprocity. Non-sworn employees under this plan shall
pay at least 50% of the total normal cost rate (currently 6.25%) of the
employee share of CalPERS.
4. G.C. Section 21362.2. The CalPERS Public Safety Officer 3% @ 50
Retirement Plan shall be provided for sworn personnel hired prior to
December 9, 2011. Sworn employees under this plan shall pay the
full nine percent (9%) of the employee share of CalPERS.
5. G.C. Section 21363.1. The CalPERS Public Safety Officer 3% @55
Retirement Plan shall be provided for sworn employees hired
between December 9, 2011 and December 31, 2012, CalPERS
"Classic" members hired on or after January 1, 2013, and those
eligible for reciprocity hired on or after January 1, 2013. Sworn
employees under this plan shall pay the full nine percent (9%) of the
employee share of CalPERS.
6. G.C. Section 7522.25~ The CalPERS Public Safety Officer 2.7% @
57 Retirement Plan shall be provided for new sworn employees hired
on or after January 1, 2013 who are not CalPERS "Classic"
employees and are not eligible for reciprocity. Sworn employees
under this plan shall pay at least 50% of the total normal cost rate
(currently11.5%) of the employee share of CalPERS.
Item 8.f. - Page 7
Resolution No.
Page 5
7. G.C. Sections 21024 and 21027. Employees may buy back, at their
expense, retirement service credit for prior military service as
permitted by PERS.
8. GC Section 20042. For sworn employees hired prior to December 9,
2011 and non-sworn employees hired prior to December 21, 2012,
retirement benefits are based on the highest single year
compensation.
9. GC Section 20037. For sworn employees hired on or after December
9, 2011 and non-sworn employees hired on or after. December 21,
2012, retirement benefits are based on the highest average annual
compensation earnable by a member during three consecutive years
of employment.
10. GC Section 20965. Employees shall receive credit for unused sick
leave.
11. GC Section 21548. The spouse of a deceased member, who was
eligible to retire for service at the time of death, may elect to receive
the Pre-Retirement Optional Settlement 2 Death Benefit.
12. Effective January 1, 2013, the Public Employees' Pension Reform Act
of 2013 (PEPRA) shall apply to all sworn and non-sworn employees,
as well as for employees transferring from other CalPERS or
reciprocal agencies. ·
C. Retiree Medical
1. Employees who retire from City service shall be allowed to purchase
medical insurance coverage through the City.
2. GC Section 22892. The City's contribution shall be an equal amount
for both employees and annuitants, which shall be the minimum
contribution amount established by CalPERS on an annual basis.
That amount shall be $119 per month during calendar year 2014 and
$122 during calendar year 2015. The City's contribution shall be
adjusted annually thereafter by the CalPERS Board to reflect any
change in the medical care component of the Consumer Price Index,
provided that the City is participating in the CalPERS Health Plan.
3. The City shall provide a supplemental contribution to employees that
are: 1) employed on a full-time basis as of June 30, 2008 and who
have been employed with the City on a full-time basis for five (5)
years or more at the time of retirement; or 2) employed on a full-time
basis after June 30, 2008 and who have been employed by the City
on a full-time basis for ten (10) years or more at the time of
retirement.
Item 8.f. - Page 8
Resolution No.
Page 6
The supplemental contribution shall be equal to the difference
between the minimum contribution amount established by CalPERS
as set forth above in Section 4. A. 1. and the following amounts:
For single annuitant coverage:
For annuitant + 1 dependent:
For annuitant + 2 or more dependents:
$175.10
$302.85
$376.79
SECTIONS. ANNUAL LEAVE
Regular, full-time management employees shall accrue annual leave with pay to be
used as leave for vacation, illnesses, and other personal purposes. Management
employees may accrue such paid leave as provided by this provision to be used in
the future or may convert annual leave to salary compensation under the conditions
contained in these regulations.
A. Accumulation Rates:
Management employees shall accrue annual based upon the following
schedule:
1. Management employees with less than five (5) years of service shall
earn annual leave at the rate of 29 days (232 hours) per year;
2. Management employees with five (5) to ten (10) years of service shall
earn annual leave at the rate of 31 days (248 hours) per year;
3. Management employees with ten (10) to fifteen (15) years of service
shall earn annual leave at the rate of 33 days (264 hours) per year;
and
4. Management employees with over fifteen (15) years of service shall
earn annual leave at the rate of 34 days (272 hours) per year.
5. New full-time management employees shall be granted fifty-six (56)
hours of Annual Leave upon hiring. However, additional Annual
Leave shall not be accumulated until after completion of three (3)
months of continuous service. If a new management employee
terminates during the first three months of employment, the Annual
Leave balance shall reflect the actual amount that would have been
accumulated at the established rate per pay period, less any usage.
If the employee's usage of Annual Leave exceeds the adjust
accumulation amount, the employee shall refund the excess amount
used. The refund to the City shall be equal to excess hours used
times the employee's hourly salary compensation rate.
B. Maximum Accrual:
Item 8.f. - Page 9
Resolution No.
Page 7
The maximum accrual of annual leave shall be 725 hours. If an employee has
accrued the maximum number of hours, accrual of annual leave shall be
discontinued. Accrual shall resume on the first day of the pay period following
a reduction in the accrued balance below the maximum allowed.
C. Conversion to Salary:
A management employee may convert a maximum of 48 hours of annual
leave to salary compensation per year. Such conversions shall be allowed at
the first pay period in July and at the first pay period in December of each
year. In order to be eligible to convert annual leave to salary compensation,
the employee must: a) convert a minimum of sixteen (16) hours to pay; and b)
upon making the conversion to pay, the employee must be left with a minimum
of 160 hours of annual leave.
Employees who are promoted or reclassified into a management position and
were not subject to the annual leave program for the entire twelve (12) month
period shall be allowed to include previous vacation and ·sick leave use as
annual leave for the purpose of this provision.
D. Notification and Approval:
Annual leave shall be scheduled in advance by the employee whenever
possible, subject to the approval of the department director. It is the
responsibility of the employee to provide the supervisor or department director
with reasonable notice of an absence. The department director shall have the
authority to approve or deny the use of annual leave for any period of
absence. . The scheduling of the use of annual leave shall be by the
department director with due regard to the wishes of the employee and
particular regard for the needs of the City. Employees who are off for
extended periods due to illness or injury may be required to provide a
physician's statement authorizing their return to work.
Reasonable absences of less than eight (8) hours shall not be debited against
annual leave. Such absences should have the prior approval of the
employee's supervisor and/or City Manager.
E. Separation from Employment:
Management employees who separate their employment from the City shall
have all annual leave accumulations converted to salary compensation at the
employee's current rate. Compensation shall be paid in one lump sum.
Annual leave shall not be used to extend an employee's actual date of
separation. When notice is given by an employee that he/she is terminating,
the use of annual leave shall be suspended. The only exception to this
provision is that with the approval of the employee's supervisor, the employee
may be granted short-term leave (one (1) to three (3) days) to attend to
Item 8.f. - Page 10
Resolution No.
Page 8
personal business. However, such short-term leaves may be conducted
consecutively and with a frequency to create in effect, a long-term leave.
F. Service Credit Conversion:
1. Upon retirement an employee may have unused annual leave
converted to Service Credit with the Public Employees' Retirement
System (PERS).
2. Annual leave shall be converted to sick leave for PERS at the rate of
one (1) hour of annual leave equals one (1) hour of sick leave.
3. When unused annual leave is converted to sick leave, for a service
credit conversion, an employee may not receive additional cash
compensation for the unused leave.
G. Conversion of Sick leave and Vacation Leave to Annual leave;
Employees who are promoted or reclassified into a management position shall
convert their sick leave and vacation leave accumulation to annual leave.
1. Sick leave accumulations shall be converted to annual leave at the
rate of one (1) hour of sick leave equals .5 hours of annual leave.
2. Vacation leave accumulations shall be converted to annual leave at
the rate of one (1) hour of vacation leave equals one (1) hour of
annual leave.
SECTION 9. HOLIDAYS
Management employees shall receive the following paid holidays:
New Year's Eve, December 31
New Year's Day, January 1
Martin Luther King Day, third Monday of January
Lincoln's Birthday, February 12 (or day of observance)
Washington's Birthday, third Monday of February
Memorial Day, the last Monday in May
Independence Day, July 4
Labor Day, the first Monday in September
Veteran's Day, November 11 (or day of observance)
Thanksgiving Day, fourth Thursday in November (or day of observance)
Day following Thanksgiving
Christmas Eve, December 24
Christmas Day, December 25
One Floating Day per Fiscal Year (employee choice with Supervisor approval)
Item 8.f. - Page 11
Resolution No.
Page 9
Every day designated by the President, Governor, or Mayor for public
observance as a special nonrecurring single event, such as the death of a
national leader or end of war.
All holidays in the above schedule that fall on a Saturday shall be observed on
the preceding Friday; all holidays in the above schedule that fall on a Sunday
shall be observed on the following Monday.
SECTION 9. VEHICLE ASSIGNMENT OR ALLOWANCE
Automobile allowance shall be provided in the amount of $200 per month for the
Director of Legislative and Information Services, Director of Administrative Services,
and Direction of Recreation Services, $275 per month for the Director of Community
Development, and $400 per month for the City Manager. The Police Chief shall be
assigned a take home City vehicle. The Director of Public Works shall be assigned a
City vehicle for use during work hours.
SECTION 10. JURY DUTY
Management employees shall be granted leave with full pay and no loss in benefits
when called for jury duty if the employee remits jury fees received for such jury duty.
The employee may retain all travel pay or subsistence pay granted by the court
because of the employee's participation in jury duty. The employee shall be
responsible for notifying his/her supervisor as soon as possible upon receiving notice
to appear for jury duty, make every reasonable effort to keep his/her supervisor
advised as to the anticipated length of service, and return to work immediately
following the end of jury duty service.
SECTION 11. BEREAVEMENT LEAVE
Management employees are entitled to a paid bereavement leave of absence, not to
exceed five (5) days, in the event of the death of a member of the employee's
immediate family, to include an employee's or spouse's parents, spouse, children,
brother, sister, stepchildren, grandparents, grandchildren, aunt, uncle, son-in-law,
daughter-in-law, step relatives described above, or any other person residing in the
same household, for the purpose of attending the funeral and making other
arrangements at the time the loss occurs. · As a condition of granting leave for
bereavement purposes, the appointing authority may request verification of the loss.
Such leave is independent of annual leave. In order to receive this benefit, domestic
partners must be registered with the Secretary of State.
SECTION 12. EMPLOYEE ASSISTANCE PLAN
The City shall provide an employee assistance plan for management employees and
their dependents during the term of their employment.
Item 8.f. - Page 12
EXHIBIT A
CITY OF ARROYO GRANDE
Management Salary Ranges
7/4/2014
Range LOW MID HIGH Position
M-10 2,578 2,841 3,132
M-11 2,641 2,911 3,211
M-12 2,707 2,987 3,293
M-13 2,775 3,061 3,374
M-14 2,844 3,135 3,459 Office Assistant I
M-15 2,915 3,214 3,545
M-16 2,989 3,296 3,632
M-17 3,063 3,378 3,726
M-18 3,138 3,462 3,819 Office Assistant II
M-19 3,217 3,549 3,913
M-20 3,299 3,638 4,011
M-21 3,381 3,729 4,112
M-22 3,466 3,822 4,213
M-23 3,554 3,916 4,320
M-24 3,641 4,015 4,426 Administrative Secretary
M-25 3,732 4,116 4,538
M-26 3,825 4,219 4,651
M-27 3,919 4,323 4,769
Item 8.f. - Page 13
CITY OF ARROYO GRANDE
Management Salary Ranges
7/4/2014
M-28 4,019 4,431 4,886
M-29 4,119 4,543 5,009 Executive Secretary
M-30 4,222 4,656 5,135 Executive Asst./ Deputy City Clerk
M-31 4,328 4,773 5,263
M-32 4,437 4,894 5,392
M-33 4,547 5,013 5,529 Assistant Planner
M-34 4,661 5,139 5,668
M-35 4,777 5,268 5,807
M-36 4,898 5,399 5,953
M-37 5,018 5,535 6,103 Associate Planner
Accounting Supervisor
M-38 5,144 5,672 6,255
M-39 5,273 5,813 6,410
M-40 5,405 5,962 6,571
M-41 5,539 6,108 6,736
M-42 5,677 6,261 6,905 Planning Manager
M-43 5,821 6,420 7,077
M-44 5,966 6,580 7,254
M-45 6,113 6,743 7,437
M-46 6,268 6,912 7,621
Item 8.f. - Page 14
CITY OF ARROYO GRANDE
Management Salary Ranges
7/4/2014
M-47 6,426 7,086 7,813 Information Technology Manager
M-48 6,585 7,262 8,006
M-49 6,750 7,444 8,206 Building Official
Capital Projects Engineer
M-50 6,919 7,629 8,412 Director of Legislative and
Information Services
Director of Recreation Services
Human Resources Manager
M-51 7,093 7,820 8,623
M-52 7,269 8,016 8,839
M-53 7,451 8,215 9,059
M-54 7,636 8,421 9,285 Director of Public Works
M-55 7,828 8,631 9,517
M-55-A 7,866 8,674 9,564 Police Commander
M-56 8,025 8,847 9,757 City Engineer
M-57 8,222 9,068 9,999
M-58 8,431 9,296 10,250
M-59 8,640 9,529 10,507
M-60 8,858 9,766 10,771
M-61 9,078 10,011 11,039
M-62 9,303 10,261 11,314 Director of Administrative Services
Director of Community Development
M-63 9,537 10,517 11,596
-j Item 8.f. - Page 15
CITY OF ARROYO GRANDE
Management Salary Ranges
7/4/2014
M-64 9,775 10,781 11,887
M-65 10,021 11,049 12,183
M-66 10,269 11,326 12,488
M-66-A 10,320 11,383 12,550 Police Chief
M-67 10,527 11,608 12,802
M-68 10,791 11,899 13,121
M-69 11,060 12,196 13,450
M-70 11,336 12,499 13,786
M-71 11,621 12,815 14,131
M-72 11,912 13,134 14,484
M-73 12,210 13,464 14,844
M-74 12,516 13,799 15,215
M-75 12,828 14,144 15,596
Item 8.f. - Page 16