HomeMy WebLinkAbout1998 12 14 Regular Item E •
• MISSION AGENDA
ADD ON
ITEM E
Consent
Informational
Public Hearing
Regular X
December 14, 1998 MGR /e EPT
Meeting Authorization
REQUEST: City Manager requesting the City Commission authorize the
revised sick leave buy back plan.
• PURPOSE: This agenda item is needed to provide the Commission with
changes to the original proposal staff believes will be acceptable to the
Commission and to answer questions asked by the Commission.
CONSIDERATION:
On December 7, 1998 the Commission reviewed staffs proposal for distribution
of sick leave buy back dollars approved in the budget. (Exhibit "C ") The
Commission voiced a number of concerns and asked for additional information.
Discussion with Commissioners reflects a desire to cap sick leave accumulation
and to provide for a more accelerated buy back of leave balances over and
beyond the adopted cap.
AS POINTED OUT BELOW ON THE TABLE PROVIDED TO YOU LAST
WEEK, IT IS IMPORTANT TO REMEMBER THAT THE MAJORITY OF THE
DOLLARS INVOLVED IN THIS PROGRAM IS TO SLOW DOWN THE
BUILDUP OF SICK LEAVE AND TO REDUCE THE EXCESSIVELY LARGE
BALANCES. ONE WEEK OF BUY BACK WILL SOLVE THE SICK LEAVE
ABUSE PROBLEM.
Page 1
Payback Payback Payback
Days Days Function
5 day $39,000 minimize sick abuse and
its related cost.
10 days $55,600 slow down the buildup of
sick lave balances.
20 days $65,000 reduce excess balance over
120 cap.
40 days $71,600 reduce excess buildup over
120 cap.
Additionally, the overall program reduces our un-funded liability, improves
productivity, provides an annual pay advantage for good performance, and
serves as an effective recruitment and retention tool. Additionally, I want to point
out that management does deal effectively with flagrant abusers. The problem is
that a great deal of sick leave abuse is very subtle and almost impossible to
prove. Moreover, in Public Works where we experience the highest amount of
sick leave abuse, sick leave abuse is tolerated more than usual due to our
inability to fill labor related positions. For example; we currently have eight
unfilled positions in Public Works.
Finally, experience has demonstrated that this incentive is far more effective in
reducing sick leave abuse than enforcement strategies alone. However, positive
incentives and enforcement strategies working in tandem provides an effective
program in minimizing the cost in dollars and lost productivity related to sick
leave.
Another point to keep in mind is that we have a young work force. This is
combination with the fact, as shown below, that it takes a significant amount of
time to build up to pay back thresholds suggest that the cost for this benefit will
remain relatively stable.
Required Pay Back Accumulation
Accrual Day Period
30 days 5 days 2.5 years
60 days 10 days 5.0 years
120 days 20 days 10.0 years
The above table assumes no sick leave being taken. With normal sick leave
being taken the time to get to pay back thresholds and the cap would expand.
Page 2
Sick Leave Balance: Staff recommends that a cap of 120 days be adopted for
the maximum accumulation of sick leave. This number is chosen to work in
tandem with the City's disability coverage that kicks in after 6 months of disability.
A person with 120 days of sick leave would be covered to the date his disability
insurance kicks in.
Accelerated Buy Back: The highest leave balance is 280 days. Assuming the
unlikely case that the employee would not use any sick leave based upon the
initial plan it would take 20 years to buy down the 160 days in excess of the 120
day cap as follows:
sick leave accumulated each year 12
maximum yearly buy back. 20
available yearly to reduce excess balance. 8
number of excess days.
available yearly to reduce excess days.
160
8
years required to reduce excess days to
the cap.
20 years
There are two ways to accelerate the buy down of sick leave days in excess of
the 120 day cap.
1. Set a number of years in which the Commission is willing to buy the
balances down in excess of the 120 day cap.
Exhibit "A" provides three options for implementing this alternative in 1,
5, and 10 years.
2. A second method would be to re-calibrate the formula to accelerate the
buy down of days in excess of the cap. The recommended re-
calibrated formula shown in exhibit "B" would buy down the balances in
excess of 120 days in 5.7 years and pay for the buy backs of persons
with balances below the 120 cap at an average cost of $67,000 per
year as shown below:
Balances in excess of the 120 day cap
Balances below the 120 day cap
Six year average annual total
$11,500
$54.500
$67,000
ANSWERS TO COMMISSION QUESTIONS:
1. Survey departments to determine if employees would take part in the
program.
Employees in Police, Fire and Public Works that are eligible for buy
backs were questioned regarding their desire to participate in the buy
back program. Over 90% stated they would desire buy backs.
Page 3
2. What are other cities in Seminole County doing with buy back
programs?
. Five of the seven governments have some type of sick leave
incentive program.
. Casselberry has a buy back for annual leave but not for sick leave.
. See Exhibit "0".
Based upon this pattern we would assume that most governmental
units have some form of sick leave buy back plan.
3. How many employees are out on Fridays and Mondays?
Since the largest number of our employees work rotating shifts, where
the starting and ending day of the rotation continuously changes,
Fridays and Mondays has no significance relative to identifying some
type pattern of sick leave abuse.
We did however look at the Public Works Department where we have
a high concentration of 40 hour employees This sUNey reveals that
Fridays have a significant increase over Tuesday's and Wednesday's.
See Exhibit "E",
4. What is the average number of sick leave days taken per employee?
In the three departments tested the average number of sick leave
taken per employee was as follows:
Public Works 1 0
Fire Shift Employee 5
Police 3
5. The high average in public works is typical. The loss of productivity is
substantial and problematic to the department in accomplishing its
work load.
6. What is the amount of overtime paid due to sick leave?
The Fire and Utility Departments are required to pay overtime to
replace persons on sick leave. The annual cost is estimated to be the
following for the past year.
Fire
Utility
Total
$34,348
$ 2.700
$37,048
Page 4
7. How many employees have balances of 30, 60, 90, 120, or more?
0-30
30-60
60-90
90-120
120-+
159
27
7
9
4
77.2%
13.1%
3.4%
4.4%
1.9%
8. How much would it cost in 1999 and 2000 if every employee sold back
12 days sick leave?
FY 99 FY 2000
$375,000
$387,000
FY 2000 is difficult to predict. It could go up or down slightly. For
purposes of answering this question we increased the FY 99 cost by
approximately 3%. This is not a recommended strategy because of the
excessive cost and because we need employees to carry at minimum 30
days sick leave before the buy back program kicks in. If we purchased 12
days for every employee, new employees would not accrue any balance
and existing balances would not increase
RECOMMENDATION:
It is recommended that the Commission consider two options.
Option 1: Since there are only three people with balances over the 120
day cap, go ahead and buy down all three this year and apply the original
formula.
Buy down cost of days in excess of 120 cap.
Buy down cost of days below the 120 cap.
Total FY99 cost
Year 1
$69,100
$55.562
$124,662
Year 2
$55.562
$55,562
Option 2: Adopt the re-calibrated formula that will buy down the days in
excess of the 120 day cap in approximately 5.7 years at the estimated
cost of $67,000 for the six year period.
ATTACHMENTS:
Exhibit "A"
Exhibit "B"
Exhibit "C"
Exhibit "0"
Exhibit "E"
Exhibit "F"
Exhibit "G"
Exhibit "H"
Exhibit "I"
Exhibit "J"
Exhibit "K"
COMMISSION ACTION:
Page 5
Exhibit "A"
Annualized Cost
Current Year Dollars
Cost 1 Year 5 Years 10 Years
Cost to buy down days
In excess of the 120 day cap. $69,100 $13,820 $ 6,910
Cost to buy down days
under the 120 day cap. $55.562 $ 55.562 $55.562
Total Cost $124,662 $69,382 $62,472
Exhibit "B"
Revised Proposal
Each year an employee may convert one equivalent week of accrued sick leave to pay
as provided below.
Non-Shift Emplovees
Number of Employees
Eligible
Accrued Balance Conversion to Pay for Conversion
30 days 5 days 14
60 days 10 days 10
120 days 20 days 1
240 days 40 days 2
Police Department Shift
30 days 3.5 days 7
60 days 7 days 3
120 days 14 days 0
240 days 28 days 0
Fire Department Shift
30 days 3 days 6
60 days 6 days 3
120 days 12 days 1
240 days 24 days 0
Exhibit "C"
Original Proposal
Each year an employee may convert one equivalent week of accrued sick leave to pay
for each equivalent six week period accrued not to exceed four weeks of converted sick leave.
Non-Shift Emplovees
Number of Employees
Eligible
Accrued Balance Conversion to Pay for Conversion
30 days 5 days 14
60 days 10 days 3
90 days 15 days 7
120 days 20 days 3
Police Department Shift
30 days 3.5 days 7
60 days 7 days 3
90 days 10.5 days 0
120 days 14 days 0
Fire Department Shift
30 days 3 days 6
60 days 6 days 1
90 days 9 days 2
120 days 12 days 1
tr:l
:><:
::c:
H
to
H
t-:3
t:l
OJ
c:
'<
OJ
Ol
o
"
:J
(')
CO
:J
......
<'
CO
-0
a
co
...,
Ol
3
(J)
0'
...,
GJ
o
<
co
...,
:J
3
co
:J
......
~
m
:J
......
a:
co
(J)
:E
;::+:
:J"
:J
C/)
co
3
:J
o
co
o
o
c:
:J
......
'<
)>m
;:+::J
Ol !:!:
3 ......
o
:J
......
co
C/)
-0
~,
:J
co
(J)
~~
org
WI~ ~
,,)>(')
Ol
......
o'
:J
rro
OOlOl
:J "(J)
coCO(J)
:E ~ co
oOlO"
o co
a. ...,
C/)C/)o
co Ol <
3 :J -'
.....co
-'0 a.
:J ..., 0
Q.o.
co
()
o
c:
:J
......
'<
~I~I~
000
7\ "
. · OJ--i)>O~Z~. · OJ
C:Q3oco:J"oOl c:
O~'<o.g~o:J I~
<cJ,O"co3~~coO"OlOlOJ
~,<~wc:......O' c:a..'<~
(]1CO":EOlo..., O"(J)O""
<~c:corozco Ol~~o
co (J) -C co a. 0 Ol 0 co
Ol (J) ......" < 0 " 0" (J)
..., co 0 (J) !:!:':J" c: Ol 0
(J) :< ~ g, 3 ~ ~ ~ ~.
(J) _. 0 co.... ..., ......
co 0 (J) 0 Ol ~ I~ -.
:< co 5 (5' < :J g ~ g
-. 3 c: " co :J ..., ~
o ...,.........,c:(J)
co~(J)~rN~O g,
3......0 co 0:>-....... Ol
c: c:....... 0:>. (J) :J
~ (J) ~ 0' :J" Z (5' :J
co 0""00" c:
c: .......,~c:(J)...... Ol
(J) .... c: ..., -. -
co 0 co :E (J) (5'3 Ol
0:> :J" a. co (') "CO (')
oo......coOl!:!::J Q
:J" c: 3-' " :J 3 0 c:
Oen OO"co...... Ol
c: co.......'" c: ,......-
o ~ ".. -. .....
en ....... -. < ,...... (J) (J) Ol
.......Ol..... CO 0
o-OOlooo.o. "
.......--i=Olc:co<.
-nO""!:!: 0.<
v O:J"C:=:
--i-<~:J......o -
Ococ:......oroO"
<- Ol -, 3-' ..., a. CO
...,"" ......
CO CO CO c: .......-0
Ol A., """"oOl
..., _ :J -.
CO CO 3 a.
Ol 0.......0"
< -, :J" Ol
CO :J CO 0
c: 8'......"
(J) <oOl
Ol ............
co OlOl......
CO O:-:J"
Ol CO
:J" !:!: ...,
Ol 0 CO
(J) :J CO
o !:!: ~
o 3 Ol :J
g co ...,
..., Ol ::r
..., ...... 0
CO ,,, c:
a. ..... ...,
. (J1 '<
o ...,
,-0 Ol
0..... ......
..., ~co
Ol .......
...... ...,
CO 0
3
OJ
c:
'<
OJ
Ol
o
"
:J
(')
CO
:J
......
<'
CO
-0
a
co
...,
Ol
3
(J)
0'
...,
GJ
o
<
co
...,
:J
3
co
:J
......
Ol
m
:J
......
;::+:
co'
(J)
-
:J
0'
...,
3
Ol
......
o'
:J
-0
a
<
c.:
co
a.
0"
'<
......
:J"
co
:J
:J
o
<
Ol
!:!:
o
:J
(J)
GJ
a
c:
-c
0 -OC/)O om
co o Ol (J) o :J
-""0 Q3~
Ol "Olco
~ o(J)o C/)
00-
Ol c: or Ol -c
......
co :Joo ~.
..., :J
-< 0 0 co
c: c: (J)
:J ~
......
C/) C/)C/)C/) C/)--i
(5' (5' (5' (5' (5'
" " 7\ " "co
Iro~~--i)>)>OJ
Ol Ol -. -. ::r 0 0 c:
(J)<==COOO
OlCOO"O" C:C:OJ
c: c: :E 3 3 Ol
0" '< =: c: c: 0
.';2 o"o"-Q)Ol"
0" ~~croroO
Ol ""0 0.0. co
(') ............(J)
" N (J1 :J" -. -. 0
~ (]1 0 Ol 3 3 ~.
..... I 0 (J) '" '"
- (J1~CO"''''''''''
Ol 0 0 0 -,
:J ~g,~<<o
....... 0 .......coco:J
o 0C/)0...,...,
..., ....... (5' ..., ~ 0)
c: C/)"~O:>~
:J -. ^, 0
-. 0 r ..... :J"
g " co :J :J" 0
Ol oc:
co r<:J"C:""
3 co co -. ..., (J)
Ol :J (J) W
"0 <c -co
o co oco3
'< c: <3-0
co -c co -
co 0...,_0
(J) :J ~o'<
~ co
_' (J) <0 co co
(J) co N co (')
5" -g 500l
0..., cOl:J
~ ~ ...,:JO"
:J 0-' -. (J) 0" c:
o ....... c:'<
_. :J co < 0"
~ =+;3 O"Ol
o co Ol (')
..... 30 0"
o -0 "w
..., -co ~N
Ol Oco 0:>
= '< :J"
co CO:J" :J" 0
3 COOl oc:
:J"(J) C:en
Q. Ol ~ Cil
o (J) 0
a5 ~ co
co co Ol
(J) ...,...,
~(J)
0)0
0.......
:J"(J)
o co
:<
c: _.
..., 0
(J) co
o
.......
(J)
(5'
"
EXHIBIT E
CITY OF WINTER SPRINGS, FLORIDA
1126 EAST STATE ROAD 434
WINTER SPRINGS, FLORIDA 32708-2799
Telephone (407) 327-1800
December 9, 1998
To:
FROM:
Ronald McLemore, City Manager
Kipton Lockcuff, Public Works/Utility Director J}1/'
RE:
Usage of Sick Leave in Public Works/Utility Department
The Public Works and Utility Department time sheets for the last six months were
researched to provide the sick time usage data necessary to prepare the summations
that follow.
Sick Leave Usaae oer Full Time Emolovee (FTE)
For the 58 FTE's there was 298 days used in the six month sample period. However,
65 days or 22% of the usage was by two individuals who had major surgeries.
Annualized usage, excluding the unusual usage of the two employees, the average is
8.0 sick days/per year/per FTE.
Sick Leave Usaae Distribution
# of Days
Percent
Sat./Sun.
2
0.4%
Mon.
63
21.2%
Tues.
62
21.1%
Wed.
53
17.7%
Thur.
47
15.8%
Fri.
71
23.8%
Impact of Sick Leave Usaae on Overtime
During the six month review period, nine shifts (eight hours each) at the treatment
plants required the usage of overtime to meet coverages. The annualized cost
excluding benefits is estimated at $2,700 or about 10% of the overtime budget.
Interest of Eliaible Emolovees in Sick Leave Reourchase
All eight eligible employees in the Public Works/Utility Department have indicated they
will participate in the Sick Leave Repurchase if it is made available.
SICKLEAV.DOC
.(.
EXHIBIT F
FIRE DEPARTMENT SICK LEA VE REPORT
Note: This report only covers the 33 personnel assigned to shift work. The 6
personnel assigned to days use very little sick time and overtime is not required
to staff these positions.
Reporting Period: January 1, 1997 - December 31, 1997
190 Occurrences of Sick Leave
37 Occurrences on a Friday or a Monday
106 Shifts of Overtime occurred to cover for sick leave costing $34,348.00
Reporting Period: January 1,1998 - December 9,1998
173 Occurrences of Sick Leave
46 Occurrences on a Friday or a Monday
113 Shifts of Overtime occurred to cover for sick leave costing $37,356.00
Reporting Period: January 1,1997 - December 9,1998
363 Occurrences of Sick Leave
83 Occurrences on a Friday or a Monday
219 Shifts of Overtime occurred to cover for sick leave costing $71,704.00
en
~ :!!l?=:l
r- CDX
lRmO::I:
<S:(1)H
(1)O"OlJj
C:JQ)H
en....;:l1-3
(1) ::r 3
(') (1)t'Ij
::r ~
Q)
;:l
"
"O-i
(1) ::r
::2. (1)
Oc)
~::r
Q)
;::1
0-
(1)
o
~
..,
(1)
"0
..,
(1)
en
(1)
:J
(ii
....
::r
(1)
:J
C
3
0-
(1)
..,
o
-
....
3'
(1)
en
m
::J
a.
....
::r
CD
"0
(1)
..,
~
:J
....
Q)
<0
CD
o
-
"
=;.
CD
o
CD
"0
Q)
;::1
3
(1)
:J
....
en
::r
:3i
"0
CD
..,
en
o
:J
:J
~
~
:r
<0
S'
0'
..,
en
~
r-
CD
Q)
<
CD
0.
C
..,
S'
<0
Q)
en
x'
3
o
:J
....
::r
~~~~~.~
l'l{'i";k,>
~~~.
'" ~()(:j:i
"'1'" ';~""
VJ '''' ......,.:
"#. m :(p\~2.1
l"~1
pQ)""
'"-'.',
i!.iN'I"
~f~~:
.....
.....1.....
'#.'"
CDI.....
,#-0
..... o~
01.....'
0..... ~
'#- w Q)
en
z
o
-i
m
-i
::r
CD
.0
C
(1)
en
....
0'
:J
Q)
0-
o
S.
"
~.
o
CD
"0
Q)
;::1
3
CD
:J
....
"0
CD
..,
en
o
::J
:J
~
&:
S'
ea
:r
en
c)'
;1';"
S'
Q)
"0
Q)
'<
"0
(1)
..,
0'
a.
~
;:;:
::r
o
<
(1)
;:l
3'
CD
<
(1)
..,
en
c
en
o
:J
(1)
~
;:;:
::r
o
c
....
o
<
CD
;:l
3'
CD
~
en
c
:J
0-
c
:J
0-
(1)
~
tz:l
X
::r:
H
txJ
H
8
I-Ij
OJ
c
'<
OJ
0>
o
^
:J
o
CD
:J
~
<
CD
""U
....
o
<0
....
0>
3
en
0'
....
G)
o
<
CD
....
:J
3
CD
:J
.....
0>
m
:J
.....
;:+
CD'
en
~
;:+
::r
:J
cn
CD
3
:J
o
CD
o
o
C
:J
.....
'<
:l>
;::;:
0>
3
gm
.....::::J
CD _
cn -.
"0
:::!.
:J
<0
en
rro
00>0>
:J ^ en
<0 CD en
~ 5::: CD
00>0-
o CD
0.. .
cncno
CD 0> <:
3 :J -.
-.CD
-'00..
:J . 0
o 0..
CD
o
o
C
:J
.....
'<
""U
cl~
~I~ ~
R-:l>@
~
o
:J
~I~I~
000
^^
· · OJ -l :l> CJ ~IZ 5:::. ·
cmOCD::rOo>
o ~ '< 0.. 0 0 0 :J
~&.gCD~~fiCDo-iif~
....'<owc.....-.. ca.'<
O1CD^:EmoQ CJ)O-
<en~-5mrooZCD g~~
CD ^o.. 0> 0
0> en 0"'" en .....:< 0 ^ 10-
. CD -.::r 0>
en.,.tlo,03w... c30
en S. 0 -. CD 0..... 0> ^
CD 0 en ^,::r ..... .. "
., CD ::r -. 0 .... 0 0 1'-'
<: oO<:J ....01
o' 3 c ^ CD :J fi .to. CD ~
CDC..........cen 0 0
en 3-' I\) 0> ::r c 0
3~OCD(X)=a OCD-'
cc-' (X). en ceno>
en en 0> 0-' ::r Z -. .........:J
.....CDO 0 enen....
.OO^ - oJ
C ... 0 ~ C -. CD c
en...... en~ -. 0>
CD 0 ffi :E ~ o' 3 .to. Q. -
(X) ::ro 0.. CD 0 ^ CD 0 Q!. ~
o .....CDO>.....:J O~o
c -. ^:J -. 0 '-I to
::r....30 30 :Jc2c:
OenCD-.o-CD..... en 0>
c 0 - < CD -. C CD 0- :-
~-.=+;o>o-enen 00> to
o-oo>ooo..~ aR- ~
-.-l-m,CCD<: <. ....
..... 0 .... -. C. <: CD '"'
"'_CDO::rc= C
-l '< .a :J ..... 0 - ::r
OCDc.....O.....o- 0 CD
_ 0> -. -..... CD CD c en
< .... ro 3 ..... 0.."0.... (')
CD C. CD c =t' 0> en :3.
~ . 3 0 -. ::r
CD CD3C. 0> ~
0> C. 0- < 0
< _. ~ 0> CD ::::J
CD 2. CD 0 0-
C o.....^ CD
en <00> CD
0> ..........:J
<0 0>0>.....
CD @:-::r C
::r ~ CD m
0> 0 ro c.
en :J <0 a.
o ~ C C
o 3 i:U :::!.
g CD .... :J
.... 0> ::r
ro ..... 0
0.. 0> fi
. 01 '<
o ....
~ 0>
o .....
.... CD
m -
..... =t'
CD 0
3
EXHIBIT G
MEMORANDUM
TO:
FROM:
REF:
DATE:
Ron MCLe~mre, ity Manager
Daniel J. K ' 1ef of Police
Sick Leave Us ge
December 9, 1998
The following depicts the use of sick leave each day over a six-month period
from July through December. The Police Department used a total of 96 sick
days during this time period that reflects both shift personnel and permanent day
shift members.
Monday 12 days or 12.5%
Tuesday 15 days or 15.6%
Wednesday 20 days or 20.8%
Thursday 16 days or 16.6%
Friday 13 days or 13.5%
Saturday 4 days or 4.1%
Sunday 16 days or 16.6%
Total days: 96
~
co
o
~
0>
o
~
~
o
~
rv
o
~
o
o
co
o
0>
o
~
o
rv
o
m
X
J:
OJ
-t
J:
r-l
mO
)>-1
<)>
mr
:eZ
_c
-13:
::I:m
;Om
m;o
Do
c:.."
-
;om
ms:
O-c
mr
)>0
r-<
)>m
zm
OW
mm
OOr
)>G)
00-
m
Or
"Tlm
0-1
mo
Om
mc
3:-(
mm
m)>
;00
~~ "
~W
(D -
(DO
co"
o
"0 <D
m =
a: <9. z
() 0" 0
-0' co --
m __
roo
o._m
m 0 =
,<,<0
enWrr
<D
-m
0.0=
m ' <9.
'< W 0"
en i:.n co
o._m
m 0 =
,<,<0
en01cr
<D
o._m
m 0 =
,<,<0
encnrr
co
o._m
m 0 =
,<,<0
en--Jrr
co
o.-m
m 0 =
,<,<0
-" -.
enoO"
co
_m
a. 0 _.
m , <9.
'< -" 0"
en I'V <D
_m
0.0=
m , <9.
'< I'V 0"
en 0 co
_m
0.0=
m , <9.
'< I'V 0"
en ~ co
_m
0.0=
m ' <9.
'< ~ 0"
en 0 co
Number of Employees
"""" """" """" ~
0 N ~ Q) co 0 N ~ en
(Jl(J.)
0.0
a> a.
'< a>
00'<
erOO
c a>
'< 0
erQ
a> c
o CD
A a.
......0)
00
0.0.
a> a>
'<,<
00 00
era>
c 0
'< 0
er"""
a> C
o CD
Ao.
tI:I
:><:
::r:
H
tJj
H
1-3
H
Z
C
s:
m
m
cn:;o
-
00
"."
.Z
mo
~~
men
:E:5
c-."
m-l-l
O::I:m
m:xJs:
s:m."
mD.
mCo
:;0;5-<
m
""""mm
~c(J)
CDlDm
CD)>.
co._
)>G)
z-
o~
mm
cn-l
)>0
enm
Oc
.,,-<
OJ
)>
o
"
......
~~
00
0.0.
a> a>
'<,<
eroo
C a>
'< 0
erQ
a> C
o CD
Ao.
~~
O~
0.0
a> a.
'< a>
00'<
erOO
C a>
'< 0
erQ
a> C
o CD
A a.
Number of Employees
0 ...I. I\) W ~ CJ'I en ...... 00
~w
010
0.0.
0> 0>
-<'<
en en
0-0>
c ()
-< ()
0-2
0> <D
R-o.
l:t:l
:><
::I:
H
lJj
H
1-3
Y
'1:
z
c:
S
mm
)>m
0::0
,,0
en"
-"tJ
00
".-
.--
mO
)>m
<0
cmm
m=:"
0--1
m-len
s:J::I:
m::o-
mm"
::00-1
...;.c:m
.. - S
...;.::0"
tOm.-
~cO
m-<
)>m
.-m
)>en
zm
0'-
m-
en9
)>m
en'-
om
,,-1
o
m
c:
-<
Ii
-oJ (J)
0.0
0> a.
-< 0>
en,<
o-en
C 0>
-< ()
o-Q
0> c
() <D
^ a.
~ ~
.tlo.tv
0.0
0> a.
'< 0>
en,<
o-en
c 0>
'< ()
o-Q
0> c
() <D
^ a.
tv tv
(X).tlo.
0.0
0> a.
'< 0>
en,<
o-en
C 0>
'< ()
o-Q
0> c
() <D
^ a.
,
~
E-i
H
o:l
H
::r::
:><:
Ii:!
>-
::>
mLL
00
I-en
W<(
...J
men
-w
~O
...JZ
W<(
en...J
w<(
wm
>-0
Ow
...J~
a. 5 ~.,
:Eo~
www
I-~m
!:!::r::E
:r:I-W
en-o
. ~ w
I-wo
a.>
w<(
Ow
W...J
~~
LLO
LL-
o,en
~~
wO
m<(
:Em
::>
z
co
en
en
~
......
CD
~
It)
'lit
N
M
saa~0ldw3 jO JaqwnN
-0 ~
Q) ()
::J co
0.0
() >.
co ::J
w.o
>.w
co >.
-0 co
0-0
~~
NN
-0 ~
Q) ()
::J co
0.0
() >.
co ::J
w.o
>.w
co >.
-0 co
0-0
NN
..-- ..--
-0 ~
Q) ()
::J co
0.0
() >.
co ::J
w.o
>.w
co >.
-0 co
0-0
COCO
-0 ~
Q) ()
::J co
0.0
() >.
co ::J
w.o
>.w
co >.
-0 co
0-0
(")(")
o