Bill H.2407

HOUSE DOCKET, NO. 3537 FILED ON: 1/16/2015

HOUSE . . . . . . . . . . . . . . . No. 2407

By Mr. Scaccia of Boston, a petition (accompanied by bill, House, No. 2407) of Angelo M. Scaccia and William Francis Galvin (Secretary of the Commonwealth) relative to adjusting the compensation of certain elected officials. Public Service.

The Commonwealth of Massachusetts

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

An Act adjusting the compensation of certain executive officials consistent with the provisions of articles of amendment CXVIII.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Chapter 6 of the General Laws is hereby amended by striking out in section 1, line 1 the figure “140,535” and inserting in its place the figure $185,000.

SECTION 2. Chapter 6 of the General Laws is hereby amended by striking out in section 2, line 1 the figure “$124,920” and inserting in its place the figure $165,000.

SECTION 3. Chapter 9 of the General Laws is hereby amended by striking out in section 1, line 7 the figure “$ 124,920” and inserting in its place the figure $165,000.

SECTION 4. Chapter 10 of the General Laws is hereby amended by striking out in section 1, line 3 the figure “$ 124,920” and inserting in its place the figure $175,000.

SECTION 5. Chapter 11 of the General Laws is hereby amended by striking out in section 1, line 4 the figure “$ 124,920” and inserting in its place the figure $165,000.

SECTION 6. Chapter 12 of the General Laws is hereby amended by striking out in section 1, line 3 the figure “$127,523” and inserting in its place the figure $175,000.

SECTION 7. Section 262 of Chapter 194 of the Acts of 1998 is hereby amended by striking out the following sentence:-

“the president of the senate and the speaker of the house of representatives shall each receive for each regular session $35,000 additional compensation” and insert in its place the following language:-

“The president of the senate and the speaker of the house shall have their annual salary set at $175,000”.

SECTION 8. This act shall take effect upon passage.

REPORT TO THE PUBLIC, LEGISLATURE, AND GOVERNOR OF THE COMMONWEALTH OF MASSACHUSETTS BY THE SPECIAL ADVISORY COMMISSION REGARDING THE COMPENSATION OF PUBLIC OFFICIALS

DECEMBER 1, 2014

(see http://cdn.umb.edu/images/mgs/Final_Report_Special_Advisory_Commission-NOV30.pdf)

TABLE OF CONTENTS

I. Commission Process .......................................... 2

II. Guiding Philosophy............................................ 4

III. Analysis .......................................................... 6

IV. Conclusions ......................................................21

V. Recommendations ..............................................23

VI. Recommended Reforms ..................................... 26

Appendix A: Job Duties and Responsibilities for Constitutional Officers and Public

Officials in Massachusetts .........................................A-1

Appendix B: Comparison of Salaries for Massachusetts Constitutional Officers with

Those of Other States .............................................. B-1

Appendix C: Comparison of Salaries for Massachusetts Constitutional Officers with

Similar Jobs in Private Sector ..................................... C-1

Appendix D: Legislative Compensation ....................... D-1

Appendix E: Legislative Authorization ......................... E-1

Appendix F: Commissioners ........................................ F-1

The Special Advisory Commission regarding the Compensation of Public Officials was created by Section 239 of Chapter 165 of the Acts of 2014 (the fiscal 2015 General Appropriation Act). The Commission was charged to study the compensation of the state’s

constitutional officers and members of the state legislature, to compare their compensation with constitutional officers in other states and to the private sector, and to examine the method by which biennial adjustments are made to legislative base pay.

As prescribed in the enabling legislation, the State Auditor made one appointment:

• Ms. Cathy Minehan, Dean, Simmons School of Management.

The Secretary of State also made one appointment:

• Mr. Chris Kealey, Deputy Director, Massachusetts Business Roundtable.

The Governor made four appointments, including:

• Dr. J. Lynn Griesemer, Executive Director, UMass Donahue Institute and Associate, Vice President for Economic Development, UMass President’s Office

• Ms. Mary Ann Ashton, Co-Chair, League of Women Voters-Acton Area

• Dr. Michael J. Widmer, President, Massachusetts Taxpayers Foundation;

• Mr. Ira A. Jackson, Dean, John W. McCormack Graduate School of Policy and Global Studies at the University of Massachusetts Boston, whom the Governor also appointed as Chair.

Secretary of Administration and Finance Glen Shor serves ex officio, and was represented by:

• Mr. Scott A. Jordan, Undersecretary, Administration and Finance at Commonwealth of Massachusetts

The legislature’s charge to the board included four discrete tasks. These include a review of:

(A) all forms of direct and indirect compensation of public officials identified in said Article LXIV, including base salaries, stipends, general expenses, per diem allowances and any other form of compensation;

(B) a state-by-state comparison of direct and indirect compensation of comparable public officials;

(C) a comparison of direct and indirect compensation of public officials with similar employment in the private sector in the commonwealth; and

(D) an analysis of the methods of calculating median family income for the purpose of Article CXVIII of the Articles of Amendment to the Constitution.

1 Section 239 of Chapter 165 of the Acts of 2014 (FY2015 state budget).

I. COMMISSION PROCESS

The Commission held seven meetings between September 5, 2014 and November 21, 2014, all of which complied with the Commonwealth’s Open Meeting Law requirements. Two Public Hearings were held in November, one in Boston and the other in Springfield, at which several private citizens provided input into the Commission’s Preliminary Findings of Fact, which were released to the public on November 5 and can be found on our website: www.masspubliccomp.umb.edu. Public comment was also received via an email address established for this purpose (MassPublicComp@umb.edu).

In Section 58 of Chapter 359 of the Supplemental Budget Bill, the legislature officially moved the deadline for the Commission to complete its work from September 30, 2014 to December 1, 2014. The Commission still had less than 90 days to complete its work –

having had its first organizational meeting on September 5 and releasing the final report on December 1 – and was thus tightly constrained by time. Nevertheless, the Commission is confident that its analysis fulfills the mandate in the legislation and that its conclusions and recommendations are supported by fact and adequate analysis.

The Commission based its analysis on a series of framing questions derived from the mandate in Section 239. These included:

• Does the Governor’s salary accurately and adequately reflect his/her responsibilities?

• Where does Massachusetts rank in terms of gubernatorial salary in comparison to other states?

• Does the relationship between the Governor’s salary and other Constitutional Officers’ salaries appropriately reflect the importance of each position’s respective responsibilities?

• Does the relationship between the Governor’s salary and those of the Senate President and the House Speaker appropriately reflect the importance of each position’s responsibilities?

• How do current salaries of Constitutional Officers, the Senate President, and House Speaker compare with compensation for private sector positions with similar responsibilities?

• Are these salaries sufficient to attract and retain highly qualified individuals broadly representative of the general public to these positions?

• What formulas have been used for the biennial adjustment to legislative pay, and what has their effect been on the salaries of legislators? What is the most appropriate data to rely upon so that future adjustments are consistent and

transparent?

• Are current methods for other payments to legislators for reimbursement of per diem expenses and office expenses adequate and fair for legislators from diverse parts of the state who may have different needs for travel, lodging, and office space?

•Are these other forms of compensation understandable to their constituents?

• When considering revising the compensation for certain public officials, should we also consider simultaneous procedural reforms? If so, what kind of reforms would be most appropriate?

• Should consideration be given to restrictions on outside income for full-time public officials, as a previous Special Advisory Commission recommended in 2008? (2 See Report to the Legislature of the Commonwealth of Massachusetts, by the Advisory Board on Compensation, co-chaired by Paul Guzzi and Nora Costa, June 20, 2008 (hereinafter referred to as the Guzzi-Costa Report). Report is available at www.masspubliccomp.umb.edu.

• Should future Special Advisory Commissions of this kind be established, and with what frequency should they be appointed, and by whom?

To address these questions, the Commission established Lead Commissioners to research certain topics in detail and report their findings back to the group.

Commission Chair Ira A. Jackson and Commissioner Scott Jordan were Lead Commissioners on the topic of philosophy and guiding principles.

Commissioner Mary Ann Ashton was the Lead Commissioner on the topic of comparing public official compensation in Massachusetts to public official compensation in other states.

Commissioners Cathy Minehan and Chris Kealey were Lead Commissioners on the topic of private sector comparisons. They received substantial research support from Warren Kerper, Managing Principal in the Boston Office of Sullivan, Cotter and Associates, Inc. (Sullivan Cotter), and were supported by an intern, Sunshine Greene, from Simmons College School of Management.

Commissioners Mike Widmer and Lynn Griesemer were Lead Commissioners on the topic of the methods of calculating changes in median family income for the purpose of Article CXVIII of the Articles of Amendment to the Constitution and other components of legislative pay, including per diem and office expense compensations.

The Chair’s Research Assistant, Jason Ewas, a graduate student and McCormack Scholar in the MSPA program at the McCormack Graduate School, contributed to numerous components of the report, including working with the Chair on drafting the Commission’s Preliminary Findings of Fact and Final Report.

Yuliya Rashchupkina, a doctoral candidate in the Global Governance and Human Security program at the McCormack Graduate School, provided research support throughout the process.

Ashley O’Neill, an Executive Assistant in the Office of Administration and Finance, provided substantial research and logistical support for Commissioner Scott Jordan and the entire Commission.

Lori Hindle, Director of Intergovernmental Affairs for the Commonwealth of Massachusetts, provided administrative support to the Commission.

Kristin Cormier, an Executive Assistant for Economic Development at the UMass President’s Office, helped arrange the Commission’s meetings that took place at the UMass President’s Office.

Carolyn Ryan, Assistant Director of Policy and Research at the Massachusetts Taxpayers Foundation, and Carrie Bernstein, Senior Research Analyst at the UMass Donahue Institute, provided substantial research support for Commissioners Mike Widmer and Lynn Griesemer.

II. GUIDING PHILOSOPHY

The Commission agreed to make all recommendations based on the principle that an effective democracy requires exceptional representatives of the people, especially those officials with the greatest responsibilities. The U.S. Constitution establishes the framework of a democratic government whose success depends to a great extent upon its elected

officials’ professional skills, analytical abilities, and commitment to serve the will of the people. Writing of government efficiency in the Federalist Papers, Alexander Hamilton observed that “the vigor of government is essential to the security of liberty.” In Article V of the Constitution of Massachusetts, John Adams wrote that “all power residing originally in

the people, and being derived from them, the several magistrates and officers of government, vested with authority, whether legislative, executive, or judicial, are their substitutes and agents, and are at all times accountable to them.” The capacity of those agents to adequately perform this function will in large part determine the efficacy of representative government.

Article XIII of the Massachusetts Constitution states: As the public good requires that the governor should not be under the undue influence of any of the members of the general court by a dependence on them for his support, that he should in all cases, act with freedom for the benefit of the public, that he should not have his attention necessarily diverted from that object to his private concerns -- and that he should maintain the dignity of the commonwealth in the character of its chief

magistrate, it is necessary that he should have an honorable stated salary, of a fixed and permanent value, amply sufficient for those purposes, and established by standing laws: and it shall be among the first acts of the general court, after the commencement of this constitution, to establish such salary by law accordingly.

A constitutional officer’s salary should enable any capable individual of the Commonwealth, regardless of his or her economic means and geographic representation, to offer his or her talents to the public interest. It should simultaneously act as a barrier or protection against the temptation of corruption or influence. In addition to these factors,

the Commission wishes to recommend compensation levels that will bring qualified, dedicated people from the public, private and not-for-profit sectors to public office. The Commission views this collaboration as essential to effective governance in an increasingly complicated world and wishes to open the doors of elected office to a greater number of

qualified individuals while helping to insure that, once in office, those officials execute their job faithfully and effectively.

Based on the Commission’s review of the literature on public employee compensation and responsibilities, (3 See, for example, reports from the 2000 Connecticut Commission of Compensation of Elected Officials and Judges, Oregon’s 2008 report, the 2008 Guzzi-Costa Report, and a host of others based their recommendations on similar criteria. Other examples include James L. Stern, Charles M. Rehmus, J. Joseph Loewenberg, Hirshel Kasper, and Barbara D. Dennis, Final-Offer Arbitration (Lexington, MA: D. C. Heath, 1975), pp. 203-13; Walter Fogel and David Lewin, “Wage Determination in the Public Sector,” in Public Sector Labor Relations, edited by David Lewin, Peter Feuille, and Thomas A. Kochan, 2nd edition (Sun City, AZ: Thomas Horton and Daughters), pp. 269-289; Alan Rosenthal, Engines of Democracy: Politics & Policymaking

in State Legislatures (Washington, DC: CQ Press, 2009); G. Krausse and N. Woods, State Bureaucracy: Policy Delegation, Comparative Institutional Capacity, and Administrative Politics in the American States, Oxford Handbook of State and Local Government, 2014.) extensive research, public hearings, and its discussions, it concluded that the following factors be considered in setting salaries of high-level elected government positions within its scope of responsibility:

• Ability to attract and retain a diverse and high quality set of people in determining public policy and the delivery of public services.

• Official list and scope of responsibilities undertaken by public officials.

• Comparability of salaries of similar positions in other states, as well as comparability within the state’s own salary structure.

• Comparability of direct and indirect compensation of public officials with similar employment in the private sector, including for-profit and not-for-profit businesses.

• Cost of living in Greater Boston and Massachusetts generally compared to other states and regions, and changes in these costs since previous salary adjustments.

• Skills and qualifications required, and level of responsibility associated with the position.

• Effects on the current, future, direct, and indirect costs of salary decisions on the state’s finances.

While ideally comparisons would be made of total compensation, including benefits and other non-salary compensation, the tight time constraints required the Commission to prioritize its investigations, and this analysis is not included.

III. ANALYSIS

METHODOLOGY AND BACKGROUND FOR ANALYSIS

Table 1 shows the salaries that are currently being paid to the Governor, Secretary of State,

Attorney General, Treasurer, Auditor, Speaker of the House and Senate President. Because

the Lieutenant Governor position has been vacant since 2012, the Commissioners

estimated what the current salary might have been had the position continued to receive

the same increases as those of the Governor.

Table 1

Current Salaries of Constitutional Officers, Senate President, and Speaker of the House

Commissioners developed and reviewed descriptions of the jobs of each of the

Constitutional Officers, and identified similar positions in the public, private, and not-forprofit

sectors.4 For similar positions in other states, Commissioners relied upon data

collected by the Council for State Governments as published in the 2014 Book of States.5

The Commission compared the salaries that Massachusetts pays to each of its

Constitutional Officials with those paid in other states. Table 2 summarizes the relative

ranking of each of these positions with similar officials in the other 49 states. The state-by-

4 The descriptions of each of these positions are summarized in Appendix A.

5 Council of State Governments, 2014 Book of States, available at http://knowledgecenter.csg.org/ kc/

category/content-type/bos-2014. These data reflect salary data for the 2014 fiscal year (ends June 30, 2014),

and were collected by CSG in February 2014, either through survey responses or through access to state

websites.

Position Current Salary

Percentage of

Governor’s Salary

Governor $151,800 100%

Auditor $134,952 88.90%

Lieutenant Governor

(Projected)

$134,932 88.89%

Secretary of State $130,916 86.24%

Attorney General $130,582 86.02%

Treasurer $127,917 84.27%

Senate President $102,279 67.38%

House Speaker $102,279 67.38%

Total Cost $1,015,657

state rankings for each position and more details on the findings are included in Appendix B.

Table 2

Rank of Massachusetts Constitutional Officer Salaries Among 50 States

However, salaries paid to individuals locally do not accurately reflect the buying power that

a salary has in that location. Typically if one were considering relocating to a similar

position in another part of the country, one would want to know how those two salaries

compare in terms of their ability to purchase the goods and services needed. To accurately

analyze the salaries that Massachusetts pays its Constitutional Officers compared with

comparable positions in other states, we applied a cost of living index to the salaries paid to

Constitutional Officers in Massachusetts, and compared these with similarly adjusted

positions in the other 49 states. Table 3 summarizes the rankings of the Constitutional

Officers of Massachusetts with those in the other states after adjusting them for cost of living.

Table 3

Rank of Massachusetts Constitutional Officer Adjusted Salaries Among 50 States

Position Salary for FY2014

Rank of Massachusetts Among 50 States

Governor $151,800 11

Attorney General $130,582 20

Treasurer $127,917 11

Lieutenant Governor $134,932 6

Secretary of State $130,262 9

Auditor $137,425 14

Position

Salary for FY2014 - Unadjusted

Rank of Massachusetts Among 50 States - Unadjusted

Salary for FY2014 - Adjusted for Cost of Living Difference

Rank of Massachusetts Among 50 States - Adjusted

Governor $151,800 11 $128,318 26

Lieutenant Governor $134,932 6 $114,059 11

Secretary of State $130,262 9 $110,112 16

Attorney General $130,582 20 $110,382 31

Treasurer $127,917 11 $108,129 18

Auditor $137,425 14 $116,167 20

As mandated by the legislation creating the Special Commission, the Commission studied

the compensation of large for-profit and not-for-profit organizations in the Commonwealth.

The positions of the public officials identified in Article LXIV of the Articles of Amendment

to the Constitution do not have clear, direct private sector equivalents. However, to meet

the legislative requirements, the Commission identified specific private sector positions

whose responsibilities reflect public sector duties in greater or lesser fashion.6 A review of

a compensation survey database using inputs based on all industries, which includes forprofit

and not-for-profit sectors, in Massachusetts with gross revenues between $5 billion

and $20 billion in revenue indicated that the compensation of the public officials is less

than what the private sector executives currently make in all cases. For example, the

Governor’s base salary is between 5 percent and 8 percent of a CEO’s total compensation in

the private sector. Table 4 illustrates how base salaries of the elected officials compare to

the private sector at various revenue sizes.

6 The Commission was assisted by consultants from Sullivan, Cotter and Associates, Inc. (Sullivan Cotter) and

an intern, Sunshine Greene, from Simmons College School of Management. The source of the compensation

data used in this analysis was the ERI Economic Research Institute’s (ERI) Executive Compensation Assessor.

Table 4

Private Sector Equivalents with Constitutional Officers

To determine “a comparison of direct and indirect compensation of public officials with

similar employment in the private sector in the commonwealth,” the Commissioners, with

the assistance of Sullivan Cotter and Ms. Greene, used the following parameters from the

ERI Executive Assessor:

• Geographic Location: Massachusetts

• Similar employment: The fiscal budget of the Commonwealth is $36.5 billion. Since

there are very few companies of similar size headquartered within the

Commonwealth, the commissioners decided to use the parameters of “all industries”

at revenue sizes of $5 billion, $10 billion and $20 billion to demonstrate the range of

private sector employment opportunities within the Commonwealth.

$10 $20

billion billion

Governor $151,800 Chief Executive

Officer

$1,913,970 $2,366,042 $2,842,970 8% 6% 5%

Lieutenant

Governor

$127,327 Executive Vice

President

$818,987 $1,004,704 $1,207,530 16% 13% 11%

Attorney

General

$130,582 Top Legal Executive $755,567 $901,098 $1,074,607 17% 14% 12%

Secretary

of State $130,262

Chief

Administrative

Officer

$751,648 $902,861 $1,084,449 17% 14% 12%

Treasurer $127,917 Chief Financial

Officer

$878,445 $1,096,250 $1,379,654 15% 12% 9%

Treasurer $127,917 Top Treasurer

Corporate

$529,658 $634,662 $760,460 24% 20% 17%

Auditor $134,952 Top Internal

Auditor

$193,465 $220,002 $252,140 70% 61% 54%

Senate

President/

Speaker of

the

House

Senate

President/

Speaker of

the

House

Position

Current

Salary

Private Sector

Survey Title

Private Sector Total Compensation Salaries at Various Revenue Sizes

Current Salary as a % of

the 50th Percentile

$5 billion $10 billion $20 billion $5 billion

18% 15%

$102,279 Chief Operating

Officer

$1,151,417 $1,422,821 $1,700,651 9% 7% 6%

$102,279 Chairman of Board

(Outside Member)

$498,997 $576,038 $664,964 20%

• Job comparisons: The public officials identified in Article LXIV of the Articles of

Amendment to the Constitution do not have direct private sector equivalents. The

commissioners acknowledge this and attempted to make the best comparisons

possible to the private sector.

The job comparisons and more details on the findings are included in Appendix C.

In the following pages the Commission describes its findings with respect to the current

salaries being paid to Constitutional Officers in Massachusetts.

ANALYSIS OF GOVERNOR’S COMPENSATION

The Governor of the Commonwealth is the Chief Executive Officer of the largest institution

in the Commonwealth: state government. The Governor7 oversees total spending of $46

billion, including a state operating budget of $36.5 billion and a state capital budget of $4.5

billion. There are approximately 136,000 employees in Massachusetts state government

entities, of which 45,000 work in the Executive Branch. The Governor is the leader of the

Commonwealth in terms of the day-to-day functioning of the government and the public

official citizens turn to in times of crisis. S/he submits budgets, convenes special sessions of

the legislature, oversees the management and organization of the Executive Branch and has

line item veto power on appropriations bills. Among many other functions, the Governor is

the Commander in Chief of the Massachusetts National Guard, and appoints a cabinet and

citizens to more than 700 boards and commissions. The position is full-time, high profile

and demanding. The Governor makes thousands of decisions every year and is expected to

be a competent executive, a collaborative partner with the legislative branch and an

effective communicator with the public. S/he faces intense public and media scrutiny and is

expected to make meaningful decisions that frequently are controversial, sometimes

contentious, and often affect virtually every citizen of the Commonwealth. The position of

Governor has historically been viewed as the preeminent and most important

constitutional office in the Commonwealth.

The Governor of Massachusetts earns a salary of $151,800 (Table 1). Compared with

compensation for governors of the other 50 states, the compensation for the Massachusetts

governor ranks 11th (Table 2).

Adjusted for cost of living, the Governor’s salary ranks 26th out of all 50 states (Table 3).

In 2014, more than 1,254 state employees (including state college and university

employees) earned more than the Governor. Including overtime the number of employees

earning more than the Governor would likely be 75% larger. The Chief Justice of the

Supreme Judicial Court earns more than the Governor ($181,239), as do the Chief Justice of

the Trial Court, the Chief Justice of the Court of Appeals, and the Court Administrator, all of

7 See Appendix A for a description of the Governor’s responsibilities.

whom earn $173,058, as well as all Trial Court judges in Massachusetts. All district

attorneys earn more than the Governor, as do many directors and other employees of

quasi-independent state agencies. In terms of direct reports, the Comptroller earns more

than the Governor, as do all of the members of the Governor’s cabinet and his/her Chief of

Staff. The Governor makes less than the Presidents and Chancellors of all 29 Massachusetts

state colleges and universities, including the state’s 15 community colleges.

Massachusetts is one of only six states that does not provide an official gubernatorial

residence. One of the other five, Idaho, provides an annual housing stipend of $58,000, and

the Governor lives in his own house. While there is no reliable way to assign an exact dollar

value to the benefit of an official residence and the ability of the Governor to host activities

at an official state residence, experts have estimated a dollar value that exceeds $100,000.

Boston is the 7th most expensive city in the country, and Boston is the most expensive state

capital in the nation as measured by the cost of an average single-family home.8 Therefore,

the dollar value of a Governor’s house or residence would presumably be greater than the

dollar value assigned to most other states.

A prior Advisory Board on Compensation in 2008 (Guzzi-Costa report) recommended a

$175,000 salary for the Governor, as well as substantial increases in judicial compensation.

While the judicial recommendations were eventually acted upon, the recommendation in

terms of the Governor’s salary was not. When adjusted for inflation since 2008, the

$175,000 salary would be $193,500 in 2014.9

As described previously, the Commission studied the compensation of large for-profit and

not-for-profit organizations in the Commonwealth. Compared to the CEOs of all such

organizations in Massachusetts with revenues of $20 billion or more, the Governor earns 5

percent of comparator CEO median total compensation: $151,800 versus $2,842,970

(Table 4).

ANALYSIS OF ATTORNEY GENERAL’S COMPENSATION

The Attorney General10 currently earns an annual salary of $130,582 (Table 1). Compared

with the compensation for Attorneys General in all 50 states, this salary ranks 20th (Table

2). Adjusted for cost of living, the Massachusetts Attorney General salary ranks 31st out of

all 50 states (Table 3). The Attorney General earns less than every district attorney and

judge in the Commonwealth. S/he also earns less than the starting salary of most first year

associates at prominent Boston law firms. Informed by the work of our private sector

comparator study, the Attorney General is the rough equivalent of the Top Legal Executive

or General Counsel at a large company. Using the $20 billion comparator set, the current

salary is 12 percent of total compensation: $130,582 versus $1,074,607 (Table 4).

8 National Association of Realtors, 2014 2Q data.

9 Data provided by the Bureau of Labor Statistics, CPI Inflation Calculator.

10 See Appendix A for a description of the Attorney General’s responsibilities.

ANALYSIS OF TREASURER’S COMPENSATION

The Treasurer11 currently earns an annual salary of $127,917 (Table 1). In comparison

with Treasurers in the 46 states with a comparable position, this salary ranks 11th (Table

2). Adjusted for cost of living, the Massachusetts Treasurer’s salary ranks 18th out of these

46 states. In terms of rough comparisons with the private sector, the Treasurer is the

equivalent of Top Treasurer Corporate or Chief Financial Officer in a large company. Using

the $20 billion comparator set for private sector comparisons, the current Treasurer’s

salary is 17 percent of the total compensation of Top Treasurer Corporate: $127,917 versus

$760,460 (Table 4). When compared to the Chief Financial Officer, the Treasurer’s salary is

9 percent of total compensation: $127,917 versus $1,379,654 (Table 4).

ANALYSIS OF SECRETARY OF STATE’S COMPENSATION

The Secretary of State12 currently earns an annual salary of $130,262 (Table 1). In

comparison with Secretaries of States in the 46 states with a comparable position, this

salary ranks 9th (Table 2). Adjusted for cost of living, the Massachusetts Secretary of State’s

salary ranks 16th out of these 46 states. The Secretary of State earns less than the

Registers of Probate in the Commonwealth, as well as 15 clerks of court and clerk

magistrates, all of whom earn $134,692. Our private sector comparator set found that the

Secretary of State might best be compared with the Chief Administrative Officer of a large

corporation. Using the $20 billion revenue set, the Secretary of State’s salary is 12 percent

of equivalent positions: $130,262 versus $1,084,449 (Table 4).

ANALYSIS OF STATE AUDITOR’S COMPENSATION

The Auditor13 currently earns an annual salary of $134,952. In comparison with Auditors

in the 44 states with a comparable position, this salary ranks 14th (Table 2). Adjusted for

cost of living, the Auditor’s salary ranks 20th out of these 44 states. Our private sector

comparator set found that the position of Auditor is analogous to the Top Internal Auditor

of a large corporation, and the Auditor’s salary is 54 percent of equivalent positions:

$134,952 versus $252,140 (Table 4).

ANALYSIS OF LIEUTENANT GOVERNOR’S COMPENSATION

The Lieutenant Governor14 would currently earn an annual salary of $134,932 if the last

Lieutenant Governor’s salary from 2012 rose at the same level as the Governor’s over the

past two years. In comparison with Lieutenant Governors in the 43 states with a

11 See Appendix A for a description of the Treasurer’s responsibilities.

12 See Appendix A for a description of the Secretary of State’s responsibilities.

13 See Appendix A for a description of the Auditor’s responsibilities.

14 See Appendix A for a description of the Lieutenant Governor’s responsibilities.

comparable position, this salary ranks 6th (Table 2). Adjusted for cost of living, the

Massachusetts Lieutenant Governor’s salary ranks 11th out of these 43 states. While there

is no position directly analogous in the private sector, the comparator set chosen for the Lt.

Governor is an Executive Vice President of a large corporation. The Lt. Governor’s salary is

some 11 percent of equivalent positions: $134,932 versus $1,207,530 (Table 4).

RELATIONSHIP AMONG THE SALARIES OF CONSTITUTIONAL OFFICERS

A rough hierarchy exists among salaries of other constitutional officers in relationship to

the Governor’s salary. The State Auditor currently earns 88.9 percent of the Governor’s

salary. The Secretary of State earns 86.2 percent of the Governor’s salary. The Attorney

General earns 86 percent of the Governor’s salary. The Treasurer earns 84.3 percent of the

Governor’s salary. The position of Lieutenant Governor is now vacant; we estimate that if

that position had been continuously occupied, the Lieutenant Governor would now earn

88.9 percent of the Governor’s salary (Table 1).

ANALYSIS OF LEGISLATOR BASE PAY AND OTHER COMPENSATION

The base salary of legislators was established by Constitutional Amendment Article CXVIII,

effective January 1, 1998, and therefore was not reviewed by the Commission. In 2014, the

base salary for each legislator is $60,033. Massachusetts legislators are elected to a two-year

term; each biennial session begins on the first Wednesday in January of the odd-numbered

years. All formal business of the first year of the session must be concluded by

the third Wednesday in November of that year. The legislature then sits in an informal

session until the first Wednesday of January of the second year. Formal session through

the last day of July, and then finishes the remainder of the session in an informal session.

There is a wide range of responsibilities and time commitments among the legislatures in

the 50 states, therefore the Commissioners concluded that the most relevant comparisons

were between Massachusetts and the other states with full-time legislatures. These

comparisons are summarized below in Table 5. Massachusetts’ base pay for 2014 ranks 7th

among the states with full-time legislatures, both unadjusted and adjusted for cost of living.

Table 5

Base Pay for Legislators – States with Full-Time Legislatures

Constitutional Amendment Article CXVIII directly linked the adjustment in legislative

salaries every two years to any changes in the median household income in the

Commonwealth. In 2014, the base salary for each legislator is $60,033. By comparison, the

median household income in Massachusetts for 2013 was $66,768, a difference of $6,735

or 11 percent.

Below we discuss the effect of this mechanism on the salary that legislators receive.

HOUSE SPEAKER AND SENATE PRESIDENT

In addition to the base salary, the Senate President and House Speaker both earn an

additional $35,000 stipend in recognition of their increased responsibilities and time

commitment. This same stipend has been in effect since 1982. When adjusted for inflation

since 1982, the $35,000 stipend would be approximately $86,000 in 2014.15 The Senate

President and House Speaker together are the leaders of a co-equal branch of state

government. Both positions wield enormous authority over the budget, operations of state

government and legislation, and both positions, along with that of Governor, require those

who hold the positions to be on-call at all times.

For fiscal 2013, the Senate President and House Speaker both earned $102,279.16 This

includes the total of their base salary, plus a leadership stipend of $35,000, plus up to

15 Data provided by the Bureau of Labor Statistics, CPI Inflation Calculator.

16 Specific special payment data reflect earnings rather than rate. For example, the state’s Open Checkbook

states that the President of the Senate and Speaker of the House earned $102,279 in 2013. The Open

Checkbook explains what can account for the difference between earnings and rate:

Rank Among 11

States with Full-Time Legislatures

Base Salary

States with Full-Time Legislatures

Rank Among 11

Base Salary Adjusted

8 Alaska $50,400 Alaska 10 $42,496

1 California $97,197 California 2 $81,541

11 Florida $29,697 Florida 11 $29,201

5 Illinois $67,836 Illinois 5 $63,876

7 Massachusetts $60,033 Massachusetts 7 $50,746

4 Michigan $71,685 Michigan 3 $73,599

10 New Jersey $49,000 New Jersey 9 $43,828

3 New York $79,500 New York 4 $69,191

6 Ohio $60,584 Ohio 6 $61,073

2 Pennsylvania $84,012 Pennsylvania 1 $83,016

9 Wisconsin $49,943 Wisconsin 8 $49,108

$7,200 that each legislator is allowed to receive for expenses. Using these data, the current

salary of the Senate President and House Speaker equates to 67 percent of the Governor’s

salary. When compared with the salaries paid to legislative leaders in other states with

full-time legislatures (using the base salary plus leadership stipend for comparability), the

Massachusetts Senate President’s salary ranks 5th, and the House Speaker’s salary ranks 6th.

After adjusting for cost of living, the Massachusetts Senate President ranks 6th and the

House Speaker ranks 7th (see Table 6).

http://checkbook.itd.state.ma.us/StateOfMass/Help/FAQ.html#q2.2. “The Annual Rate is the calculated

annual rate for an employee, while earnings are the year-to-date actual payments received. Earnings may be

lower than Annual Rate if the final payroll has not been paid, or if the employee was on unpaid leave during

the year. Earnings that are higher than Annual Rate reflect payments from a number of possible sources, such

as overtime, additional pay for working overnight, on weekends or holidays, or some recognitions for length

of service or educational degrees.”

Table 6

Comparison of Pay for House and Senate Leaders Among Full-Time Legislatures

The 2008 Advisory Board (Guzzi-Costa report) on public compensation recommended a

salary for the House Speaker and Senate President of $159,100. When adjusted for inflation

since 2008, the $159,100 salary would be slightly more than $175,000 in 2014.17

In an effort to fulfill our mandate to compare the Senate President and Speaker of the

House to comparable private sector positions, we selected the Chair of the Board and/or

17 Data provided by the Bureau of Labor Statistics, CPI Inflation Calculator.

State

Senate President

Pay

Rank Among 11

Senate President

Pay - Adjusted

Rank Among 11

No. of Constituents Served by Each Senator

Alaska $50,900 9 $42,917 10 36,757

California $109,584 3 $91,933 4 958,313

Florida $41,181 11 $40,493 11 488,822

Illinois $95,313 4 $89,749 5 113,438

Massachusetts $95,033 5 $80,332 6 167,321

Michigan $76,647 7 $78,693 7 260,411

New Jersey $65,317 8 $58,423 8 222,483

New York $121,000 2 $105,309 2 311,923

Ohio $94,437 6 $95,199 3 350,631

Pennsylvania $131,148 1 $129,593 1 255,476

Wisconsin $49,943 10 $49,108 9 174,022

State

House Speaker

Pay

Rank Among 11

House Speaker

Pay - Adjusted

Rank Among 11

Alaska $50,900 9 $42,917 10

California $109,584 3 $91,933 5

Florida $41,181 11 $40,493 11

Illinois $95,313 5 $89,749 6

Massachusetts $95,033 6 $80,332 7

Michigan $98,685 4 $101,319 3

New Jersey $65,317 8 $58,423 8

New York $121,000 2 $105,309 2

Ohio $94,437 7 $95,199 4

Pennsylvania $130,034 1 $128,492 1

Wisconsin $50,243 10 $49,403 9

Chief Operating Officer of a large company as similar positions. These analogies are inexact

and imprecise, as the outside Lead Director of a company is only a part-time position, and

clearly neither the Speaker nor the Senate President is responsible for day-to-day activities

in the Executive Branch. However, both the Speaker and Senate President develop the

operating budgets, as well as the operational direction and mandates of public agencies

throughout state government. Nevertheless, when compared to Chairman of the Board

(Outside Member), the House Speaker and Senate President earn 15 percent of equivalent

compensation: $102,279 versus $664,964 (Table 4). When compared to the Chief

Operating Officer, the Senate President and House Speaker earn 6 percent of comparable

compensation: $102,279 versus $1,700,651 (Table 4).

BIENNIAL ADJUSTMENT

Voters adopted a constitutional amendment in 1998, effective for the 2001-02 legislative

session, directly linking the biennial change in legislative salaries to the change in median

household income in the Commonwealth. However, the lack of timely median household

income data has forced administrations to improvise when estimating the growth in

income for the year preceding the start of each session. As a result, there is no consistent

method for determining the biennial change in legislative salaries. The Commission sought

to find a method for calculating changes in legislative pay that is fair, consistent, and avoids

arbitrariness.

The Commission has researched a variety of options and data sources for calculating

biennial changes in legislative pay based on the increase/decrease of income for state

residents. The Commission recommends using data from the Bureau of Economic Analysis

(BEA) to measure the quarterly change in salaries and wages in Massachusetts for the most

recent eight quarters to determine the biennial change in legislative salaries. For the 2015-

2016 session, this calculation would measure the change in wages and salaries between Q4

2012 and Q3 2014. Table 7 shows a history of the biennial adjustments and what these

might have been had the BEA method been used.

Table 7

Comparison of Actual Pay Changes and Changes Using BEA Method

The BEA data measures statewide income in the aggregate, not the median. However, the

BEA releases updated data frequently, with lag times of three months or less, so using this

resource addresses the critical challenge of timely data. Wages and salaries include

commissions, tips, and bonuses; voluntary employee contributions to deferred

compensation plans, such as 401(k) plans; employee gains from exercising stock options;

and receipts-in-kind that represent income. Wages and salaries are measured before

deductions, such as for Social Security contributions, union dues, and voluntary employee

contributions to defined contribution pension plans.

LEGISLATIVE PER DIEM AND OFFICE EXPENSES

Massachusetts General Laws Part I Section 9B prescribes per-diem and expense payments

for legislators beyond base salaries. Each member of the legislature is paid $7,200 a year

for expenses often used to pay for computers, cell phones, and district or home office

expenses. Additionally, legislators are entitled to per diem payments for each day the

legislature is in session, as well as any other day a legislator goes to the State House in

performance of official duties. These per diem payments range from $10 to $100, based on

proximity to Beacon Hill (see Figure 1).

Session Actual Pay and Percentage Change

BEA, 8 Most Recent Quarters and Percentage Change

2007 (base year) $58,197 $58,197

$61,440 $62,206

(+5.6%) (+6.9%)

$61,133 $62,585

(-0.5%) (+0.6%)

$60,032 $66,410

(-1.8%) (+6.1%)

$63,994

(+6.6% based on 2013-14 actual pay)[1]

Note: Calculations for BEA are based on the data that was available at the time of calculation.

[1] The projection for the 2015-16 pay is based on the most recent seven quarters of BEA wages and salary

data, covering Q4 2012 through Q2 2014. Data for Q3 2014 will be available in mid-December.

2009-10 session

2011-12 session

2013-14 session

2015-16 session projected N/A

Finally, there is a category of special compensation for those representatives and senators who have leadership roles. In addition to the President of the Senate and the Speaker of the House, others with leadership roles such as chair/vice chair of committees are regulated by section 3 chapter 192 of the 1994 acts (with substantive revisions in 2000 and 2005) .Table 8 summarizes the range of these payments.

Figure 1

Table 8

Current Legislative Salaries by Position

Position

No. in

Position

Present

Base Pay

Stipend

Total Base

Pay and

Stipend Expenses

Total Base

Pay,

Stipend

and

Expenses

Open

Checkbook*

President of the Senate and Speaker of the House 2 $60,033 $35,000 $95,033 $7,200 $102,233 $102,279

Chairmen of the House and Senate Committees on

Ways and Means 2 $60,033 $25,000 $85,033 $7,200 $92,233

Floor Leaders of each of the major political parties

in the Senate and House 2 $60,033 $22,500 $82,533 $7,200 $89,733

The President pro tempore of the Senate,

The Speaker pro tempore of the House, 2 $60,033 $15,000 $75,033 $7,200 $82,233

The Assistant and Second Assistant Floor Leaders of

each of the major political parties in the Senate and

the House 8 $60,033 $15,000 $75,033 $7,200 $82,233

The Third Assistant Floor Leaders of the minority party

in the Senate and House and of the majority party in

the Senate 3 $60,033 $15,000 $75,033 $7,200 $82,233

The Chairmen of each of the four divisions of the

House 4 $60,033 $15,000 $75,033 $7,200 $82,233

The Chairman of the House Committee on Rules 1 $60,033 $15,000 $75,033 $7,200 $82,233

The Vice Chairmen of the Senate and House

Committees on Ways and Means 2 $60,033 $15,000 $75,033 $7,200 $82,233

The ranking minority members of the Senate and

House Committees on Ways and Means 2 $60,033 $15,000 $75,033 $7,200 $82,233

The Chairmen of the Senate and House Committees

on Bonding, Capital Expenditures and State Assets;

Post Audit and Oversight; State Administration and

Regulatory Oversight; Health Care Financing; Financial

Services; the Joint Committee on Revenue; and the

Committee on Economic Development and Emerging

Technologies 14 $60,033 $15,000 $75,033 $7,200 $82,233

The Chairmen of all other Committees of the Senate

and the House of representatives established by the

joint rules, or by the senate or house rules, $60,033 $7,500 $67,533 $7,200 $74,733

The Vice Chairman and the ranking minority member

of the House committee on rules,

2 $60,033 $7,500 $67,533 $7,200 $74,733

The Vice Chairman of the House Committee on Post

Audit and Oversight,

1 $60,033 $7,500 $67,533 $7,200 $74,733

The Assistant Vice Chairmen of the Senate and House

Committees on Ways and Means,

2 $60,033 $7,500 $67,533 $7,200 $74,733

The House Vice Chairmen of the Committees on

Financial Services; Health Care Financing; Bonding,

Capital Expenditures and State Assets; State

Administration and Regulatory Oversight; and

Revenue.

$60,033 $7,500 $67,533 $7,200 $74,733

The House ranking minority member of the

Committee on Bonding, Capital Expenditures and

$60,033 $7,500 $67,533 $7,200 $74,733

The House Vice Chairman and the House ranking

minority member of the committee on Economic

Development and Emerging Technologies,

$60,033 $7,500 $67,533 $7,200 $74,733

The Senate and House ranking minority members of

the Committee on Health Care Financing 2 $60,033 $7,500 $67,533 $7,200 $74,733

All other members of the House and Senate $60,033 $0 $60,033 $7,200 $67,233

Note: *Specific special payment data reflects earnings rather than rate. The state’s open checkbook explains what can account for the

difference between earnings and rate: http://opencheckbook.itd.state.ma.us/StateOfMass/Help/FAQ.html#q2.2. “The Annual Rate is

the calculated annual rate for an employee, while earnings are the year-to-date actual payments received. Earnings may be lower than

Annual Rate if the final payroll has not been paid, or if the employee was on unpaid leave during the year. Earnings that are higher than

Annual Rate reflect payments from a number of possible sources, such as overtime, additional pay for working overnight, on weekends or

holidays, or some recognitions for length of service or educational degrees.”

IV. CONCLUSIONS

After extensive analysis and fact finding, the Special Commission concludes that the

compensation of the Commonwealth’s Constitutional Officers and legislative leadership is

generally outdated and inadequate. Massachusetts state government is the instrument

through which we govern ourselves as a Commonwealth. It is a large and complex

organization that provides vital services that affect every citizen, and as such it needs to

attract talented, publicly spirited and honest individuals from diverse socio-economic and

geographic backgrounds to fulfill its mission of serving every citizen. In recent years, state

government has increasingly been asked and expected to provide more and better services

with fewer resources. A greater premium is placed on efficiency and effectiveness in

government today than in the past, and there is a greater need for modern management

practices in all of its aspects.

While state government is the public’s “business,” its top officials cannot and should not be

compensated in a manner equivalent to the private sector. Nevertheless, as the League of

Women Voters testified before the Commission, compensation for public officials should be

adequate enough to attract and retain qualified individuals to a public career and ensure

that there is not a temptation to betray the public trust.

The capabilities that citizens should expect in their public officials are substantial and the

demands of these positions are undeniable. The actions the public officials take are

significant for our democracy and the economy. While these responsibilities are high

profile, the risks public officials sometimes incur can also be high. The price they pay for

intense public scrutiny and lack of privacy is great.

Beyond potential financial sacrifices and professional risks that elected leadership entails,

there are also offsetting rewards and professional recognition. The positions which the

Commission studied offer intrinsic rewards and personal and professional satisfaction.

Serving the public in visible and demonstrable ways can be enormously fulfilling and, done

well, adds enormous value to society. Moreover, the experience and insight gained in such

positions can also lead to lucrative employment in the private sector whether in for-profit

or not-for-profit industries. While no firm calculation can precisely capture these multiple

dimensions, the Commission’s analysis leads to the conclusion that Massachusetts needs to

address public official compensation in a comprehensive fashion, adjust for certain

anomalies, and adjust salaries to better conform to responsibilities.

The Special Commission finds that the Governor of Massachusetts is paid a salary not

commensurate with his/her responsibilities. The current salary does not reflect the

foundational role that that the Governor plays in the functioning of an honest, efficient and

professional government that can enjoy the trust and confidence of the public it serves.

While private sector comparisons are only informative and not instructive, they do convey

the importance the market place and shareholders place on executive leadership in large

and complex organizations. The discrepancy with the Governor’s salary is striking, given

the enormity and scope of the Governor’s responsibilities and powers and the fact that s/he

is responsible not to shareholders but to virtually millions of citizen stakeholders in the

Commonwealth.

The Special Commission fully respects the need to maintain acceptable and appropriate

salary levels for public officials and for those salaries to reflect that public service is an

honor and a great privilege that requires sacrifices. Nevertheless, the Commission finds the

current salary level of the Governor to be inadequate. Further, the Commission concludes

that maintenance of the prevailing salary structure is potentially an impediment to

attracting and retaining individuals of character and competence broadly representative of

the people whom the Governor is sworn to serve. Given the singular importance of this

position, the impact the Governor’s actions have on every citizen, the scope of his/her

responsibilities, the scrutiny the Governor faces, and the managerial imperative to

maintain some reasonable relationship between the Chief Executive Officer and his/her

subordinates, we believe that a substantial increase in the Governor’s salary is justified.

The Commission further concludes that the Office of the Governor deserves and requires

adequate housing to perform his/her official duties, as is provided by all but Massachusetts

and five other states. The Mayor of Boston has the Parkman House, adjacent to the State

House, from which to conduct important public business and ceremonial functions. Forty-four

states provide either an official gubernatorial residence or housing allowance. Boston

is one of the most expensive cities in the country. The burden on a Governor from Western

Massachusetts or someone with modest means is obvious and may be a deterrent to

seeking office. By providing a housing allowance, Massachusetts will ensure that any

Governor will have an adequate venue from which to perform official and important state

business at a reasonable distance to Beacon Hill.

Current law established the base salary of Governor at $140,535; Attorney General at

$127,523; and Lieutenant Governor, Secretary of State, Treasurer, and Auditor at

$124,920.18 Subsequent pay increases for some or flat salaries for others has resulted in an

arbitrary relationship among the salaries of other Constitutional Officers with the salary of

the Governor. The Commission suggests a new hierarchy based on the responsibilities

associated with each position.

The Commission concludes that the positions of House Speaker and Senate President are

also inadequately compensated. The legislature is a co-equal branch of government, along

with the executive and the judiciary. Yet the leadership of the legislature is paid one-third

less than the leader of the executive and more than 40 percent less than the leadership of

the judiciary. All are full-time, demanding and important positions. The Commission

concludes that legislative leadership be compensated equivalent to the median salary of the

constitutional officers.

18 For Governor salary, see M.G.L. ch.6 § 1. For Lieutenant Governor salary, see M.G.L. ch.6 § 2. For Secretary of

State salary, see M.G.L. ch.9 § 1. For Treasurer salary, see M.G.L. ch.10 § 1. For Auditor salary, see M.G.L. ch.11

§ 1. For Attorney General salary, see M.G.L. ch.12 § 1.

The Massachusetts legislature is full-time. Legislative base compensation has been

determined by constitutional amendment and corresponds roughly to median family

income in Massachusetts. The base salary is adjusted every other year to conform roughly

to increases or decreases in family income. However, the methods used to make that

adjustment vary from Governor to Governor; that is, each Governor can decide what

formula to use to calculate the median family income. The Commission concludes that the

formula that produces this biennial adjustment should be set by statute, making the

calculation transparent. Further, the Commission concludes that the same biennial

adjustment should apply to the salaries of the Constitutional Officers and the Senate

President and House Speaker.

Legislators receive an office expense and per diem payments adjusted to distance from

Boston. The per diem calculation conforms neither to state nor federal practice and does

not require verification in order to receive reimbursement. While doing away with the per

diem would impose a disproportionate cost on legislators living further away from Boston,

the Commission believes that the current per diem policy is out-of-date. It should also be

noted that in recent years fewer than half of the Senate and House members claim per diem

payments.

The office expense was last set in 2000. The office expense is used to support a variety of

legislator’s basic official needs, including rent of a district office, furnishings, phones, office

equipment, meetings with constituents, and other expenses associated with district

business. Having reviewed both of these payments, the Commission concludes that it would

be better to eliminate the per diem and increase the office expense, adjusted to reflect the

distance individual legislators live from Boston.

V. RECOMMENDATIONS

GOVERNOR

The Special Advisory Commission recommends that the Governor earn a salary of

$185,000. This would result in the Governor of Massachusetts ranking near the top of the

compensation of the governors of the fifty states. Adjusted for cost of living, the result

would rank our Governor 10th, which we find appropriate given the size, complexity and

importance of the Governor’s position and state government in Massachusetts compared

with the other states. Additionally, as Massachusetts is one of only six states that supplies

neither a governor’s residence nor a housing allowance for its Governor, and as Boston has

the most expensive housing market of any of the state capitals,19 we recommend that the

Governor receive a housing allowance of $65,000.

19 As measured by the cost of the average single-family home. See National Association of Realtors, 2Q 2014

data.

ATTORNEY GENERAL AND TREASURER

The Special Advisory Commission recommends that the Attorney General and Treasurer,

who have roughly commensurate responsibilities, earn $175,000. This would result in the

Attorney General and Treasurer salaries ranking 2nd among the 50 states, and 6th when

adjusted for cost of living.

SECRETARY OF STATE, AUDITOR AND LIEUTENANT GOVERNOR

The Special Advisory Commission recommends that the Secretary of State, Auditor and Lt.

Governor all earn $165,000. This would result in the Secretary of State ranking 2nd among

the 50 states and 5th when adjusted for cost of living. This would result in the Auditor

ranking 5th among the 50 states and 9th when adjusted for the cost of living. This would

result in the Lieutenant Governor ranking 1st among the 50 states and 2nd when adjusted

for the cost of living.

HOUSE SPEAKER AND SENATE PRESIDENT

The Special Advisory Commission recommends that the House Speaker and Senate

President earn $175,000. This would result in the House Speaker and Senate President

salaries ranking 1st among the 50 states both unadjusted and adjusted for cost of living.

OTHER LEGISLATIVE LEADERSHIP POSITIONS

The Special Advisory Commission recognizes that reasonable adjustments to the stipends

provided to other House and Senate leadership positions are justified.

The Commission’s recommendations for salaries are summarized in Table 9. Table 10

shows how these salary recommendations compare with salaries for comparable positions

in other states and how they rank after adjusting for cost of living. Details for these tables

are found in Tables B-5 and B-6 in Appendix B.

Table 9

Proposed Salaries of Constitutional Officers, Senate President, and House Speaker and their

Percentage of Governor’s Salary

Table 10

Rank of Massachusetts Constitutional Officer Proposed Salaries (Unadjusted and Adjusted)

Among Other States

Position

Proposed

Salary

Percentage of

Governor’s

Salary Current Salary

Percentage of

Governor’s

Salary

Governor $185,000 100% $151,800 100%

Attorney General $175,000 94.59% $130,582 86.02%

Treasurer $175,000 94.59% $127,917 84.27%

Senate President $175,000 94.59% $102,279 67.38%

House Speaker $175,000 94.59% $102,279 67.38%

Auditor $165,000 89.19% $134,952 88.90%

Lieutenant Governor $165,000 89.19% $134,932 88.89%

Secretary of State $165,000 89.19% $130,916 86.24%

Total Cost $1,380,000 $1,015,657

Additional Cost $364,343

Position

Proposed Salary -

Unadjusted

Rank of

Massachusetts

Among 50 States

for 2014* -

Unadjusted

Proposed Salary -

Adjusted for Cost

of Living

Difference

Rank of

Massachusetts

Among 50 States

for 2014* -

Adjusted

Governor $185,000 2 $156,382 10

Attorney General $175,000 2 $147,929 6

Treasurer $175,000 2 $147,929 6

Speaker of House $175,000 1 $147,929 1

Senate President $175,000 1 $147,929 1

Lieutenant Governor $165,000 1 $139,476 2

Secretary of State $165,000 2 $139,476 5

Auditor $165,000 5 $139,476 9

* Speaker of House and Senate President are comparisons with other states with full-time legislatures as described

above.

VI. RECOMMENDED REFORMS

BIENNIAL ADJUSTMENT

The Special Advisory Commission recommends that the biennial adjustment to legislative

pay be determined by using data from the Bureau of Economic Analysis to measure the

quarterly change in salaries and wages in Massachusetts for the most recent eight quarters.

This method will be transparent, fair and consistent. The Special Advisory Commission

also recommends that this method be used to increase or decrease the compensation of all

Constitutional Officers and the House Speaker and Senate President on a biennial basis.

ELIMINATE LEGISLATIVE PER DIEM

The Special Commission recommends that the per diem payments be eliminated.

LIMITATIONS ON OUTSIDE EMPLOYMENT

To preclude the potential for conflicts of interest and in recognition of the full-time nature

of their duties and the increased compensation levels that we are proposing, the Special

Advisory Commission strongly recommends that Constitutional Officers and the House

Speaker and Senate President should be precluded from earning outside income, other

than passive income from investments. We recommend that such a prohibition be

substantially similar to the Congressional rules which restrict the outside income of

Members of Congress. When enacted by statute, Massachusetts would then be the first

state in the nation to adopt such restrictions. We believe this reform would serve the

public interest and help instill confidence in the integrity of state government.

INCREASE THE LEGISLATIVE OFFICE EXPENSE

The Special Commission recommends that the office expense be increased to $10,000 for

those legislators whose districts are within a 50-mile radius of Boston, and to $15,000 for

those legislators whose districts are outside that radius.

COST TO THE TAXPAYERS

The Special Advisory Commission asserts that the totality of any and all increases must be

cost neutral to the taxpayer. Further, the Commission finds that the additional costs

required to fill these recommendations can be achieved through efficiencies and cost

savings without impact on any state services. The Commission believes strongly that each

Constitutional Office and each branch of the Legislature must identify the sources of these

efficiencies and savings and report to the public on an annual basis to ensure accountability

and transparency that no additional cost is imposed on the taxpayers. Table 11 summarizes

the incremental costs of the Commission’s recommendations above what is currently being

paid. Given that the recommendations of the Special Advisory Commission total $934,343

– less than three one-thousandths of one percent of the state budget – we strongly believe

that these costs can be borne through commensurate savings or cuts in the budgets of the

respective Constitutional Offices and branches of the Legislature and that these savings

should be specifically identified and enumerated in annual reports to the public.

Table 11

Cost for All Recommendations

Recommendation Additional Cost

Changes to Salaries for Constitutional Officers

Increase salary for Governor to $185,000 $33,200

Increase salary for Attorney General $175,000 $44,418

Increase salary for Treasurer to $175,000 $47,083

Increase salary for Secretary of State to $165,000

$34,084

Increase salary for Senate President to $175,000 $72,721

Increase salary for Speaker of the House to

$175,000

$72,721

Increase salary for Auditor to $165,000 $30,048

Increase salary for Lieutenant Governor to

$165,000

$30,068

Subtotal Salaries $364,343

Governor Housing Allowance

Institute housing allowance for governor $65,000

Changes in Legislative Expenses

Eliminate per diem payment* ($300,000)

Increase Office Expenses to $10,000 for

legislators within 50-mile radius and $15,000 for

those outside 50-mile radius $805,000

Subtotal Legislative Expense Changes $505,000

Total All Proposed Changes $934,343

*Estimated based on FY13 usage from Treasurer's office.

** Estimated based on difference with current (40 Senators + 160 Representatives)

FUTURE SPECIAL ADVISORY COMMISSIONS

The Special Advisory Commission recommends that the Legislature create a Special

Advisory Commission to be appointed on a biennial basis to review and make

recommendations on appropriate compensation of public officials. Citizens would

therefore have regular input into the compensation of their elected officials. Without such a

commission, infrequent evaluation of public official pay has resulted in sporadic attempts

to adjust compensation levels. For example, another Commission issued the last report on

public official compensation in 2008, and its recommendations were largely ignored. We

believe that six years is much too long of a delay. Economic conditions in the

Commonwealth can change rapidly and significantly in a short amount of time and should

be accompanied by a more frequent evaluation of compensation of public officials.

A-1

APPENDIX A: JOB DUTIES AND RESPONSIBILITIES FOR

CONSTITUTIONAL OFFICERS AND PUBLIC OFFICIALS IN

MASSACHUSETTS

OFFICE OF THE GOVERNOR

Under the Massachusetts Constitution, the Governor is the “supreme executive magistrate”

of the Commonwealth. The Governor is in effect the chief executive officer for the Executive

Branch of state government responsible for developing and managing the annual state

budget and working with the Massachusetts Legislature. In FY15, the Office of the Governor

oversees total state spending of $46 billion, including a state operating budget of $36.5

billion and a state capital budget of $4.5 billion. There are 136,000 employees in

Massachusetts state government entities, of whom 45,000 work in the Executive Branch.

The Governor submits budgets, convenes special sessions of the Legislature, oversees the

management and organization of the Executive Branch and has the power to veto

legislation including line item veto powers on appropriations bills. Among many other

functions, the Governor is the Commander in Chief of the Massachusetts National Guard,

recommends judicial appointments and appoints a cabinet and citizens to more than 700

state boards and commissions.

The current executive secretariats in the Governor’s cabinet include:

• Administration & Finance

• Department of Transportation

• Education

• Energy & Environmental Affairs

• Health & Human Services

• Housing & Economic Development

• Labor & Workforce Development

• Public Safety & Security

At the beginning of each term of office, the Governor is required by state law to submit to

the Legislature a detailed economic development strategy for the Commonwealth. The

Office of the Governor wields substantial authority over the daily management of the

state’s budget with the power to reduce state spending to maintain a balanced budget. The

Governor has the authority to pardon offenses and commute prison sentences. The

Governor represents the Commonwealth in meetings with visiting dignitaries and at high

level events.

OFFICE OF THE LIEUTENANT GOVERNOR

The Lieutenant Governor is the first in line to discharge the powers and duties of the Office

of the Governor following the incapacitation of the Governor. The Lieutenant Governor

serves in place of the Governor when he/she is outside the borders of Massachusetts.

According to the Massachusetts Constitution, during such vacancy, the Lieutenant Governor

shall “perform all the duties incumbent upon the governor, and shall have and exercise all the

powers and authorities, which by this constitution the governor is vested with, when personally

present. [See Amendments, Arts. LV.]” The Lieutenant Governor serves on the Governor’s Council,

and in the absence of the Governor, serves as President of the Council.

OFFICE OF THE ATTORNEY GENERAL

The Office of the Attorney General serves as the chief attorney and top law enforcement

officer for the Commonwealth. The Attorney General is responsible for protecting the

public and serves as an advocate and resource for the Commonwealth and its residents.

The Attorney General’s responsibilities include consumer protection, enforcing labor laws,

combating fraud and public corruption, protecting civil rights, as well as enforcing laws in

areas including the environment, health care, financial services, energy and insurance. The

Attorney General oversees 23,000 public charities across the state and operates the

Medicaid Fraud Division.

Currently, the Office of the Attorney General is organized into five major bureaus:

• Executive Bureau

• Business & Labor Bureau

• Criminal Bureau

• Government Bureau

• Public Protection & Advocacy Bureau

The Attorney General is responsible for certifying questions through the initiative petition

process for the statewide ballot. The Attorney General has several regional offices across

Massachusetts, which are staffed by lawyers, labor inspectors, consumer mediators, and

other specialists, who provide information on resources that are available to help

consumers. The regional offices work with local communities on important consumer and

public safety issues.

When the Governor and Lieutenant Governor are not in the state, the Attorney General is

second in the line of succession following the Secretary of State.

OFFICE OF THE SECRETARY OF STATE

The Office of the Secretary of State serves as the chief administrative official and elections

officer in the state. The Secretary of State is responsible for administering elections

including printing ballots and overseeing the nominations process, while also providing

information to voters on ballot questions. The Secretary of State is responsible for

managing the Registry of Deeds, ensuring that citizens have open access to public

information, maintaining official record keeping, overseeing the registration of

corporations, as well as managing the filing and distribution of public regulations. The

Secretary of State also manages the system of filing and public disclosure for all legislative

agents.

Currently, the Secretary of State is organized into several divisions:

• Citizen Information Service

• Commonwealth Museum

• Corporations Division

• Elections & Voting Division

• Lobbyist Division

• Archives Division

• Massachusetts Historical Commission

• Public Records Division

• Publications & Regulations Division

• Registry of Deeds

• Securities Division

• State House Tours

• Records Center

• Address Confidentiality Program

When the Governor and Lieutenant Governor are not in the state, the Secretary of State

assumes the powers of the Governor.

OFFICE OF THE TREASURER & RECEIVER GENERAL

The Office of the Treasurer & Receiver General is responsible for managing the state’s daily

cash flows including revenues from federal, state and local government currently totaling

$46 billion annually. The Office of the Treasurer serves as ex-officio Chair of the State

Board of Retirement, which oversees the Massachusetts State Employees Retirement

System. There are currently 88,156 active members, and the current net value of assets is

$22.7 billion. The Treasurer is also responsible for making local aid payments to cities and

towns, managing the state’s short-term investment pool for working capital and reconciling

the state’s bank accounts.

The Treasurer serves as Chair of the Board of Directors for the Massachusetts School

Building Authority, a quasi-public government authority responsible for overseeing the

process for making capital improvements in public schools. The Treasurer works closely

with the state’s Executive Office for Administration and Finance to maintain the

Commonwealth’s credit rating and oversee the investment of public funds.

The Office of Treasurer is currently organized into several major departments:

• Cash Management Department

• Debt Management Department

• Deferred Compensation

• Pension Reserves Investment Management Board

• School Building Authority

• State Board of Retirement

• State Lottery Commission

• Unclaimed Property Division

• Veterans’ Bonus

When the Governor and Lieutenant Governor are not in the state, the Treasurer is third in

the line of succession following the Secretary of State and Attorney General.

OFFICE OF THE AUDITOR

The Office of the State Auditor is responsible for conducting regular independent audits of

all departments, programs, agencies, authorities, commissions, contracts, and vendors

serving the Commonwealth. The Auditor’s reports provide detailed financial, performance

and technical assessments of the various agencies and departments in state government

and make recommendations for reforms including improved accountability, efficiency, and

transparency.

The Office of the State Auditor implements a state law designed to assess the financial

impact of state mandates on cities and towns and protect communities from unfunded

mandates. The Auditor provides information to the public on the management and

efficiency of state agencies and departments and establishes a mechanism for the public to

report fraud and government waste.

The Office of the State Auditor is organized into five major departments:

• Audit Operations

• Administration and Finance

• Bureau of Special Investigations

• Division of Local Mandates

• Executive Departments

When the Governor and Lieutenant Governor are not in the state, the Auditor is fourth in

the line of succession.

OFFICE OF THE SENATE PRESIDENT & MASSACHUSETTS STATE SENATE

The Massachusetts State Senate is comprised of 40 members with each Senator

representing a district consisting of approximately 159,000 people. As required by the

Massachusetts Constitution, the Senate meets every 72 hours, year-round in either formal

or informal session to consider legislation, hold hearings and conduct other business. The

Massachusetts Senate is led by the President of the Senate, who is elected by the members

at the start of each two-year legislative session.

The Senate President is elected by the members of the body to lead the Senate and set the

agenda and priorities for the session. Once elected, the President of the Senate appoints

committee chairs and other leadership positions including Majority Leader, President Pro

Tempore, Assistant Majority Leader, Majority Whip, Assistant Majority Whip and the Chair

of the Committee on Ways & Means. The Senate President appoints 35 committee

chairpersons and 35 committee vice chairpersons.

As one of the leaders of a co-equal branch of state government, the Senate President works

with the Speaker of the House and the Governor to establish policy priorities, develop the

state’s annual budget, periodic passage of multi-billion dollar bond authorization bills, as

well as establishing the operations of state government in areas that include taxation,

health care, economic development, education, public safety, energy and the environment.

As the top executive in the State Senate, the Senate President is responsible for an annual

budget of $19 million in FY15, as well as managing an organization with 379 employees

according to data from the state’s Open Checkbook. The Senate President also is jointly

responsible for managing an $8.5 million joint legislative staff payroll.

The Senate President represents the State Senate at high level events, meetings with

visiting dignitaries other leaders in the Commonwealth.

OFFICE OF THE HOUSE SPEAKER & MASSACHUSETTS HOUSE OF

REPRESENTATIVES

The Massachusetts House of Representatives is comprised of 160 members with each

member representing a district of approximately 40,000 people. As required by the

Massachusetts Constitution, the House meets every 72 hours, year-round in either formal

or informal session to consider legislation, hold hearings and conduct other business. The

Massachusetts House is led by the Speaker of the House, who is elected by the members of

the body at the beginning of each two-year session of the General Court. At the beginning of

each session of the General Court, or if the Speakership is vacated, the first order of

business is the election of a Speaker.

The Speaker is responsible for appointing a leadership team including the Majority Leader,

Speaker Pro Tempore, Assistant Majority Leader, Second Assistant Majority Leader,

Division Chairs and the Chair of the Committee on Ways & Means. The Speaker’s

appointments are subject to ratification of a majority party caucus vote. The Speaker

appoints 36 committee chairpersons and 36 vice chairpersons.

As one of the leaders of a co-equal branch of state government, the Speaker works with the

Senate President and the Governor to establish policy priorities, develop the state’s annual

budget, periodic passage of multi-billion dollar bond authorization bills, as well as

establishing the operations of state government in areas that include taxation, health care,

economic development, education, public safety, energy and the environment. The Speaker

is responsible for guiding and setting the legislative agenda in the House.

As the top executive in the House of Representatives, the Speaker is responsible for an

annual budget of $39 million in FY15, as well as managing an organization with 707

employees according to data from the state’s Open Checkbook. The Speaker also is jointly

responsible for managing an $8.5 million joint legislative staff payroll.

The Speaker represents the House of Representatives at high level events, meetings with

visiting dignitaries other leaders in the Commonwealth.

Acknowledgements:

The Special Advisory Commission on Public Compensation compiled the information

contained in this appendix from sources including The Massachusetts Political Almanac, as

well as from the Executive Office of Administration & Finance and the Commonwealth’s

website, www.mass.gov. The Commission wishes to thank Publisher Craig Sandler and

Affiliated News Services for allowing the use of information from the Massachusetts Political

Almanac.

B-1

APPENDIX B: COMPARISON OF SALARIES FOR

MASSACHUSETTS CONSTITUTIONAL OFFICERS WITH THOSE OF

OTHER STATES

COMPARING SALARIES PAID WITH THOSE OF OTHER STATES

The Commission relied upon data provided by the Council of State Governments (CSG) for

the 2014 fiscal year (ends June 30, 2014), published in the Book of States 2014. These data

reflect salary data collected by CSG in February 2014, either through survey responses or

through access to state websites.

The Commission compared the salaries that Massachusetts pays to its Governor, Lieutenant

Governor, Secretary of State, Attorney General, Treasurer and Auditor with those paid by

the other 49 states. The Lieutenant Governor position has been vacant since 2012, so the

Commission estimated what the current salary might have been had the former Lieutenant

Governor continued in that position through 2014 at $134,932. The rank of Massachusetts

among all 50 states is summarized below in Table B-1, and detailed in Table B-3.

Table B-1

Rank of Massachusetts Constitutional Officer Salaries Among 50 States

ADJUSTING SALARIES FOR CONSTITUTIONAL OFFICERS IN MASSACHUSETTS AND

COMPARING WITH OTHER STATES

Salaries paid to individuals locally do not accurately reflect the buying power that a salary

has in that location. Typically if one were considering relocating to a similar position in

another part of the country, one would want to know how those two salaries compare in

terms of their ability to purchase the goods and services needed. To accurately analyze the

salaries that Massachusetts pays its constitutional officers compared with comparable

positions in other states, the Commissioners applied a cost of living index (using data from

Position Salary for FY2014

Rank of Massachusetts

Among 50 States

Governor $151,800 11

Lieutenant Governor $134,932 6

Secretary of State $130,262 9

Attorney General $130,582 20

Treasurer $127,917 11

Auditor $137,425 14

B-2

the Economic Research Institute, Inc.) to the salaries paid to Constitutional Officers in

Massachusetts, and compared these with similarly adjusted positions in the other 49 states.

Table B-2 summarizes the results. The detailed adjustments are shown in Table B-4.

Table B-2

Rank of Massachusetts Constitutional Officer Adjusted Salaries Among 50 States

Position

Salary for FY2014 -

Unadjusted

Rank of

Massachusetts

Among 50 States -

Unadjusted

Salary for FY2014 -

Adjusted for Cost of

Living Difference

Rank of

Massachusetts

Among 50 States -

Adjusted

Governor $151,800 11 $128,318 26

Lieutenant Governor $134,932 6 $114,059 11

Secretary of State $130,262 9 $110,112 16

Attorney General $130,582 20 $110,382 31

Treasurer $127,917 11 $108,129 18

Auditor $137,425 14 $116,167 20

B-3

Table B-3

Comparison of Salaries Paid to Constitutional Officers in 50 States

State Governor State

Lieutenant

Governor State

Secretary

of State State

Attorney

General State Treasurer State Auditor

1 Pennsylvania 187,818 1 Pennsylvania 157,765 1 Tennessee 190,260 1 Tennessee 176,988 1 Tennessee 190,260 1 Texas 198,000

2 Tennessee 181,980 2 New York 151,500 2 Illinois 156,541 2 Alabama 166,002 2 Michigan 174,204 2 Tennessee 190,260

3 New York 179,000 3 New Jersey 141,000 3 Virginia 152,793 3 Illinois 156,541 3 Georgia 163,125 3 California 175,000

4 Illinois 177,412 4 Hawaii 140,220 4 Florida 140,000 4 Pennsylvania 156,264 4 Virginia 162,214 4 Virginia 168,279

5 New Jersey 175,000 5 Illinois 135,669 5 Oklahoma 140,000 5 Washington 151,718 5 Pennsylvania 156,264 5 Michigan 163,537

6 Virginia 175,000 6 Massachusetts 134,932 6 Pennsylvania 135,228 6 New York 151,500 6 New Jersey 141,000 6 Georgia 159,215

7 California 173,987 7 California 130,490 7 Georgia 130,690 7 California 151,127 7 Hawaii 140,220 7 Pennsylvania 156,264

8 Delaware 171,000 8 Maryland 125,000 8 California 130,490 8 Texas 150,000 8 California 139,189 8 New York 151,500

9 Washington 166,891 9 Florida 124,851 9 Massachusetts 130,262 9 Virginia 150,000 9 Illinois 135,669 9 Illinois 151,035

10 Michigan 159,300 10 North Carolina 124,676 10 Delaware 127,590 10 Wyoming 147,000 10 Florida 128,972 10 Oregon 147,324

11 Massachusetts 151,800 11 Kentucky 117,329 11 Texas 125,880 11 Delaware 145,207 11 Massachusetts 127,917 11 New Jersey 141,793

12 Connecticut 150,000 12 Alaska 115,000 12 North Carolina 124,676 12 North Dakota 143,685 12 New York 127,000 12 Rhode Island 140,050

13 Maryland 150,000 13 Louisiana 115,000 13 New York 120,800 13 Nevada 141,086 13 Maryland 125,000 13 Colorado 140,000

14 Texas 150,000 14 Oklahoma 114,713 14 Kentucky 117,329 14 New Jersey 141,000 14 North Carolina 124,676 14 Massachusetts 137,425

15 West Virginia 150,000 15 Michigan 111,510 15 Washington 116,950 15 Hawaii 140,220 15 Alaska 122,928 15 Florida 135,000

16 Nevada 149,573 16 Connecticut 110,000 16 Louisiana 115,000 16 Wisconsin 140,147 16 Kentucky 117,329 16 Alaska 133,908

17 Ohio 148,886 17 Rhode Island 108,808 17 Michigan 112,410 17 Georgia 137,791 17 Washington 116,950 17 Hawaii 133,536

18 Oklahoma 147,000 18 Utah 104,000 18 Connecticut 110,000 18 Alaska 136,350 18 Louisiana 115,000 18 Louisiana 132,620

19 Vermont 145,538 19 Iowa 103,212 19 Ohio 109,986 19 Oklahoma 132,825 19 Oklahoma 114,713 19 Arizona 128,785

20 Alaska 145,000 20 North Dakota 94,461 20 Rhode Island 108,808 20 Massachusetts 130,582 20 Delaware 113,374 20 North Carolina 124,676

21 Wisconsin 144,423 21 Washington 93,948 21 Missouri 107,746 21 Florida 128,972 21 Connecticut 110,000 21 Kentucky 117,329

22 Hawaii 143,748 22 Georgia 91,609 22 New Hampshire 105,930 22 Maryland 125,000 22 Ohio 109,986 22 Washington 116,950

23 North Carolina 141,265 23 Indiana 88,543 23 Iowa 103,212 23 North Carolina 124,676 23 Rhode Island 108,808 23 Oklahoma 114,713

24 Georgia 139,339 24 Missouri 86,484 24 Nevada 102,898 24 Iowa 123,669 24 Missouri 107,746 24 Wisconsin 114,351

25 Kentucky 138,012 25 Montana 86,362 25 Idaho 101,150 25 New Hampshire 117,913 25 New Hampshire 105,930 25 Ohio 109,985

B-4

Table B-3

Comparison of Salaries Paid to Constitutional Officers in 50 States (Continued)

State Governor State

Lieutenant

Governor State

Secretary

of State State

Attorney

General State Treasurer State Auditor

25 Kentucky 138,012 25 Montana 86,362 25 Idaho 101,150 25 New Hampshire 117,913 25 New Hampshire 105,930 25 Ohio 109,985

26 Missouri 133,821 26 New Mexico 85,000 26 North Dakota 96,794 26 Kentucky 117,329 26 Utah 104,000 26 Delaware 108,532

27 Florida 130,273 27 Delaware 78,553 27 Vermont 95,139 27 Missouri 116,437 27 Iowa 103,212 27 Missouri 107,746

28 Iowa 130,000 28 Ohio 78,041 28 West Virginia 95,000 28 Montana 115,817 28 Nevada 102,898 28 South Dakota 105,348

29 Louisiana 130,000 29 Minnesota 77,896 29 South Carolina 92,007 29 Rhode Island 115,610 29 Idaho 101,150 29 South Carolina 104,433

30 Rhode Island 129,210 30 Wisconsin 76,261 30 Wyoming 92,000 30 Louisiana 115,000 30 West Virginia 95,000 30 Utah 104,000

31 Mississippi 122,160 31 Nebraska 75,000 31 Mississippi 90,000 31 Vermont 113,901 31 Vermont 92,269 31 Iowa 103,212

32 New Hampshire 121,896 32 Alabama 68,556 32 Minnesota 89,877 32 Minnesota 113,859 32 South Carolina 92,007 32 Minnesota 101,858

33 North Dakota 121,679 33 Colorado 68,500 33 Montana 88,099 33 Michigan 112,410 33 Wyoming 92,000 33 North Dakota 96,794

34 Minnesota 119,850 34 Nevada 63,648 34 Maryland 87,500 34 Connecticut 110,000 34 North Dakota 91,406 34 Vermont 95,139

35 Idaho 119,000 35 Vermont 61,776 35 Kansas 86,003 35 Ohio 109,986 35 Mississippi 90,000 35 West Virginia 95,000

36 Indiana 111,688 36 Tennessee 60,609 36 Alabama 85,248 36 Mississippi 108,960 36 Kansas 86,003 36 Wyoming 92,000

37 New Mexico 110,000 37 Mississippi 60,000 37 Nebraska 85,000 37 Idaho 107,100 37 Alabama 85,248 37 Mississippi 90,000

38 Utah 109,470 38 Kansas 54,000 38 New Mexico 85,000 38 South Dakota 103,892 38 Nebraska 85,000 38 Montana 88,099

39 Montana 108,167 39 South Carolina 46,545 39 South Dakota 83,135 39 Kansas 98,901 39 New Mexico 85,000 39 Alabama 85,248

40 South Carolina 106,078 40 Arkansas 41,896 40 Oregon 76,992 40 Utah 98,509 40 South Dakota 83,135 40 Nebraska 85,000

41 Nebraska 105,000 41 Virginia 36,321 41 Indiana 76,892 41 Nebraska 95,000 41 Indiana 76,892 41 New Mexico 85,000

42 Wyoming 105,000 42 Idaho 35,700 42 Arizona 70,000 42 New Mexico 95,000 42 Oregon 72,000 42 Maine 81,556

43 South Dakota 104,002 43 Texas 7,200 43 Maine 69,264 43 West Virginia 95,000 43 Arizona 70,000 43 Indiana 76,892

44 Kansas 99,636 44 Arizona 0 44Wisconsin 68,566 44 Indiana 92,503 44 Maine 69,264 44 Arkansas 54,305

45 Oregon 98,600 45 Maine 0 45Colorado 68,500 45 Maine 92,248 45 Wisconsin 68,566 45 Connecticut 0

46 Arizona 95,000 46 New Hampshire 0 46Arkansas 54,305 46 South Carolina 92,007 46 Colorado 68,500 46 Idaho 0

47 Colorado 90,000 47 Oregon 0 47Alaska 0 47Arizona 90,000 47 Arkansas 0 47Kansas 0

48 Arkansas 86,890 48 South Dakota 0 48Hawaii 0 48Oregon 82,220 48 Minnesota 0 48Maryland 0

49 Maine 70,000 49 West Virginia 0 49New Jersey 0 49Colorado 80,000 49 Montana 0 49Nevada 0

50 Alabama 0 50Wyoming 0 50Utah 0 50Arkansas 72,408 50 Texas 0 50New Hampshire 0

Sources : Book of States 2014, Table 4.11, The Council of State Governments’ survey of state personnel agencies and state Web sites February 2014.

B-5

Table B-4

Comparison of Adjusted Salaries Paid to Constitutional Officers in 50 States

State Governor

Cost of

Living Adj

Governor

Adj State

Lieutenant

Governor

Cost of

Living Adj

Lieutenant

Governor

Adj State

Secretary

of State

Cost of

Living Adj

Secretary

of State

Adj

1 Tennessee 181,980 93.7% 194,216 1 Pennsylvania 157,765 101.2% 155,894 1 Tennessee 190,260 93.7% 203,052

2 Pennsylvania 187,818 101.2% 185,591 2 New York 151,500 114.9% 131,854 2 Oklahoma 140,000 94.9% 147,524

3 Virginia 175,000 104.1% 168,108 3 Illinois 135,669 106.2% 127,749 3 Illinois 156,541 106.2% 147,402

4 Illinois 177,412 106.2% 167,055 4 New Jersey 141,000 111.8% 126,118 4 Virginia 152,793 104.1% 146,775

5 Michigan 159,300 97.4% 163,552 5 Florida 124,851 101.7% 122,764 5 Florida 140,000 101.7% 137,660

6 Delaware 171,000 106.5% 160,563 6 North Carolina 124,676 101.6% 122,713 6 Pennsylvania 135,228 101.2% 133,625

7 Washington 166,891 104.3% 160,011 7 Oklahoma 114,713 94.9% 120,878 7 Texas 125,880 95.5% 131,812

8 Texas 150,000 95.5% 157,068 8 Kentucky 117,329 97.2% 120,709 8 Georgia 130,690 99.5% 131,347

9 New Jersey 175,000 111.8% 156,530 9 Louisiana 115,000 99.3% 115,811 9 North Carolina 124,676 101.6% 122,713

10 New York 179,000 114.9% 155,788 10 Michigan 111,510 97.4% 114,487 10 Kentucky 117,329 97.2% 120,709

11 West Virginia 150,000 96.5% 155,440 11 Massachusetts 134,932 118.3% 114,059 11 Delaware 127,590 106.5% 119,803

12 Oklahoma 147,000 94.9% 154,900 12 Maryland 125,000 109.8% 113,843 12 Louisiana 115,000 99.3% 115,811

13 Ohio 148,886 99.2% 150,087 13 California 130,490 119.2% 109,471 13 Michigan 112,410 97.4% 115,411

14 Nevada 149,573 102.4% 146,067 14 Utah 104,000 97.7% 106,448 14 Washington 116,950 104.3% 112,128

15 California 173,987 119.2% 145,962 15 Iowa 103,212 98.2% 105,104 15 Ohio 109,986 99.2% 110,873

16 Wisconsin 144,423 101.7% 142,009 16 Hawaii 140,220 135.3% 103,636 16 Massachusetts 130,262 118.3% 110,112

17 Kentucky 138,012 97.2% 141,988 17 Rhode Island 108,808 108.5% 100,284 17 California 130,490 119.2% 109,471

18 Georgia 139,339 99.5% 140,039 18 Alaska 115,000 118.6% 96,965 18 Missouri 107,746 100.6% 107,103

19 North Carolina 141,265 101.6% 139,040 19 Connecticut 110,000 116.6% 94,340 19 New York 120,800 114.9% 105,135

20 Maryland 150,000 109.8% 136,612 20 North Dakota 94,461 102.0% 92,609 20 Iowa 103,212 98.2% 105,104

21 Vermont 145,538 106.8% 136,272 21 Indiana 88,543 95.8% 92,425 21 Idaho 101,150 98.6% 102,586

22 Missouri 133,821 100.6% 133,023 22 Georgia 91,609 99.5% 92,069 22 New Hampshire 105,930 103.6% 102,249

23 Iowa 130,000 98.2% 132,383 23 Washington 93,948 104.3% 90,075 23 Nevada 102,898 102.4% 100,486

24 Louisiana 130,000 99.3% 130,916 24 Missouri 86,484 100.6% 85,968 24 Rhode Island 108,808 108.5% 100,284

25 Connecticut 150,000 116.6% 128,645 25 New Mexico 85,000 99.8% 85,170 25 West Virginia 95,000 96.5% 98,446

26 Massachusetts 151,800 118.3% 128,318 26 Montana 86,362 103.0% 83,847 26 Wyoming 92,000 96.8% 95,041

27 Florida 130,273 101.7% 128,095 27 Ohio 78,041 99.2% 78,670 27 North Dakota 96,794 102.0% 94,896

28 Mississippi 122,160 96.1% 127,118 28 Nebraska 75,000 98.0% 76,531 28 Connecticut 110,000 116.6% 94,340

29 Alaska 145,000 118.6% 122,260 29 Minnesota 77,896 103.2% 75,481 29 Mississippi 90,000 96.1% 93,652

30 Idaho 119,000 98.6% 120,690 30 Wisconsin 76,261 101.7% 74,986 30 South Carolina 92,007 101.0% 91,096

31 North Dakota 121,679 102.0% 119,293 31 Delaware 78,553 106.5% 73,759 31 Vermont 95,139 106.8% 89,081

32 Rhode Island 129,210 108.5% 119,088 32 Alabama 68,556 98.2% 69,813 32 Kansas 86,003 96.7% 88,938

33 New Hampshire 121,896 103.6% 117,660 33 Colorado 68,500 103.5% 66,184 33 South Dakota 83,135 95.1% 87,419

34 Indiana 111,688 95.8% 116,585 34 Tennessee 60,609 93.7% 64,684 34 Minnesota 89,877 103.2% 87,090

35 Minnesota 119,850 103.2% 116,134 35 Mississippi 60,000 96.1% 62,435 35 Alabama 85,248 98.2% 86,811

36 Utah 109,470 97.7% 112,047 36 Nevada 63,648 102.4% 62,156 36 Nebraska 85,000 98.0% 86,735

37 New Mexico 110,000 99.8% 110,220 37 Vermont 61,776 106.8% 57,843 37 Montana 88,099 103.0% 85,533

38 South Dakota 104,002 95.1% 109,361 38 Kansas 54,000 96.7% 55,843 38 New Mexico 85,000 99.8% 85,170

39 Wyoming 105,000 96.8% 108,471 39 South Carolina 46,545 101.0% 46,084 39 Indiana 76,892 95.8% 80,263

40 Nebraska 105,000 98.0% 107,143 40 Arkansas 41,896 95.9% 43,687 40 Maryland 87,500 109.8% 79,690

41 Hawaii 143,748 135.3% 106,244 41 Idaho 35,700 98.6% 36,207 41 Oregon 76,992 105.9% 72,703

42 South Carolina 106,078 101.0% 105,028 42 Virginia 36,321 104.1% 34,890 42 Arizona 70,000 100.7% 69,513

43 Montana 108,167 103.0% 105,017 43 Texas 7,200 95.5% 7,539 43 Wisconsin 68,566 101.7% 67,420

44 Kansas 99,636 96.7% 103,036 44 Arizona 0 100.7% 0 44 Maine 69,264 103.9% 66,664

45 Arizona 95,000 100.7% 94,340 45 Maine 0 103.9% 0 45 Colorado 68,500 103.5% 66,184

46 Oregon 98,600 105.9% 93,107 46 New Hampshire 0 103.6% 0 46 Arkansas 54,305 95.9% 56,627

47 Arkansas 86,890 95.9% 90,605 47 Oregon 0 105.9% 0 47 Alaska 0 118.6% 0

48 Colorado 90,000 103.5% 86,957 48 South Dakota 0 95.1% 0 48 Hawaii 0 135.3% 0

49 Maine 70,000 103.9% 67,372 49 West Virginia 0 96.5% 0 49 New Jersey 0 111.8% 0

50 Alabama 0 98.2% 0 50 Wyoming 0 96.8% 0 50 Utah 0 97.7% 0

Sources : Book of States 2014, Table 4.11, The Council of State Governments’ survey of state personnel agencies and state Web sites February 2014.

B-6

Table B-4

Comparison of Adjusted Salaries Paid to Constitutional Officers in 50 States (Continued)

State

Attorney

General

Cost of

Living Adj

Attorney

General

Adj State Treasurer

Cost of

Living Adj

Treasurer

Adj State Auditor

Cost of

Living Adj

Auditor

Adj

1 Tennessee 176,988 93.7% 188,888 1 Tennessee 190,260 93.7% 203,052 1 Texas 198,000 95.5% 207,330

2 Alabama 166,002 98.2% 169,045 2 Michigan 174,204 97.4% 178,854 2 Tennessee 190,260 93.7% 203,052

3 Texas 150,000 95.5% 157,068 3 Georgia 163,125 99.5% 163,945 3 Michigan 163,537 97.4% 167,902

4 Pennsylvania 156,264 101.2% 154,411 4 Virginia 162,214 104.1% 155,825 4 Virginia 168,279 104.1% 161,651

5 Wyoming 147,000 96.8% 151,860 5 Pennsylvania 156,264 101.2% 154,411 5 Georgia 159,215 99.5% 160,015

6 Illinois 156,541 106.2% 147,402 6 Illinois 135,669 106.2% 127,749 6 Pennsylvania 156,264 101.2% 154,411

7 Washington 151,718 104.3% 145,463 7 Florida 128,972 101.7% 126,816 7 California 175,000 119.2% 146,812

8 Virginia 150,000 104.1% 144,092 8 New Jersey 141,000 111.8% 126,118 8 Illinois 151,035 106.2% 142,218

9 North Dakota 143,685 102.0% 140,868 9 North Carolina 124,676 101.6% 122,713 9 Oregon 147,324 105.9% 139,116

10 Oklahoma 132,825 94.9% 139,963 10 Oklahoma 114,713 94.9% 120,878 10 Colorado 140,000 103.5% 135,266

11 Georgia 137,791 99.5% 138,483 11 Kentucky 117,329 97.2% 120,709 11 Louisiana 132,620 99.3% 133,555

12 Wisconsin 140,147 101.7% 137,804 12 California 139,189 119.2% 116,769 12 Florida 135,000 101.7% 132,743

13 Nevada 141,086 102.4% 137,779 13 Louisiana 115,000 99.3% 115,811 13 New York 151,500 114.9% 131,854

14 Delaware 145,207 106.5% 136,345 14 Maryland 125,000 109.8% 113,843 14 Rhode Island 140,050 108.5% 129,078

15 New York 151,500 114.9% 131,854 15 Washington 116,950 104.3% 112,128 15 Arizona 128,785 100.7% 127,890

16 Florida 128,972 101.7% 126,816 16 Ohio 109,986 99.2% 110,873 16 New Jersey 141,793 111.8% 126,827

17 California 151,127 119.2% 126,784 17 New York 127,000 114.9% 110,531 17 North Carolina 124,676 101.6% 122,713

18 New Jersey 141,000 111.8% 126,118 18 Massachusetts 127,917 118.3% 108,129 18 Oklahoma 114,713 94.9% 120,878

19 Iowa 123,669 98.2% 125,936 19 Missouri 107,746 100.6% 107,103 19 Kentucky 117,329 97.2% 120,709

20 North Carolina 124,676 101.6% 122,713 20 Delaware 113,374 106.5% 106,454 20 Massachusetts 137,425 118.3% 116,167

21 Kentucky 117,329 97.2% 120,709 21 Utah 104,000 97.7% 106,448 21 Alaska 133,908 118.6% 112,907

22 Louisiana 115,000 99.3% 115,811 22 Iowa 103,212 98.2% 105,104 22 Wisconsin 114,351 101.7% 112,440

23 Missouri 116,437 100.6% 115,743 23 Alaska 122,928 118.6% 103,649 23 Washington 116,950 104.3% 112,128

24 Michigan 112,410 97.4% 115,411 24 Hawaii 140,220 135.3% 103,636 24 Ohio 109,985 99.2% 110,872

25 Alaska 136,350 118.6% 114,966 25 Idaho 101,150 98.6% 102,586 25 South Dakota 105,348 95.1% 110,776

26 Maryland 125,000 109.8% 113,843 26 New Hampshire 105,930 103.6% 102,249 26 Missouri 107,746 100.6% 107,103

27 New Hampshire 117,913 103.6% 113,816 27 Nevada 102,898 102.4% 100,486 27 Utah 104,000 97.7% 106,448

28 Mississippi 108,960 96.1% 113,382 28 Rhode Island 108,808 108.5% 100,284 28 Iowa 103,212 98.2% 105,104

29 Montana 115,817 103.0% 112,444 29 West Virginia 95,000 96.5% 98,446 29 South Carolina 104,433 101.0% 103,399

30 Ohio 109,986 99.2% 110,873 30 Wyoming 92,000 96.8% 95,041 30 Delaware 108,532 106.5% 101,908

31 Massachusetts 130,582 118.3% 110,382 31 Connecticut 110,000 116.6% 94,340 31 Minnesota 101,858 103.2% 98,700

32 Minnesota 113,859 103.2% 110,328 32 Mississippi 90,000 96.1% 93,652 32 Hawaii 133,536 135.3% 98,696

33 South Dakota 103,892 95.1% 109,245 33 South Carolina 92,007 101.0% 91,096 33 West Virginia 95,000 96.5% 98,446

34 Idaho 107,100 98.6% 108,621 34 North Dakota 91,406 102.0% 89,614 34 Wyoming 92,000 96.8% 95,041

35 Vermont 113,901 106.8% 106,649 35 Kansas 86,003 96.7% 88,938 35 North Dakota 96,794 102.0% 94,896

36 Rhode Island 115,610 108.5% 106,553 36 South Dakota 83,135 95.1% 87,419 36 Mississippi 90,000 96.1% 93,652

37 Hawaii 140,220 135.3% 103,636 37 Alabama 85,248 98.2% 86,811 37 Vermont 95,139 106.8% 89,081

38 Kansas 98,901 96.7% 102,276 38 Nebraska 85,000 98.0% 86,735 38 Alabama 85,248 98.2% 86,811

39 Utah 98,509 97.7% 100,828 39 Vermont 92,269 106.8% 86,394 39 Nebraska 85,000 98.0% 86,735

40 West Virginia 95,000 96.5% 98,446 40 New Mexico 85,000 99.8% 85,170 40 Montana 88,099 103.0% 85,533

41 Nebraska 95,000 98.0% 96,939 41 Indiana 76,892 95.8% 80,263 41 New Mexico 85,000 99.8% 85,170

42 Indiana 92,503 95.8% 96,558 42 Arizona 70,000 100.7% 69,513 42 Indiana 76,892 95.8% 80,263

43 New Mexico 95,000 99.8% 95,190 43 Oregon 72,000 105.9% 67,989 43 Maine 81,556 103.9% 78,495

44 Connecticut 110,000 116.6% 94,340 44 Wisconsin 68,566 101.7% 67,420 44 Arkansas 54,305 95.9% 56,627

45 South Carolina 92,007 101.0% 91,096 45 Maine 69,264 103.9% 66,664 45 Connecticut 0 116.6% 0

46 Arizona 90,000 100.7% 89,374 46 Colorado 68,500 103.5% 66,184 46 Idaho 0 98.6% 0

47 Maine 92,248 103.9% 88,785 47 Arkansas 0 95.9% 0 47 Kansas 0 96.7% 0

48 Oregon 82,220 105.9% 77,639 48 Minnesota 0 103.2% 0 48 Maryland 0 109.8% 0

49 Colorado 80,000 103.5% 77,295 49 Montana 0 103.0% 0 49 Nevada 0 102.4% 0

50 Arkansas 72,408 95.9% 75,504 50 Texas 0 95.5% 0 50 New Hampshire 0 103.6% 0

Sources : Book of States 2014, Table 4.11, The Council of State Governments’ survey of state personnel agencies and state Web sites February 2014.

B-7

Table B-5

Comparison of Proposed Massachusetts Salaries Paid to Constitutional Officers With Those in 50 States

B-8

State Governor State

Lieutenant

Governor State

Secretary

of State

1 Pennsylvania 187,818 1 Massachusetts 165,000 1 Tennessee 190,260

2 Massachusetts 185,000 2 Pennsylvania 157,765 2 Massachusetts 165,000

3 Tennessee 181,980 3 New York 151,500 3 Illinois 156,541

4 New York 179,000 4 New Jersey 141,000 4 Virginia 152,793

5 Illinois 177,412 5 Hawaii 140,220 5 Florida 140,000

6 New Jersey 175,000 6 Illinois 135,669 6 Oklahoma 140,000

7 Virginia 175,000 7 California 130,490 7 Pennsylvania 135,228

8 California 173,987 8 Maryland 125,000 8 Georgia 130,690

9 Delaware 171,000 9 Florida 124,851 9 California 130,490

10 Washington 166,891 10 North Carolina 124,676 10 Delaware 127,590

11 Michigan 159,300 11 Kentucky 117,329 11 Texas 125,880

12 Connecticut 150,000 12 Alaska 115,000 12 North Carolina 124,676

13 Maryland 150,000 13 Louisiana 115,000 13 New York 120,800

14 Texas 150,000 14 Oklahoma 114,713 14 Kentucky 117,329

15 West Virginia 150,000 15 Michigan 111,510 15 Washington 116,950

16 Nevada 149,573 16 Connecticut 110,000 16 Louisiana 115,000

17 Ohio 148,886 17 Rhode Island 108,808 17 Michigan 112,410

18 Oklahoma 147,000 18 Utah 104,000 18 Connecticut 110,000

19 Vermont 145,538 19 Iowa 103,212 19 Ohio 109,986

20 Alaska 145,000 20 North Dakota 94,461 20 Rhode Island 108,808

21 Wisconsin 144,423 21 Washington 93,948 21 Missouri 107,746

22 Hawaii 143,748 22 Georgia 91,609 22 New Hampshire 105,930

23 North Carolina 141,265 23 Indiana 88,543 23 Iowa 103,212

24 Georgia 139,339 24 Missouri 86,484 24 Nevada 102,898

25 Kentucky 138,012 25 Montana 86,362 25 Idaho 101,150

26 Missouri 133,821 26 New Mexico 85,000 26 North Dakota 96,794

27 Florida 130,273 27 Delaware 78,553 27 Vermont 95,139

28 Iowa 130,000 28 Ohio 78,041 28 West Virginia 95,000

29 Louisiana 130,000 29 Minnesota 77,896 29 South Carolina 92,007

30 Rhode Island 129,210 30 Wisconsin 76,261 30 Wyoming 92,000

31 Mississippi 122,160 31 Nebraska 75,000 31 Mississippi 90,000

32 New Hampshire 121,896 32 Alabama 68,556 32 Minnesota 89,877

33 North Dakota 121,679 33 Colorado 68,500 33 Montana 88,099

34 Minnesota 119,850 34 Nevada 63,648 34 Maryland 87,500

35 Idaho 119,000 35 Vermont 61,776 35 Kansas 86,003

36 Indiana 111,688 36 Tennessee 60,609 36 Alabama 85,248

37 New Mexico 110,000 37 Mississippi 60,000 37 Nebraska 85,000

38 Utah 109,470 38 Kansas 54,000 38 New Mexico 85,000

39 Montana 108,167 39 South Carolina 46,545 39 South Dakota 83,135

40 South Carolina 106,078 40 Arkansas 41,896 40 Oregon 76,992

41 Nebraska 105,000 41 Virginia 36,321 41 Indiana 76,892

42 Wyoming 105,000 42 Idaho 35,700 42 Arizona 70,000

43 South Dakota 104,002 43 Texas 7,200 43 Maine 69,264

44 Kansas 99,636 44 Arizona 0 44Wisconsin 68,566

45 Oregon 98,600 45 Maine 0 45Colorado 68,500

46 Arizona 95,000 46 New Hampshire 0 46Arkansas 54,305

47 Colorado 90,000 47 Oregon 0 47Alaska 0

48 Arkansas 86,890 48 South Dakota 0 48Hawaii 0

49 Maine 70,000 49 West Virginia 0 49New Jersey 0

50 Alabama 0 50Wyoming 0 50Utah 0

Sources : Book of States 2014, Table 4.11, The Council of State Governments’ survey of state personnel

agencies and state Web sites February 2014.

B-9

Table B-5

Comparison of Proposed Massachusetts Salaries Paid to Constitutional Officers With Those in 50 States

(Continued)

B-10

State

Attorney

General State Treasurer State Auditor

1 Tennessee 176,988 1 Tennessee 190,260 1 Texas 198,000

2 Massachusetts 175,000 2 Massachusetts 175,000 2 Tennessee 190,260

3 Alabama 166,002 3 Michigan 174,204 3 California 175,000

4 Illinois 156,541 4 Georgia 163,125 4 Virginia 168,279

5 Pennsylvania 156,264 5 Virginia 162,214 5 Massachusetts 165,000

6 Washington 151,718 6 Pennsylvania 156,264 6 Michigan 1 63,537

7 New York 151,500 7 New Jersey 141,000 7 Georgia 159,215

8 California 151,127 8 Hawaii 140,220 8 Pennsylvania 156,264

9 Texas 150,000 9 California 139,189 9 New York 151,500

10 Virginia 150,000 10 Illinois 135,669 10 Illinois 151,035

11 Wyoming 147,000 11 Florida 128,972 11 Oregon 147,324

12 Delaware 145,207 12 New York 127,000 12 New Jersey 141,793

13 North Dakota 143,685 13 Maryland 125,000 13 Rhode Island 140,050

14 Nevada 141,086 14 North Carolina 124,676 14 Colorado 140,000

15 New Jersey 141,000 15 Alaska 122,928 15 Florida 135,000

16 Hawaii 140,220 16 Kentucky 117,329 16 Alaska 133,908

17 Wisconsin 140,147 17 Washington 116,950 17 Hawaii 133,536

18 Georgia 137,791 18 Louisiana 115,000 18 Louisiana 132,620

19 Alaska 136,350 19 Oklahoma 114,713 19 Arizona 128,785

20 Oklahoma 132,825 20 Delaware 113,374 20 North Carolina 124,676

21 Florida 128,972 21 Connecticut 110,000 21 Kentucky 117,329

22 Maryland 125,000 22 Ohio 109,986 22 Washington 116,950

23 North Carolina 124,676 23 Rhode Island 108,808 23 Oklahoma 114,713

24 Iowa 123,669 24 Missouri 107,746 24 Wisconsin 114,351

25 New Hampshire 117,913 25 New Hampshire 105,930 25 Ohio 109,985

26 Kentucky 117,329 26 Utah 104,000 26 Delaware 108,532

27 Missouri 116,437 27 Iowa 103,212 27 Missouri 107,746

28 Montana 115,817 28 Nevada 102,898 28 South Dakota 105,348

29 Rhode Island 115,610 29 Idaho 101,150 29 South Carolina 104,433

30 Louisiana 115,000 30 West Virginia 95,000 30 Utah 104,000

31 Vermont 113,901 31 Vermont 92,269 31 Iowa 103,212

32 Minnesota 113,859 32 South Carolina 92,007 32 Minnesota 101,858

33 Michigan 112,410 33 Wyoming 92,000 33 North Dakota 96,794

34 Connecticut 110,000 34 North Dakota 91,406 34 Vermont 95,139

35 Ohio 109,986 35 Mississippi 90,000 35 West Virginia 95,000

36 Mississippi 108,960 36 Kansas 86,003 36 Wyoming 92,000

37 Idaho 107,100 37 Alabama 85,248 37 Mississippi 90,000

38 South Dakota 103,892 38 Nebraska 85,000 38 Montana 88,099

39 Kansas 98,901 39 New Mexico 85,000 39 Alabama 85,248

40 Utah 98,509 40 South Dakota 83,135 40 Nebraska 85,000

41 Nebraska 95,000 41 Indiana 76,892 41 New Mexico 85,000

42 New Mexico 95,000 42 Oregon 72,000 42 Maine 81,556

43 West Virginia 95,000 43 Arizona 70,000 43 Indiana 76,892

44 Indiana 92,503 44 Maine 69,264 44 Arkansas 54,305

45 Maine 92,248 45 Wisconsin 68,566 45 Connecticut 0

46 South Carolina 92,007 46 Colorado 68,500 46 Idaho 0

47 Arizona 90,000 47 Arkansas 0 47Kansas 0

48 Oregon 82,220 48 Minnesota 0 48Maryland 0

49 Colorado 80,000 49 Montana 0 49Nevada 0

50 Arkansas 72,408 50 Texas 0 50New Hampshire 0

Sources : Book of States 2014, Table 4.11, The Council of State Governments’ survey of state personnel

agencies and state Web sites February 2014.

B-11

Table B-6

Comparison of Proposed Massachusetts Salaries Paid to Constitutional Officers With Those in 50 States

After Adjusting for Cost of Living

State Governor

Cost of

Living Adj

Governor

Adj State

Lieutenant

Governor

Cost of

Living Adj

Lieutenant

Governor

Adj State

Secretary

of State

Cost of

Living Adj

Secretary

of State

Adj

1 Tennessee 181,980 93.7% 194,216 1 Pennsylvania 157,765 101.2% 155,894 1 Tennessee 190,260 93.7% 203,052

2 Pennsylvania 187,818 101.2% 185,591 2 Massachusetts 165,000 118.3% 139,476 2 Oklahoma 140,000 94.9% 147,524

3 Virginia 175,000 104.1% 168,108 3 New York 151,500 114.9% 131,854 3 Illinois 156,541 106.2% 147,402

4 Illinois 177,412 106.2% 167,055 4 Illinois 135,669 106.2% 127,749 4 Virginia 152,793 104.1% 146,775

5 Michigan 159,300 97.4% 163,552 5 New Jersey 141,000 111.8% 126,118 5 Massachusetts 165,000 118.3% 139,476

6 Delaware 171,000 106.5% 160,563 6 Florida 124,851 101.7% 122,764 6 Florida 140,000 101.7% 137,660

7 Washington 166,891 104.3% 160,011 7 North Carolina 124,676 101.6% 122,713 7 Pennsylvania 135,228 101.2% 133,625

8 Texas 150,000 95.5% 157,068 8 Oklahoma 114,713 94.9% 120,878 8 Texas 125,880 95.5% 131,812

9 New Jersey 175,000 111.8% 156,530 9 Kentucky 117,329 97.2% 120,709 9 Georgia 130,690 99.5% 131,347

10 Massachusetts 185,000 118.3% 156,382 10 Louisiana 115,000 99.3% 115,811 10 North Carolina 124,676 101.6% 122,713

11 New York 179,000 114.9% 155,788 11 Michigan 111,510 97.4% 114,487 11 Kentucky 117,329 97.2% 120,709

12 West Virginia 150,000 96.5% 155,440 12 Maryland 125,000 109.8% 113,843 12 Delaware 127,590 106.5% 119,803

13 Oklahoma 147,000 94.9% 154,900 13 California 130,490 119.2% 109,471 13 Louisiana 115,000 99.3% 115,811

14 Ohio 148,886 99.2% 150,087 14 Utah 104,000 97.7% 106,448 14 Michigan 112,410 97.4% 115,411

15 Nevada 149,573 102.4% 146,067 15 Iowa 103,212 98.2% 105,104 15 Washington 116,950 104.3% 112,128

16 California 173,987 119.2% 145,962 16 Hawaii 140,220 135.3% 103,636 16 Ohio 109,986 99.2% 110,873

17 Wisconsin 144,423 101.7% 142,009 17 Rhode Island 108,808 108.5% 100,284 17 California 130,490 119.2% 109,471

18 Kentucky 138,012 97.2% 141,988 18 Alaska 115,000 118.6% 96,965 18 Missouri 107,746 100.6% 107,103

19 Georgia 139,339 99.5% 140,039 19 Connecticut 110,000 116.6% 94,340 19 New York 120,800 114.9% 105,135

20 North Carolina 141,265 101.6% 139,040 20 North Dakota 94,461 102.0% 92,609 20 Iowa 103,212 98.2% 105,104

21 Maryland 150,000 109.8% 136,612 21 Indiana 88,543 95.8% 92,425 21 Idaho 101,150 98.6% 102,586

22 Vermont 145,538 106.8% 136,272 22 Georgia 91,609 99.5% 92,069 22 New Hampshire 105,930 103.6% 102,249

23 Missouri 133,821 100.6% 133,023 23 Washington 93,948 104.3% 90,075 23 Nevada 102,898 102.4% 100,486

24 Iowa 130,000 98.2% 132,383 24 Missouri 86,484 100.6% 85,968 24 Rhode Island 108,808 108.5% 100,284

25 Louisiana 130,000 99.3% 130,916 25 New Mexico 85,000 99.8% 85,170 25 West Virginia 95,000 96.5% 98,446

26 Connecticut 150,000 116.6% 128,645 26 Montana 86,362 103.0% 83,847 26 Wyoming 92,000 96.8% 95,041