Skip Repetitive Navigation Links
California State Auditor Report Number : 2015-132

County Pay Practices
Although the Counties We Visited Have Rules in Place to Ensure Fairness, Data Show That a Gender Wage Gap Still Exists


Appendix

Counties’ Fiscal Year 2014–15 Compensation Data by Gender, Ethnicity, and Years of Service

Both federal and state laws have been enacted to protect employees from sex‑based discrimination in the workplace. Germane to this audit, the federal Equal Pay Act of 1963 requires that, except under certain conditions, employers must provide their employees with equal pay for equal work on jobs that require equal skill, effort, and responsibility, and that are performed under similar working conditions. Similarly, California enacted its own Equal Pay Act in 1949 to protect employees against pay discrimination based on their sex. However, according to the U.S. Census Bureau, as of 2014, women on average still earned only 77 cents for every dollar earned by men. In the Introduction of this report, we discuss some of the factors that researchers have identified to explain the reasons behind the gender-based wage gap, such as employee choice and behavior. In the Audit Results of this report, we provide our analysis of the hiring and salary setting practices as well as an analysis of pay data for each of the four counties we visited—Fresno, Los Angeles, Orange, and Santa Clara—and discuss how those practices may affect any gender-based wage gaps at those counties. For the four counties we visited, the Legislature asked that we also analyze and compare data related to county employees’ wages. We obtained the counties’ compensation data from their respective payroll systems for fiscal year 2014–15 and present the information by gender, ethnicity, and years of service in the table beginning on the following page. We calculated years of service based on employees’ active full-time status in specific job classifications between the date each county implemented its personnel and payroll system and June 30, 2015. The data we obtained lacked the detail necessary to calculate years of service in a specific job classification prior to each system’s implementation, resulting in zeros for some of the data we present.



Table
Total Compensation for Four Counties’ Full-Time Employees Active in the Same Job Classification All Year
Fiscal Year 2014–15

  ETHNICITY OF FEMALE EMPLOYEES
  FEMALE EMPLOYEES' YEARS OF SERVICE†   AMERICAN INDIAN/
ALASKA NATIVE		 ASIAN, FILIPINO, NATIVE HAWAIIAN/
OTHER PACIFIC ISLANDER		 BLACK/
AFRICAN AMERICAN		 HISPANIC/LATINO NOT SPECIFIED TWO OR MORE WHITE
COUNTY TOTAL COMPENSATION* TOTAL
EMPLOYEES		 TOTAL
FEMALE		 TOTAL
MALE		   1–5 YEARS 6–10 YEARS 11–15 YEARS 16–20 YEARS 20+ YEARS COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE
Fresno County $0.01 to < 20,000 0 0 0   0 0 0 0 0   0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 5 4 1 3 0 1 0 0 0 0 0 0 1 25 2 50 0 0 0 0 1 25
40,000 to < 60,000 310 174 136 141 16 11 6 0 1 1 17 10 14 8 82 47 1 1 0 0 59 34
60,000 to < 80,000 918 661 257 231 198 171 61 0 5 1 68 10 44 7 336 51 3 0 0 0 205 31
80,000 to < 100,000 894 568 326 200 178 136 54 0 4 1 62 11 46 8 288 51 2 0 0 0 166 29
100,000 to < 120,000 656 359 297 129 113 87 30 0 4 1 62 11 46 8 288 51 2 0 0 0 112 31
120,000 to < 140,000 530 223 307 82 78 45 18 0 3 1 21 9 17 8 72 32 0 0 0 0 110 49
140,000 to < 160,000 336 126 210 41 43 26 16 0 0 0 18 14 10 8 39 31 0 0 0 0 59 47
160,000 to < 180,000 242 58 184 19 19 19 1 0 2 3 3 5 6 10 21 36 0 0 0 0 26 45
180,000 to < 200,000 146 31 115 6 14 7 4 0 0 0 2 6 2 6 5 16 0 0 0 0 22 71
200,000 to < 220,000 63 7 56 3 3 1 0 0 0 0 1 14 0 0 1 14 0 0 0 0 5 71
220,000 to < 240,000 29 7 22 4 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7 100
240,000 or more 25 6 19 3 2 1 0 0 0 0 1 17 0 0 0 0 0 0 0 0 5 83
Subtotal 4,154 2,224 1,930    
Los Angeles County $0.01 to < 20,000 101 76 25 76 0 0 0 0 0 0% 8 11% 29 38% 27 36% 0 0% 0 0% 12 16%
20,000 to < 40,000 487 348 139 348 0 0 0 0 1 0 30 9 156 45 112 32 0 0 0 0 49 14
40,000 to < 60,000 5,826 4,064 1,762 4,064 0 0 0 0 10 0 590 15 1,349 33 1,574 39 0 0 0 0 541 13
60,000 to < 80,000 18,306 13,527 4,779 13,527 0 0 0 0 41 0 2,346 17 3,580 26 5,512 41 1 0 0 0 2,047 15
80,000 to < 100,000 13,564 9,014 4,550 9,014 0 0 0 0 30 0 1,642 18 2,182 24 3,838 43 1 0 0 0 1,321 15
100,000 to < 120,000 9,494 5,679 3,815 5,679 0 0 0 0 15 0 1,210 21 1,402 25 1,985 35 0 0 0 0 1,067 19
120,000 to < 140,000 8,921 4,931 3,990 4,931 0 0 0 0 11 0 1,237 25 1,112 23 1,683 34 0 0 0 0 888 18
140,000 to < 160,000 7,271 3,461 3,810 3,461 0 0 0 0 5 0 1,110 32 679 20 1,017 29 0 0 0 0 650 19
160,000 to < 180,000 4,706 1,874 2,832 1,874 0 0 0 0 2 0 691 37 334 18 443 24 0 0 0 0 404 22
180,000 to < 200,000 3,075 932 2,143 932 0 0 0 0 2 0 267 29 159 17 211 23 0 0 0 0 293 31
200,000 to < 220,000 2,295 625 1,670 625 0 0 0 0 1 0 141 23 110 18 119 19 0 0 0 0 254 41
220,000 to < 240,000 1,467 371 1,096 371 0 0 0 0 0 0 78 21 71 19 76 20 0 0 0 0 146 39
240,000 or more 2,929 864 2,065 864 0 0 0 0 2 0 218 25 101 12 87 10 0 0 0 0 456 53
Subtotal 78,442 45,766 32,676    
Orange County $0.01 to < 20,000 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 2 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 100
40,000 to < 60,000 825 573 252 365 102 58 14 34 1 0 91 16 31 5 278 49 0 0 34 6 138 24
60,000 to < 80,000 2,796 2,052 744 521 828 432 105 166 3 0 433 21 72 4 980 48 4 0 90 4 470 23
80,000 to < 100,000 2,080 1,325 755 490 517 241 45 32 6 0 234 18 47 4 585 44 2 0 64 5 387 29
100,000 to < 120,000 1,955 1,076 879 273 454 270 54 25 3 0 199 18 52 5 381 35 0 0 65 6 376 35
120,000 to < 140,000 1,370 698 672 238 280 137 27 16 1 0 169 24 33 5 156 22 0 0 26 4 313 45
140,000 to < 160,000 816 370 446 141 168 53 5 3 1 0 88 24 9 2 89 24 0 0 22 6 161 44
160,000 to < 180,000 497 165 332 72 78 12 3 0 1 1 32 19 7 4 21 13 0 0 8 5 96 58
180,000 to < 200,000 409 92 317 48 37 6 1 0 1 1 16 17 0 0 13 14 0 0 1 1 61 66
200,000 to < 220,000 430 96 334 39 45 11 0 1 1 1 14 15 2 2 12 13 0 0 3 3 64 67
220,000 to < 240,000 334 74 260 45 21 4 3 1 0 0 7 9 4 5 6 8 0 0 3 4 54 73
240,000 or more 539 110 429 65 26 15 3 1 0 0 10 9 7 6 10 9 0 0 8 7 75 68
Subtotal 12,053 6,632 5,421    
Santa Clara County $0.01 to < 20,000 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 100
40,000 to < 60,000 24 14 10 12 0 2 0 0 0 0 2 14 0 0 6 43 2 14 0 0 4 29
60,000 to < 80,000 585 395 190 244 55 85 11 0 4 1 89 23 22 6 142 36 30 8 13 3 95 24
80,000 to < 100,000 1,621 1,185 436 518 321 286 60 0 10 1 334 28 61 5 457 39 50 4 26 2 247 21
100,000 to < 120,000 1,518 1,066 452 474 280 259 53 0 2 0 362 34 41 4 388 36 46 4 19 2 208 20
120,000 to < 140,000 1,228 792 436 418 172 147 55 0 1 0 254 32 40 5 238 30 40 5 22 3 197 25
140,000 to < 160,000 1,136 620 516 348 149 100 23 0 2 0 197 32 23 4 164 26 26 4 15 2 193 31
160,000 to < 180,000 929 406 523 230 105 58 13 0 3 1 137 34 21 5 99 24 11 3 8 2 127 31
180,000 to < 200,000 574 246 328 149 42 46 9 0 0 0 95 39 16 7 36 15 15 6 9 4 75 30
200,000 to < 220,000 382 171 211 87 51 31 2 0 0 0 93 54 8 5 16 9 9 5 2 1 43 25
220,000 to < 240,000 264 147 117 96 36 10 5 0 0 0 93 63 8 5 11 7 4 3 1 1 30 20
240,000 or more 762 413 349 189 118 65 41 0 2 0 173 42 16 4 29 7 13 3 4 1 176 43
Subtotal 9,024 5,456 3,568    
Total for all counties 103,673 60,078 43,595    


  ETHNICITY OF MALE EMPLOYEES
  MALE EMPLOYEES' YEARS OF SERVICE†   AMERICAN INDIAN/
ALASKA NATIVE		 ASIAN, FILIPINO, NATIVE HAWAIIAN/
OTHER PACIFIC ISLANDER		 BLACK/
AFRICAN AMERICAN		 HISPANIC/LATINO NOT SPECIFIED TWO OR MORE WHITE
COUNTY TOTAL COMPENSATION* TOTAL
EMPLOYEES		 TOTAL
FEMALE		 TOTAL
MALE		   1–5 YEARS 6–10 YEARS 11–15 YEARS 16–20 YEARS 20+ YEARS COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE COUNT PERCENTAGE
Fresno County $0.01 to < 20,000 0 0 0   0 0 0 0 0   0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 5 4 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 100
40,000 to < 60,000 310 174 136 82 27 22 5 0 0 0 16 12 13 10 65 48 2 1 0 0 40 29
60,000 to < 80,000 918 661 257 130 70 43 14 0 5 2 46 18 19 7 105 41 2 1 0 0 80 31
80,000 to < 100,000 894 568 326 123 99 62 42 0 3 1 60 18 11 3 120 37 1 0 0 0 131 40
100,000 to < 120,000 656 359 297 95 104 72 26 0 2 1 59 20 22 7 101 34 0 0 0 0 113 38
120,000 to < 140,000 530 223 307 82 104 88 33 0 2 1 47 15 24 8 101 33 0 0 0 0 133 43
140,000 to < 160,000 336 126 210 38 88 68 16 0 1 0 31 15 20 10 74 35 1 0 0 0 83 40
160,000 to < 180,000 242 58 184 41 65 55 23 0 2 1 8 4 7 4 62 34 0 0 0 0 105 57
180,000 to < 200,000 146 31 115 23 39 47 6 0 0 0 12 10 3 3 33 29 0 0 0 0 67 58
200,000 to < 220,000 63 7 56 19 14 18 5 0 0 0 1 2 1 2 13 23 0 0 0 0 41 73
220,000 to < 240,000 29 7 22 13 6 3 0 0 0 0 1 5 0 0 5 23 0 0 0 0 16 73
240,000 or more 25 6 19 7 5 6 1 0 0 0 2 11 2 11 4 21 0 0 0 0 11 58
Subtotal 4,154 2,224 1,930    
Los Angeles County $0.01 to < 20,000 101 76 25 25 0 0 0 0 1 4% 1 4% 9 36% 8 32% 0 0% 0 0% 6 24%
20,000 to < 40,000 487 348 139 139 0 0 0 0 0 0 16 12 49 35 49 35 0 0 0 0 25 18
40,000 to < 60,000 5,826 4,064 1,762 1,762 0 0 0 0 6 0 352 20 471 27 652 37 0 0 0 0 281 16
60,000 to < 80,000 18,306 13,527 4,779 4,779 0 0 0 0 13 0 1,064 22 934 20 1,920 40 1 0 0 0 847 18
80,000 to < 100,000 13,564 9,014 4,550 4,550 0 0 0 0 14 0 794 17 870 19 1,990 44 1 0 0 0 881 19
100,000 to < 120,000 9,494 5,679 3,815 3,815 0 0 0 0 7 0 836 22 671 18 1,277 33 0 0 0 0 1,024 27
120,000 to < 140,000 8,921 4,931 3,990 3,990 0 0 0 0 7 0 822 21 662 17 1,321 33 0 0 0 0 1,178 30
140,000 to < 160,000 7,271 3,461 3,810 3,810 0 0 0 0 12 0 684 18 458 12 1,350 35 0 0 0 0 1,306 34
160,000 to < 180,000 4,706 1,874 2,832 2,832 0 0 0 0 6 0 461 16 322 11 901 32 0 0 0 0 1,142 40
180,000 to < 200,000 3,075 932 2,143 2,143 0 0 0 0 4 0 285 13 209 10 647 30 0 0 0 0 998 47
200,000 to < 220,000 2,295 625 1,670 1,670 0 0 0 0 5 0 184 11 120 7 452 27 0 0 0 0 909 54
220,000 to < 240,000 1,467 371 1,096 1,096 0 0 0 0 3 0 91 8 84 8 283 26 0 0 0 0 635 58
240,000 or more 2,929 864 2,065 2,065 0 0 0 0 5 0 278 13 172 8 393 19 0 0 0 0 1,217 59
Subtotal 78,442 45,766 32,676    
Orange County $0.01 to < 20,000 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 2 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 100
40,000 to < 60,000 825 573 252 182 48 8 8 6 0 0 42 17 6 2 126 50 0 0 21 8 57 23
60,000 to < 80,000 2,796 2,052 744 239 285 151 28 41 1 0 147 20 28 4 347 47 3 0 32 4 186 25
80,000 to < 100,000 2,080 1,325 755 248 246 165 54 42 1 0 125 17 30 4 290 38 2 0 29 4 278 37
100,000 to < 120,000 1,955 1,076 879 241 292 235 71 40 2 0 136 15 35 4 304 35 1 0 32 4 369 42
120,000 to < 140,000 1,370 698 672 306 196 114 34 22 3 0 110 16 28 4 154 23 0 0 29 4 348 52
140,000 to < 160,000 816 370 446 261 116 42 20 7 0 0 68 15 13 3 101 23 0 0 19 4 245 55
160,000 to < 180,000 497 165 332 147 116 57 7 5 0 0 50 15 11 3 66 20 0 0 5 2 200 60
180,000 to < 200,000 409 92 317 119 123 41 19 15 2 1 37 12 6 2 57 18 0 0 6 2 209 66
200,000 to < 220,000 430 96 334 145 134 34 12 9 2 1 34 10 18 5 69 21 0 0 3 1 208 62
220,000 to < 240,000 334 74 260 143 75 27 8 7 1 0 20 8 9 3 40 15 0 0 4 2 186 72
240,000 or more 539 110 429 249 118 46 10 6 2 0 32 7 8 2 60 14 0 0 12 3 315 73
Subtotal 12,053 6,632 5,421    
Santa Clara County $0.01 to < 20,000 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 0 0%
20,000 to < 40,000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
40,000 to < 60,000 24 14 10 7 3 0 0 0 0 0 1 10 2 20 1 10 3 30 1 10 2 20
60,000 to < 80,000 585 395 190 121 34 20 15 0 4 2 58 31 13 7 55 29 13 7 3 2 44 23
80,000 to < 100,000 1,621 1,185 436 197 105 95 39 0 4 1 133 31 31 7 119 27 32 7 12 3 105 24
100,000 to < 120,000 1,518 1,066 452 190 119 98 45 0 2 0 114 25 38 8 133 29 31 7 8 2 126 28
120,000 to < 140,000 1,228 792 436 242 72 101 21 0 1 0 126 29 23 5 112 26 33 8 5 1 136 31
140,000 to < 160,000 1,136 620 516 249 129 107 31 0 9 2 119 23 45 9 124 24 34 7 11 2 174 34
160,000 to < 180,000 929 406 523 263 117 11 32 0 2 0 111 21 33 6 133 25 30 6 5 1 209 40
180,000 to < 200,000 574 246 328 177 70 62 19 0 1 0 71 22 17 5 71 22 22 7 5 2 141 43
200,000 to < 220,000 382 171 211 117 46 36 12 0 2 1 49 23 12 6 47 22 9 4 3 1 89 42
220,000 to < 240,000 264 147 117 68 26 14 9 0 0 0 33 28 8 7 15 13 8 7 1 1 52 44
240,000 or more 762 413 349 132 86 78 53 0 1 0 95 27 12 3 38 11 14 4 1 0 188 54
Subtotal 9,024 5,456 3,568    
Total for all counties 103,673 60,078 43,595    

Source: California State Auditor’s analysis of personnel and payroll data obtained from Fresno County’s PeopleSoft Human Capital Management System, Los Angeles County’s eHR Personnel and Timekeeping System, Orange County’s County-wide Accounting and Personnel System, and Santa Clara County’s Human Resource Payroll System.

Our analysis for Los Angeles County may include some employees who took a leave of absence during the fiscal year because the county does not remove its employees from active status in its personnel and payroll system when they take a leave of absence.

Note: Some small percentages rounded to zero. Further, due to rounding, percentages may not sum to 100.

* Total compensation includes pay and benefits tracked in each county’s personnel and payroll system, such as regular pay, overtime pay, and employer contributions to health benefits and retirement.

† Years of service are calculated based on an employee’s active full-time status in a specific job classification between the date each county implemented its personnel and payroll system and June 30, 2015.

Personnel and payroll system implementation dates are as follows:
» Fresno County: December 1996
» Los Angeles County: April 2010
» Orange County: December 1991
» Santa Clara County: February 1998



Back to top