A Performance Audit
A Biennial Report on Executive Compensation at State Agencies
October 2026
Overview
The State Auditor's Office conducted a comprehensive market analysis for 65 executive officer positions at 64 state agencies.
Based on the State Auditor's Office analysis, most of the 65 executive officer positions were assigned to salary groups with competitive salary ranges. This is, in part, a result of the adjustments made to the minimums and maximums of the salary ranges and the approval of a new salary group by the 89th Legislature. However, the analysis identified some executive officer positions with salary ranges and not-to-exceed (NTE) rates that may limit market competitiveness.
Market and Agency Analysis
MARKET ANALYSIS
Twenty-five executive officers were placed within salary ranges that could limit their ability to receive market competitive salaries. Fifty-one executive officers have NTE rates below the market average. Chapter 1-A
PAY COMPRESSION
Pay compression exists among executive officers and their staff at several state agencies analyzed. A total of 254 employees had a base salary that either exceeded their executive officer's salary or was within 15.0 percent of the executive officer's salary.
Chapter 1-B
TOP 50 HIGHEST-PAID MANAGEMENT EMPLOYEES
Of the 65 executive officers included in this study, only 10 executive officers were among the top 50 highest paid management employees.
Chapter 1-C
Classification Recommendations
EXECUTIVE OFFICER RECOMMENDED SALARY GROUPS
Twenty-five executive officer positions are recommended for salary group reassignments to better align with the market. Chapter 2-A
SALARY RANGE ADJUSTMENTS
Expanding existing range maximums by 2.5 percent will allow the executive officer salary structure to remain competitive and help retain leadership at our state agencies. Chapter 2-B
