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B. COW2026-026 Personnel Discussion – Carol Sicard Carol Sicard, Human Resources Director, explained that In December 2019, twelve employees reached the maximum of their designated pay ranges. At that time, the Council authorized “top-out bonuses” equal to the amount exceeding the pay range maximum, distributed quarterly. These payments were issued in March, July, and October 2020, and January 2021, after which they were discontinued. Following completion of the UGA Class & Compensation Study, it was confirmed that employees who reach the maximum of their pay range—regardless of pay plan adjustments—are considered topped out. This practice has been consistently applied since that determination. As with previous payments, top-out bonuses are subject to Social Security, Medicare, and federal and state taxes at the supplemental rate. They are excluded from retirement contributions and are not included in final average earnings used in retirement benefit calculations.

2026-04-01 · discussion no recorded action · minutes

Title extracted from action record; no matching structured agenda item.

The council record

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Authorization and later evidence are separate events. A later record does not by itself establish causal impact.

01 / THE PLACE

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02 / THE VOTE

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03 / THE DOLLARS

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What did the vote fund?SMYRNA, GEORGIA / THE PUBLIC RECORD

04 / YOUR STREET

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What is near you?SMYRNA, GEORGIA / THE PUBLIC RECORD

05 / THE ROOM

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Where was it decided?SMYRNA, GEORGIA / THE PUBLIC RECORD

06 / THE EVIDENCE

Follow the citations and see the gaps. A later event and a council authorization are separate pieces of evidence.

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