I don't know about you, but I'd have to compare it to cost of living references and public employee's per capita to begin to have an understanding. Even if I had that, there are many other factors I'd want to explore: what's the impact of CoL and commuting? What's the impact of employees not living in the jurisdictional area? What are the structural systems which function to determine salaries, both as an interaction with labor markets and those that have been institutionalized? If I was hired as a consultant to make judgements on SF public spending, in short, I'd do my due diligence.