At the moment, each district has its own superintendent and back-office workers, who deal with budgeting, personnel and other matters.

In response, travel managers have developed a multitier classification system for employees, ranging from back-office workers to the C.E.O.

"The message to back-office workers," she added, is this: 'Your days may be numbered.'

Others say back-office workers, who for the most part are not represented by labor unions, would be the first to lose their jobs if business turns sour.

Citi's consumer and credit card operations will see most of the job cuts, with customer service employees and back-office workers hardest hit.

The area, scheduled to house back-office workers, had been judged too expensive.

Customer service employees and back-office workers will probably be among the groups most affected.

The first building was 101 Hudson Street with more than 3,000 back-office workers of Merrill Lynch and Lehman Brothers moved in by 1993.

Once regarded as drones, back-office workers, who handle the verification of every stock transaction, now find themselves being courted by headhunters bearing lucrative salary offers.

Citigroup's consumer and credit card operations will experience most of the job cuts, with customer service employees and back-office workers among the groups most affected.