Developing and Managing the Personnel Budget

For most local governments, personnel spending makes up the largest portion of their operating budget, so it’s important to budget the right amount and manage spending effectively throughout the year. These aren’t easy tasks due to the complexity of personnel spending and all the variables involved--salaries and wages, vacancies, overtime, benefits, and more. This course will give you the knowledge and skills you need to navigate all this complexity. Through a mix of lecture, group discussions, and group exercises, this course will cover how to develop the personnel budget, control and monitor personnel spending, and address common challenges associated with the personnel budget. Instructors will also discuss how local governments can use software tools to help develop and manage their personnel budgets.

Those who successfully complete this seminar should be able to:

• Identify the variables that affect the personnel budget and discuss methods to estimate the budgetary impact of each variable
• Compare compensation models
• Discuss different approaches to budgeting for vacant positions and the pros and cons of each
• List the steps involved in establishing an effective system of position control
• Evaluate your organization’s position control practices
• Identify the challenges local governments may encounter when developing and managing the personnel budget and develop a plan to overcome these challenges
• Analyze staffing levels
• Compare different types of software that local governments can use to develop and manage their personnel budgets more effectively

Budget and finance professionals who would like to gain a better understanding of personnel budgeting and learn how to overcome common challenges associated with developing and managing personnel budgets.

This course is taught by experienced budgeting practitioners and GFOA staff including Katie Ludwig and Kevin Wachtel. Instructors will be familiar with GFOA best practices and have experience as finance director, budget director, or CEO of various size local governments.