Personnel Budgeting
Budgeting and Forecasting
Personnel Budgeting
GFOA recommends that governments should determine a baseline budget that calculates the full salary and benefit cost of all approved and budgeted positions and then adjust the baseline for all factors that may impact personnel budget costs.
Committees: Governmental Budgeting and Fiscal Policy (BUDGET)
Board approval date: Thursday, June 26, 2025
