Nearly all local governments are having difficulty filling vacant positions these days. Hiring challenges clearly affect a government's operations and ability to meet service level expectations, but they can also complicate the development of the budget by introducing new layers of uncertainty. Will we be able to fill all of our open positions? Will we have to increase starting salaries to attract candidates? Will we have to pay more in overtime to continue meeting service demands? How do we budget salary and benefit expenses for positions that remain vacant? This session will explore these questions and more and provide tips for developing a personnel budget that fits the realities of today's compensation and recruiting environment and is consistent with budgeting best practices.