“People” budgeting includes changes to existing positions, budgeting for planned new positions, or re-budgeting funds released by deleted positions. Begin identifying adjustments that need to be made by utilizing the Budgeted Position Listing, which is sent to divisions each year by the Budget Office. The Budgeted Position Listing is a position-by-position detail of salary dollars. Your division budget officer will be able to guide you in this process.
All permanent positions are to be budgeted for an entire fiscal year. The full twelve months of funding for each position must be budgeted even for a position that is new or vacant and is not expected to be filled until later in the fiscal year. The sum of the salaries on the position listing either balances to, or is less than, the salary total of your department’s budget. If some of the salary funds will not be used, they may be moved on a one-time basis to a non-salary budget line.