Program Budget Operating Budget Vs Expense Raw Data

That is because base wages for personnel are fully budgeted in the expense categories regular wages—full-time, regular wages—part-time or regular wages—civil service. The budget does not assume expenditure levels for the various leave categories, such as sick pay, vacation pay, or jury leave. However, actual expenses for various leave categories are recorded based on timesheet coding.

The result is that actual expenditures for regular wages are spread across multiple expense categories while the budget is shown in one expense category. Personnel savings is budgeted to account for the likely savings in personnel costs generated through attrition. However, the savings is realized in the expense categories regular wages—full-time, regular wages—part-time and regular wages—civil service.

Therefore, the actual expenditures in the personnel savings expense category will always be zero.