WGU C236 COMPENSATION AND BENEFITS
FINAL ACTUAL QUESTIONS WITH VERIFIED
SOLUTIONS
◉ Considerations for vacancy adjustments.
Answer: Start Dates
Trends (like civil service academies)
Frozen or Eliminated Positions
Funded Versus Unfunded Positions
Attrition (Planned Retirements)
◉ Where to budget for Vacancy Adjustments.
Answer: Generally in the department the savings belong in (Finance
budget of 1,000,000 with a (70,000) turnover adjustment
OR
pool savings into a contingency account
◉ Collective Bargaining.
Answer: o When developing the budget, need to know what
positions that
are covered by collective bargaining agreements (a.k.a. union
,contracts)
o Personnel tracking system should track collective bargaining info
by position
◉ Collective bargaining key dates/salary.
Answer: Need to be aware of key dates in collective bargaining
agreements
May be prudent to set aside reserves for contract settlements,
especially if the new terms are expected to be less favorable to
the local government than those in the existing contracts
o More than salary
Some collective bargaining agreements also address overtime,
holiday premiums, shift differentials, uniform allowances, and
license/certification pay
◉ Impact of Inflation.
Answer: Inflation can have a significant impact on payroll
forecasting.
o Cost-of-living adjustments often are used when forecasting
personnel costs.
◉ How to measure inflation?.
,Answer: o Consumer Price Index (CPI): cost-of-living index used
most often for
determining salary increases
o U.S. Bureau of Labor Statistics Employment Cost Index: might be a
better index, as it measures the change in the cost of labor, free
from the influence of employment shifts among occupations and
industries
◉ Optimal Staffing Level.
Answer: oComparison to other governments
oStaffing guidelines
oClassifying positions by goal
oUse of volunteers
oSeasonal and temporary positions
oOvertime
oContract employees
oWhatever approach you take, communication with
departments is critical!
◉ Monitoring and Reporting wage spending.
Answer: oHeavily dictated by the type of financial systems available
oUpdated systems have the capability of dashboards for
, managers
Ultimately managers should be accountable for
expenditures
"Make managers manage"
◉ What to monitor? wage spending.
Answer: o Overtime and compensatory time trends
o Retirements & resignations - opportunities to improve processes
and seek efficiencies
o Vacancy rates - time to fill positions; HR processes
◉ Monitoring Full-time Salaries.
Answer: oYear-to-Date reporting by pay-period
Calculate remaining pay-periods
oVerify vacancies throughout the year
oVerify payouts throughout the year
oIdentify lump sum payments such as uniform allowances,
longevity payments, holiday overtime
◉ Monitoring Part-time Salaries & Overtime.
Answer: oYear-to-date can be misleading
oCheck seasonal status against prior years
FINAL ACTUAL QUESTIONS WITH VERIFIED
SOLUTIONS
◉ Considerations for vacancy adjustments.
Answer: Start Dates
Trends (like civil service academies)
Frozen or Eliminated Positions
Funded Versus Unfunded Positions
Attrition (Planned Retirements)
◉ Where to budget for Vacancy Adjustments.
Answer: Generally in the department the savings belong in (Finance
budget of 1,000,000 with a (70,000) turnover adjustment
OR
pool savings into a contingency account
◉ Collective Bargaining.
Answer: o When developing the budget, need to know what
positions that
are covered by collective bargaining agreements (a.k.a. union
,contracts)
o Personnel tracking system should track collective bargaining info
by position
◉ Collective bargaining key dates/salary.
Answer: Need to be aware of key dates in collective bargaining
agreements
May be prudent to set aside reserves for contract settlements,
especially if the new terms are expected to be less favorable to
the local government than those in the existing contracts
o More than salary
Some collective bargaining agreements also address overtime,
holiday premiums, shift differentials, uniform allowances, and
license/certification pay
◉ Impact of Inflation.
Answer: Inflation can have a significant impact on payroll
forecasting.
o Cost-of-living adjustments often are used when forecasting
personnel costs.
◉ How to measure inflation?.
,Answer: o Consumer Price Index (CPI): cost-of-living index used
most often for
determining salary increases
o U.S. Bureau of Labor Statistics Employment Cost Index: might be a
better index, as it measures the change in the cost of labor, free
from the influence of employment shifts among occupations and
industries
◉ Optimal Staffing Level.
Answer: oComparison to other governments
oStaffing guidelines
oClassifying positions by goal
oUse of volunteers
oSeasonal and temporary positions
oOvertime
oContract employees
oWhatever approach you take, communication with
departments is critical!
◉ Monitoring and Reporting wage spending.
Answer: oHeavily dictated by the type of financial systems available
oUpdated systems have the capability of dashboards for
, managers
Ultimately managers should be accountable for
expenditures
"Make managers manage"
◉ What to monitor? wage spending.
Answer: o Overtime and compensatory time trends
o Retirements & resignations - opportunities to improve processes
and seek efficiencies
o Vacancy rates - time to fill positions; HR processes
◉ Monitoring Full-time Salaries.
Answer: oYear-to-Date reporting by pay-period
Calculate remaining pay-periods
oVerify vacancies throughout the year
oVerify payouts throughout the year
oIdentify lump sum payments such as uniform allowances,
longevity payments, holiday overtime
◉ Monitoring Part-time Salaries & Overtime.
Answer: oYear-to-date can be misleading
oCheck seasonal status against prior years
