Since personnel costs are at the core of school spending, officials must deal with increases in salaries, pensions and health care premiums.

Lawrence Korb has noted that given recent trends military entitlements and personnel costs will take up the entire defense budget by 2039.

Administration officials said it was inappropriate for the Federal Government to subsidize the personnel costs of state and local governments.

The purchase cost, personnel costs and data processing costs must also be taken into account.

The personnel costs and operating costs have increased several times over the past decade.

At the corporate level, problems include growing personnel costs and the shortage of senior positions.

A head count was undertaken and showed that the district's personnel costs were over budget by $7 million.

It is a truism, to give just one example, that the personnel costs of private bus companies are some 35-40% lower than in the public sector.

In addition, documentation substantiating overheads and personnel costs was often missing.

One is allowing more flexibility as to how personnel costs are calculated.