Labor costs (salary and benefit costs) for federal civilian employees often constitute a substantial portion of an agencys budget, typically exceeding 50 percent of its total budget. Even for those agencies that have considerable amounts of contract or grant funding, labor costs are an important part of the budget. Once an agency hires someone, there is a continuing requirement
to pay that person until they leave.
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It might seem as though budgeting labor costs would be relatively easy, compared