Reports and financial review
Labor cost by account code (GL)
Review account-coded position and assigned labor cost for the operating budget, current draft plan, or both.
Updated August 8, 2026
Overview
Labor cost by GL connects the position plan to the account codes your finance team uses for budgeting and review.
The report combines department, position, and adjustment account codes into a full general ledger (GL) code. It shows position cost and assigned cost for the selected reporting period.
Questions this report answers
Use Labor cost by GL to answer:
- Which full account codes carry approved position labor cost?
- How does the current draft plan change account-coded labor cost before approval?
- Which department, position, and adjustment account codes produced a result?
- How do position cost and assigned cost differ by account-code group?
- Which rows are missing an account value?
- Which CSV or Excel rows are ready for your organization’s financial process?
Access needed
| Activity | Access needed |
|---|---|
| Run and view Labor cost by GL | View positions for the included Departments |
| View pay-derived costs | View sensitive workforce data for every Department included in the amount |
| Download CSV or Excel | Report view access plus Export reports |
| Review setup | The matching access for Departments, Job codes, and Adjustments |
See Permissions and roles for access setup.
Choose a calculation state
The report supports three choices:
| Choice | What it includes |
|---|---|
| Operating Budget | Approved position values for the selected period. |
| Draft | The complete current draft plan for the selected period. |
| Operating Budget and Draft | Both versions in one report, shown as separate results. |
Draft includes unchanged approved positions, approved positions with proposed changes, and new draft positions that qualify for the report. Draft is not limited to changed positions.
When you choose both states, approved and proposed labor costs are not blended together. Use the calculation-state field to filter, compare, or summarize them separately.
How the full account code is built
The report brings together separate financial inputs:
- Department general ledger values for that date.
- The job code and its position account category.
- Adjustment account categories.
- Position and adjustment account codes.
- The full account code for the resulting cost row.
Department general ledger values do not assign the position account. FTE Tree determines the department values and the position or adjustment account separately, then combines them in the report.
Base position labor cost uses the position account associated with the job code for that date. A compensation adjustment uses its assigned account or the account inherited from a higher-level adjustment. This keeps base labor and adjustment costs separate for financial review.
Changes during the report period
The report uses the values that apply during each part of the selected period. A change to department placement, department account codes, job code, position account, adjustment account, FTE, base pay, or compensation adjustment takes effect in the report on its effective date.
If a value changes during a period, the result can split so each row uses the financial structure and Position assumptions that applied for that part of the period. Run a new report after a retroactive approved change when you need the completed result updated.
Position cost and assigned cost
Position cost represents the planned position. Assigned cost represents active assignment FTE valued with the position’s base pay for that date. Employee records do not define a standard pay amount, and assigned cost does not use employee custom values.
A vacant position can have a position cost while assigned cost is zero. A staffed position can have a different assigned cost when assignment FTE differs from the planned position FTE. The report keeps these amounts in separate columns.
Unassigned account values
An empty or unassigned account value means a required account classification was not available for that cost row. Do not replace it with an assumed account before review.
Check the job code, position account, adjustment account, and department general ledger assignments for the row’s date. Rerun the report after correcting the setup.
Review before using the export
Before using the export in a posting workflow:
- Confirm the calculation state, dates, and cost allocation method.
- Review unassigned account values.
- Confirm full account codes against the financial structure expected for the period.
- Compare position cost and assigned cost with the related workforce report.
- Review the CSV or Excel file under your organization’s financial controls.
- Transform, import, and post the reviewed data through your organization’s own process.
FTE Tree prepares account-coded labor cost data. It does not create balanced journal entries, send data directly to a general ledger or enterprise resource planning system, confirm an external posting, or compare its results with an external accounting system.
Export formats
View results on screen or download CSV or Excel. Exported money cells use exact decimal text without $ or grouping commas.
Keep the report name, plan version, dates, filters, completion time, and any changes made to the exported file with the reviewed export. See Reconcile position costs for precision and comparison guidance.