Reports and financial review
Understand position costs
Learn how selected dates, effective values, assignments, vacancies, adjustments, and permissions shape report totals.
Updated August 2, 2026
Overview
Position pages show the annualized cost that applies on a selected effective date. Reports can allocate that annualized cost across a date range and group the results by month, department, job code, funding source, or other available details.
Use this article when a report total differs from a position page, when you need to understand a midyear change, or when funding amounts differ from the expected total.
For the FTE, pay, headcount, and assigned cost rules, see Position costs and headcount.
Access needed
| Activity | Access needed |
|---|---|
| View a position’s annualized cost | View positions and View sensitive workforce data for every department included in the calculation |
| Run or review reports | Access to the included position, employee, approval, and compensation information |
| Review proposed impact | Access to the request or an assigned approval task |
| Access setup | See Permissions and roles. |
Annualized cost and date-range cost
These views answer different questions.
| View | Question answered | Example |
|---|---|---|
| Position page or approval impact | What is the yearly rate on this effective date? | $52,000.00 annualized cost on July 1 |
| Date-range report | How much of the yearly rate belongs to this period? | July’s portion of the $52,000.00 rate |
A position page does not divide the annualized amount by the part of the year already completed. To review a month, quarter, fiscal year, or another period, run a report for that date range.
Approved and proposed amounts
Proposed changes use the same cost rules as approved values. The displayed change is the proposed amount minus the approved amount.
- Approved FTE:
0.7500 - Proposed FTE:
1.0000 - Approved annualized cost:
$39,000.00 - Proposed annualized cost:
$52,000.00
When one request contains changes with several effective dates, review each dated line. The request summary combines the impact for approval review, while reports apply each value only to the dates where it is effective.
Changes during the report period
Reports split a date range when a Position value, Base pay rate, Pay rate basis, annual hours setting, adjustment, assignment, funding allocation, or other cost input changes.
Example with a future pay:
- Position Base pay rate through June 30:
$25.0000/hour - Position Base pay rate starting July 1:
$28.0000/hour - Pay rate basis: Hourly
A point-in-time view before July 1 uses $25.0000/hour; a view on or after July 1 uses $28.0000/hour. A report spanning July 1 uses each pay rate for its part of the range. An Annual example follows the same effective-date rule but does not use annual hours.
Retroactive approved changes also affect earlier dates. If a pay starting January 1 is approved in March, rerun any January or February report that should include the corrected pay.
Midyear FTE example
Suppose FTE is 1.0000 from January 1 through June 30 and 0.5000 from July 1 through December 31 of a non-leap year.
The point-in-time FTE on July 1 is 0.5000. The 0.7479 value describes the full-year date range, so both values can be correct.
Date allocation methods
The report’s cost allocation method controls how annualized cost is divided into the selected period.
Actual calendar days
Actual calendar days uses each included day’s share of its calendar year.
For a $52,000.00 annualized cost:
A full January-through-December report equals one annualized amount when nothing changes during the year. When the range crosses calendar years, each year’s days use that year’s length.
Even monthly
Even monthly assigns one-twelfth of annualized cost to each full month.
For part of a month, the monthly share is divided by the number of days in that month. February 15 through 28, 2026 includes 14 of 28 days:
FTE Tree independently rounds the exact selected-range total, then assigns any difference to the final period with a positive contribution. For $100.00 annualized cost over three full Even-monthly periods, the rows are $8.33, $8.33, and $8.34, totaling $25.00. If a negative correction cannot fit in the final cell without making it negative, the correction continues backward. When a period has more than one possible line for the correction, the same inputs produce the same result even if you sort the report differently.
Midmonth changes
When a value changes during a month, the report splits that month.
If a pay changes on July 15:
- July 1 through 14 uses the old pay.
- July 15 through 31 uses the new pay.
- Actual calendar days uses each segment’s share of the year.
- Even monthly divides July’s one-twelfth share between the two segments by days.
- August uses the new pay for the whole month unless another change applies.
Funding allocation
Funding allocations divide completed position cost among budgets, grants, funds, or accounts. Their percentages must total exactly 100.00%.
- Annualized position cost:
$70,200.00 - General fund:
60.00% - Grant:
40.00%
Funding for a report period
Reports can show both annualized and date-range funding amounts. For a $4,333.33 date-range cost split 75.00% and 25.00%:
Funding lines are reconciled to the displayed report-period cost. For example, a $10.00 period cost split 33.33%, 33.33%, and 33.34% is displayed as $3.33, $3.33, and $3.34, so the lines equal $10.00.
Each Position’s selected-range amount is rounded independently before report groups are totaled. Funding lines then reconcile to that Position’s completed amount for the period. See Position costs and headcount for the primary rounding sequence, Report period allocation and rounding for final-period and split-line rules, and Reconcile position costs for the review worksheet.
Choose the right report
| Need | Useful report or view |
|---|---|
| Department totals by month | Position summary grouped by department and period |
| Position-by-position review | A position’s Summary page for the selected period |
| Explanation of one cost | Position cost detail with FTE, Base pay rate, Pay rate basis, adjustments, annual hours when needed, and warnings |
| Funding review | Funding amounts in a cost detail or downloaded report |
| Approval impact | Approval request summary or approval report |
See Reports for the available report catalog, formats, history, and retention.
When totals do not match
Use this sequence to compare like with like:
| Check | Why it matters |
|---|---|
| Effective date or date range | A position page uses one date; a report may span many dated values. |
| Annualized or date-range amount | A yearly rate will not match one month’s allocated amount. |
| Included positions and departments | Access and filters can change the records in the total. |
| Cost allocation method | Actual calendar days and Even monthly can produce different period amounts. |
| Approved or proposed values | A draft may appear on a position without being included in an approved report. |
| Report timing | A report created before a later approved or retroactive change must be run again. |
| Rounding boundary | Compare the final position, assignment, period, or funding line; an intermediate displayed hours value is not a separately rounded cost input. |
If funding totals look wrong, confirm that the funding percentages total 100.00% and that an annualized amount is not being compared with a date-range amount. To clear a funding allocation through an import, follow the clearing rule in Batch imports and exports.