10 Post cost averages (PCA), or standard salary costs, establish planned costs in the system for positions and workplans across the Organization and are used for budget costing. These forecasts are based on the previous biennium's average costs by duty station and grade, considering projected changes in salaries, benefits and exchange rates. Actual costs may vary from these averages due to individual profiles, such as individual staff step within the grade and dependents allowances and can also be affected by exchange rate fluctuations and inflation.
20 Post cost averages are required for programme budget costing and operational planning; however, they are estimates and therefore may differ from the actual costs of an individual staff cost. Therefore, all budget centers should closely monitor actual salary costs when biennium starts to ensure their workforce plans are accurate, and have sufficient funds to cover at least six months, preferably a full year, of salary cost. All reporting on the programme budget implementation is done based on actual costs, not post cost averages.
