I was looking up city budgets yesterday and thought that information on numbers of employees would help provide more context for what I was seeing.
My resource for this is the Comprehensive Annual Financial Report (CAFR), not the CAFR itself, but a report appended near the end of the document that’s called “Full-Time Equivalent Employees,” or as I call it, the FTE report.
The FTE report does not tell you how many people the city employed, but it does tell you how many FTEs it budgeted for in each city department during the fiscal year just closed, plus the FTEs budgeted each of nine additional years back.
Imagine my shock when I saw that the FTE report attached to the FY16 CAFR changed all the historical data. Continue reading Why did DeKalb change its employee numbers going back 10 years?