{
  "version": "1.3.0",
  "releasedAt": "2026-05-20",
  "kpi": {
    "rogueId": "hr.approved_headcount_budget",
    "slug": "approved_headcount_budget",
    "domain": "hr",
    "defaultLabel": "Approved Headcount Budget",
    "description": "Board-approved end-of-period headcount target. The contractual reference point against which `hr.total_headcount` and `hr.open_positions` are read — drift means either hiring under plan (typically a growth concern) or over plan (typically a burn-discipline concern). Common pitfall: silent in-year adjustments — boards approve a number, the CEO informally expands or contracts to it, and the variance never gets reconciled. Best practice is to treat changes to this number as board-action items, recorded in `hr.board_actions`.",
    "fieldType": "number",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "HR",
      "Finance"
    ],
    "stageRelevance": {
      "seriesA": "recommended",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "editorial",
      "sourceName": "imboard Editorial",
      "sourceUrl": null,
      "sectionRef": null,
      "publicationDate": "2026-04-01",
      "attributionNotice": null
    },
    "formula": "Plain board-approved end-of-period FTE target. No derivation — set by board resolution as part of the annual or semi-annual budget. Changes require board approval and should be logged in `hr.board_actions`.",
    "whyItMatters": "The single number that converts strategic intent into operating constraint. Variance against this number drives the budget-vs-actual conversation that anchors most board meetings' HR section.",
    "interpretationGuidance": "Pair with `hr.total_headcount` and `hr.headcount_change` for variance reporting. A sustained gap >10% under plan typically signals recruiting capacity issues; sustained over plan signals approval-gate slippage or contractor-conversion that bypassed the budget process (industry folk-wisdom, not citation-grade).",
    "relatedKpiIds": [
      "hr.total_headcount",
      "hr.headcount_change",
      "hr.open_positions",
      "hr.hiring_plan",
      "hr.board_actions"
    ],
    "metricBasis": {
      "timeBasis": "point_in_time",
      "production": "primary"
    }
  }
}