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At my place, budgeting kicks off around October for the next financial year. Managers submit headcount requests based on forecasts, and those get reviewed jointly by HR and Finance. If a new role pops up mid-year and it’s not on the plan, the manager has to build a solid case justifying need, cost, and impact. It usually goes through a review panel or senior leadership for approval. HR supports with benchmarking and JD support, Finance checks the numbers. It can take a few weeks depending on urgency.