Which of the following is NOT typically considered a budgetary issue?

Operational efficiency analysis is not typically considered a budgetary issue because it focuses on assessing and improving the effectiveness and productivity of existing operations rather than on the allocation or management of financial resources. This analysis looks at how well resources are being used and aims to optimize processes, potentially leading to cost savings but not directly tied to budgeting.

In contrast, merit and salary budgets are directly related to the financial planning processes of an organization, as they determine compensation levels and adjustments within the framework of the overall budget. Health and wellness benefits also fall under budgetary considerations because they involve costs that impact total compensation expenses and require financial planning and resource allocation. Retirement funding strategies are similarly budgetary in nature, as they involve planning for future financial obligations related to employee retirement benefits, which require careful budgeting to ensure that funds are available when needed.

Thus, while operational efficiency analysis can affect the budget indirectly, it is primarily about performance improvement rather than directly managing or planning budgets.