Which category of resources typically includes salaries and benefits for staff?

The category of resources that typically includes salaries and benefits for staff is personnel. This category encompasses all human resources within an organization, including salaries, wages, insurance, retirement benefits, and any other financial compensations provided to employees. Personnel costs are fundamental to the operational budget of any organization, reflecting the expenses associated with employing staff who perform necessary functions and contribute to the overall mission.

In contrast, maintenance primarily involves costs related to the upkeep of facilities and equipment, ensuring they are functional and in good working condition. Training and development costs are associated with improving employee skills and knowledge, which could include program fees or training materials, but do not directly account for salaries or benefits. Equipment refers to physical tools or machinery needed for operational tasks, which are also distinct from the costs associated with human resources. Thus, personnel is the correct category representing salaries and benefits.