$72k per year, not $185k
"... you will earn a base salary of $71,760 a year. Add in benefits including health insurance, pension and so on and it brings the package to a rather enticing $184,678 a year."
That's not how salaries are stated in the US. If someone in that job claimed on a mortgage application that they made $185k, they'd be guilty of bank fraud. They'd have to put down $71,760, unless they had significant overtime, which in municipal jobs, many salaried workers are eligible to get.
In addition, the employer contributions to their pension & health care are not taxed, so their gross (non-SS capped) income reported to the IRS is also $71,760 (W2 Box 5, "Medicare wages & tips"), with an additional lower number that has their pre-tax retirement/health contributions removed (W2 Box 1, "Wages, tips, other comp.").
I know misrepresenting the salary structure makes a sexy headline, but please don't insult us. Anyone who has budget authority at a US company knows the rule of thumb for how much a full-time employee who gets full benefits really costs the company (direct salary, benefits, G&A, etc.) is take the employees gross salary and multiple by about x2.5.
So yes, the reason your PHB is reluctant to add an FTE to the headcount is if that person is in a job where the going rate for their gross salary is say, $100k/year, that FTE really costs the company about $250k/yr.