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The apostrophe always comes after the word, but is not always followed by a "new s". The singular "department" forms its possessive with "apostrophe s". However, following "spoken word" guidelines, the plural "departments" can form its possessive without adding the "s", which would create an unwieldy spoken form. Singular : department / department's Plural : departments / departments' (attributes of more than one department) (Both possessive forms share an identical pronunciation "departments", and would require an enumerating adjective such as "all", "one", etc. to distinguish them.)

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Q: Should I use the ' before or after the s - Department's payout or departments' payout?
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