THE BUDGET ISSUES COMMITTEE PRESENTS: POSITION COUNT AND FTE DEFINITION AND CALCULATION.

THE BUDGET ISSUES COMMITTEE PRESENTS: POSITION COUNT AND FTE DEFINITION AND CALCULATION

Position Count & FTE Definition

• Initiative of Budget Issues Committee to standardize and ensure accuracy across USG

• Reported on 3 different submissions:o Online Budget System – Original Budget +

Amendmentso Original Budget Questionnaireo Annual Expenditure Report (AER)

Position Count & FTE Definition

• The Budget Issues Committee has determined that Full Time Equivalent (FTE) calculations will utilize the Pers_Serv_BOR table in PeopleSoft Financials.

• To ensure the FTE calculation is accurate, institutions will need to properly maintain the table by entering all adjustments and corrections through ADP

Online Budget System

• Definition: The Position Counts submitted in the Online Budget System are given to the Office of Planning and Budget (OPB) and those counts are included in state-wide reports.o Original Budgeto Quarterly Amendments


• Include:o Full Time filled and budgeted vacant positionso Employees working 30 hours per week or more &

receiving full benefitso Full Time faculty reported as 1 – not .75o Split funded positions must equal 1 in the final

count


• Additional Notes:o Auxiliary Services and Student Activities position

counts are reported separately in the Supplementary Information section

o Do not include full time equivalents for part time positions

o Do not include positions that no longer have a budget

o Do not include partially benefited positions


• Original Budget Submission Calculation:o Run the BOR_BP_BUDAGG queryo Create a pivot table to count positions by fund and

pay groupo Identify split funded positions and count the value

of the position by fundo Do not double count backfill positions

Online Budget SystemFund Account Count of Position

10000 511000 478521000 138522000 63

10500 521000 190522000 242

10600 511000 7521000 95522000 58

12240 521000 11522000 3

12270 521000 5522000 1

12280 521000 3522000 1

13000 521000 7522000 5

14000 521000 3522000 2

15000 521000 216000 521000 5

522000 720000 511000 3

521000 26522000 3

Grand Total 1358


• Quarterly Amendment Example:o Run the ADP Budget Extract file o Create a pivot table to count positions by fund and

pay groupo Identify split funded positions and count the value

of the position by fundo Do not double count backfill positions

Online Budget SystemFund Account Count of Position

024 521100 11522100 4

051 521100 180522100 236599999 8

061 511100 7521100 89522100 57599999 4

101 511100 458521100 136522100 61599999 2

131 521100 7522100 5

141 521100 3522100 2

151 521100 2161 521100 5

522100 8201 521100 21

522100 4271 521100 6

522100 2281 521100 1

522100 1Grand Total 1320

Original Budget Questionnaire

• Definition: The System Office uses this count to determine the reliance on part time versus full time faculty and to respond to any inquiries from State government or media outlets regarding the number of positions funded by the University System.


• Report the full time filled and full time budgeted vacant positons that the institution intends to fill

• Include positions from all funds• Full time faculty reported as 1 not .75• Full Time position count should match the

position count entered in the Online Budget System


• Include the full time equivalent of part time faculty

• Do not include Student Assistants, Graduate Assistants, or any other non-benefited employee other than part time faculty

• Do not include employees who are partially benefited


• Part Time Faculty FTE Calculation:o Use a query from the Pers_Serv_BOR table

oBOR_ADP_PERSSERV_DTL o Institutional Query

o Run query for October in the prior fiscal yearo Use part time faculty pay group/account code to

determine the amount paid to part time faculty for the month of October

Original Budget Questionnaire• Part Time Faculty FTE Calculation:

Grand Total 486,291.35

486,291.00 Total Salary Paid per query4 4 payrolls per semester

1,945,164.00 Estimated amount paid for the semester

2,200.00 GPC average part time salary for 3 credit hours733.33 Salary per credit hour (average / 3)

1,945,164.00 Estimated amount paid for the semester733.33 Salary Per Credit Hour

2,652.50 Estimated semester pay / salary per credit hour

13.5 27 hours is full annual faculty course load/ 1/2 = 13.52,652.50 Cost per credit hour

196.48 FTE Part Time Faculty

Annual Expenditure Report

• Definition: The System Office uses this count to report the impact of the University System on the Georgia economy. This data needs to be consistent and reliable.

Annual Expenditure Report (AER)

• Include all filled full time and part time FTE (full time equivalent)

• Include funds reported on the AER• Full Time faculty reported as 1 not .75• Split funded positions should count as 1 in the

overall total• Do not include budgeted vacant positions


• Full Time filled position count is calculated using a query on the Pers_Serv_Bor table for the month of October in the fiscal year being reported

oBOR_ADP_PERSSERV_DTL o Institutional Query

• Ensure that staff paid bi-weekly are only counted once


• Part Time Faculty FTE count is calculated using a query on the Pers_Serv_Bor table for the month of October in the fiscal year being reported

• Use the same calculation process as the Original Budget Questionnaire


• Part Time Staff count is calculated using a query on the Pers_Serv_Bor table for the month of October in the fiscal year being reportedo Use ADP Reporter to obtain hourly pay by

employee o Use Vlookup to add the hourly pay to the

Pers_Serv_BOR query data


• Calculate the number of hours worked by dividing the amount expended by the hourly rate

• Use a pivot table to filter pay groups C and T and the appropriate pay runs

• Sum the total hours worked by employee


• October 2015 had 3 bi-weekly payrollso GPC used the 2nd and 3rd bi-weekly pay to

determine the FTE as it was more representative of the month of October

o 2 bi-weekly payrolls represent 20 working days o Full Time Equivalent is 20 x 8 or 160 hourso Divide the total hours worked by 160 to determine

FTE

Annual Expenditure Report (AER)Pay Run ID (Multiple Items)Group (Multiple Items)ADP ID All

Fund Sum of Sum Expended Sum of Hours Worked10000 198,614.29 12,243.6410500 69,890.23 5,348.7610600 48,206.30 3,700.5014000 6,122.13 514.9316000 14,956.40 1,099.2520000 19,744.00 1,572.58

Grand Total 357,533.35 24,479.66

General Fund:Hours worked by Full Time Employee*: 160Part Time Hours worked: 22,907.08Full Time Equivalent: 143.17

Sponsored: 9.83

*Number of work hours represented by the time period being looked at

Discussion Items

• How to identify split funded positions?• Do you include College Work Study in

sponsored amounts on the AER?• Do you include Summer Faculty in the FTE?• Do you only include REG earnings or should

Overtime, Additional Straight Time, or Extra Pay be included?

• Other issues?

Questions?

• Contact your sector representative on the Budget Issues Committee

• http://www.usg.edu/gafirst-fin/budget_issues_committee/

• Budget Issues Committee Meeting 4:20 pm today!

http://www.usg.edu/gafirst-fin/budget_issues_committee/




THE BUDGET ISSUES COMMITTEE PRESENTS: POSITION COUNT AND FTE DEFINITION AND CALCULATION.

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