Full-Time Equivalent (FTE)

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Full-Time Equivalent (FTE)

• February 8, 2007

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Full-Time Equivalent (FTE)
FTE Unit of Measure of a workers productivity
or effort
FTE ? Count
Head
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Units of Measure - 4 Types of Hrs

• Productive Hours hours charged to a project

• Paid Leave Hours

Leave Project ID Account
Vacation 221402
Sick 356001
Holiday 356011
Other 356002

• Overtime Hours

not in FTE calc

• Leave w/o Pay (LWOP) not in FTE calc

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Units of Measure Work Month
Work Month Productive Hours in Acctg Period /
Available Hour in Acctg Period
Available hours for monthly (MON) employees are
different from bi-weekly (BWK) employees because
of their differences in time reporting to LDRS
and General Ledger in any given month.
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FTE Calculation
FTE FTE Factor x Work Month of each
employee FTE Factor (S Productive Hours S
Paid Leave Hours) S Productive Hours
calculated for each paygoup (MON or BWK) at the
Level 1 division employees home organization
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Paid Leave Factor (PLF)
PLF 1 / FTE Factor PLF (S
Productive Hours ) (S Productive Hours S Paid
Leave Hours) FTE Employee Work Month / PLF
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Example
Assume Division A has 4 MON and 3 BWK Employees
For each MON employee Available Hrs 22 Days x
8 Hrs/Day 176 Hrs For each BWK employee
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Example - Monthly (MON)
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Example - Bi-weekly (BWK)
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Adjustments

• Adjustments for late time entry or corrections
  to hours reported in prior reporting periods.
• If the prior time reporting period occurs in the
  same accounting period as the current time
  reporting period, then adjustment hours are
  included in the FTE calculations.
• If the adjustment is not for the current
  reporting period, an Adjusting FTE is calculated
  and will be included in calculating YTD FTE.

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Key Points

• Standard calculation for LBNL FTE reports.
• FTE Calculation based on FTE Factor of whole L1
  Division (home organization).
• FTE of an employee can be gt 1.0 or 0.
• FTE calculation excludes LWOP and overtime.
• YTD Ave FTE calculation includes FTE adjustments.

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Sample BRS Report-Page1 Current Period
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Sample BRS Report-Page 4 Adjustments
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Sample BRS Report-Page 5 Total
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Sample Effort Analyzer Report 1
FY06 FTE
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Sample Effort Analyzer Report 2
FY06 YTD Ave FTE
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Sample Effort Analyzer Report 3
For Oct, 2006
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Sample Effort Analyzer Report 3
For Oct, 2006 contd