Position Count & FTE Definition in Georgia University System

The Budget Issues Committee presents an initiative to standardize Position Count and Full-Time Equivalent (FTE) calculations across the University System of Georgia. They require accurate reporting through various submissions like the Online Budget System, Original Budget Questionnaire, and Annual Expenditure Report. The committee emphasizes utilizing the Pers_Serv_BOR table in PeopleSoft Financials for FTE calculations and provides detailed guidelines for reporting positions in the Online Budget System.

• Budget Issues Committee
• FTE Calculation
• Position Count
• University System of Georgia
• Financial Reporting

sne_b Follow

Uploaded on Oct 03, 2024 | 0 Views

Download Presentation

Please find below an Image/Link to download the presentation.

The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. Download presentation by click this link. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.

Presentation Transcript

1. THE BUDGET ISSUES COMMITTEE PRESENTS: POSITION COUNT AND FTE DEFINITION AND CALCULATION georgia University System of Georgia summit

2. 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 + Amendments o Original Budget Questionnaire o Annual Expenditure Report (AER) georgia University System of Georgia summit

3. 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 georgia University System of Georgia summit

4. 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 Budget o Quarterly Amendments georgia University System of Georgia summit

5. Online Budget System Include: o Full Time filled and budgeted vacant positions o Employees working 30 hours per week or more & receiving full benefits o Full Time faculty reported as 1 not .75 o Split funded positions must equal 1 in the final count georgia University System of Georgia summit

6. Online Budget System 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 georgia University System of Georgia summit

7. Online Budget System Original Budget Submission Calculation: o Run the BOR_BP_BUDAGG query o Create a pivot table to count positions by fund and pay group o Identify split funded positions and count the value of the position by fund o Do not double count backfill positions georgia University System of Georgia summit

8. Online Budget System Fund Account 10000 511000 521000 522000 10500 521000 522000 10600 511000 521000 522000 12240 521000 522000 12270 521000 522000 12280 521000 522000 13000 521000 522000 14000 521000 522000 15000 521000 16000 521000 522000 20000 511000 521000 522000 Grand Total Count of Position 478 138 63 190 242 7 95 58 11 3 5 1 3 1 7 5 3 2 2 5 7 3 26 3 1358 georgia University System of Georgia summit

9. Online Budget System Quarterly Amendment Example: o Run the ADP Budget Extract file o Create a pivot table to count positions by fund and pay group o Identify split funded positions and count the value of the position by fund o Do not double count backfill positions georgia University System of Georgia summit

10. Online Budget System Fund 024 Account Count of Position 521100 522100 521100 522100 599999 511100 521100 522100 599999 511100 521100 522100 599999 521100 522100 521100 522100 521100 521100 522100 521100 522100 521100 522100 521100 522100 11 4 180 236 051 8 7 061 89 57 4 458 136 61 101 2 7 5 3 2 2 5 8 131 141 151 161 201 21 4 6 2 1 1 271 281 Grand Total 1320 georgia University System of Georgia summit

11. 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. georgia University System of Georgia summit

12. Original Budget Questionnaire 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 georgia University System of Georgia summit

13. Original Budget Questionnaire 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 georgia University System of Georgia summit

14. Original Budget Questionnaire Part Time Faculty FTE Calculation: o Use a query from the Pers_Serv_BOR table oBOR_ADP_PERSSERV_DTL oInstitutional Query o Run query for October in the prior fiscal year o Use part time faculty pay group/account code to determine the amount paid to part time faculty for the month of October georgia University System of Georgia summit

15. Original Budget Questionnaire Part Time Faculty FTE Calculation: Grand Total 486,291.35 486,291.00 Total Salary Paid per query 4 4 payrolls per semester 1,945,164.00 Estimated amount paid for the semester 2,200.00 733.33 Salary per credit hour (average / 3) GPC average part time salary for 3 credit hours 1,945,164.00 Estimated amount paid for the semester 733.33 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 = 13.5 2,652.50 Cost per credit hour 196.48 FTE Part Time Faculty georgia University System of Georgia summit

16. 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. georgia University System of Georgia summit

17. 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 georgia University System of Georgia summit

18. Annual Expenditure Report (AER) 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 oInstitutional Query Ensure that staff paid bi-weekly are only counted once georgia University System of Georgia summit

19. Annual Expenditure Report (AER) 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 georgia University System of Georgia summit

20. Annual Expenditure Report (AER) 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 reported o Use ADP Reporter to obtain hourly pay by employee o Use Vlookup to add the hourly pay to the Pers_Serv_BOR query data georgia University System of Georgia summit

21. Annual Expenditure Report (AER) 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 georgia University System of Georgia summit

22. Annual Expenditure Report (AER) October 2015 had 3 bi-weekly payrolls o GPC used the 2ndand 3rdbi-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 hours o Divide the total hours worked by 160 to determine FTE georgia University System of Georgia summit

23. Annual Expenditure Report (AER) Pay Run ID (Multiple Items) Group (Multiple Items) ADP ID All Fund Sum of Sum Expended Sum of Hours Worked 10000 10500 10600 14000 16000 20000 198,614.29 69,890.23 48,206.30 6,122.13 14,956.40 19,744.00 357,533.35 12,243.64 5,348.76 3,700.50 514.93 1,099.25 1,572.58 24,479.66 Grand Total General Fund: Hours worked by Full Time Employee*: Part Time Hours worked: Full Time Equivalent: 160 22,907.08 143.17 Sponsored: 9.83 *Number of work hours represented by the time period being looked at georgia University System of Georgia summit

24. 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? georgia University System of Georgia summit

25. 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! georgia University System of Georgia summit