Transcript PowerPoint Slides

THE BUDGET ISSUES COMMITTEE
PRESENTS: POSITION COUNT AND
FTE DEFINITION AND CALCULATION
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University System of Georgi a
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)
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
Online Budget System
Fund
10000
10500
10600
12240
12270
12280
13000
14000
15000
16000
20000
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University System of Georgi a
Grand Total
Account
Count of Position
511000
478
521000
138
522000
63
521000
190
522000
242
511000
7
521000
95
522000
58
521000
11
522000
3
521000
5
522000
1
521000
3
522000
1
521000
7
522000
5
521000
3
522000
2
521000
2
521000
5
522000
7
511000
3
521000
26
522000
3
1358
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 summit
University System of Georgi a
Online Budget System
Count of Position
Account
11
521100
4
522100
180
521100
051
236
522100
8
599999
7
511100
061
89
521100
57
522100
4
599999
458
511100
101
136
521100
61
522100
2
599999
7
521100
131
5
522100
3
521100
141
2
522100
2
521100
151
5
521100
161
8
522100
21
521100
201
4
522100
6
521100
271
2
522100
1
521100
281
1
522100
1320
Grand Total
Fund
024
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University System of Georgi a
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.
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
Original Budget Questionnaire
• Part Time Faculty FTE Calculation:
o Use a query from the Pers_Serv_BOR table
o BOR_ADP_PERSSERV_DTL
o Institutional 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
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University System of Georgi a
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 GPC average part time salary for 3 credit hours
733.33 Salary per credit hour (average / 3)
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
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University System of Georgi a
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.
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University System of Georgi a
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 summit
University System of Georgi a
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
o BOR_ADP_PERSSERV_DTL
o Institutional Query
• Ensure that staff paid bi-weekly are only
counted once
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
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
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University System of Georgi a
Annual Expenditure Report (AER)
• October 2015 had 3 bi-weekly payrolls
o 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 hours
o Divide the total hours worked by 160 to determine
FTE
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University System of Georgi a
Annual Expenditure Report (AER)
Pay Run ID (Multiple Items)
Group
(Multiple Items)
ADP ID
All
Fund
10000
10500
10600
14000
16000
20000
Grand Total
Sum of Sum Expended
Sum of Hours Worked
198,614.29
12,243.64
69,890.23
5,348.76
48,206.30
3,700.50
6,122.13
514.93
14,956.40
1,099.25
19,744.00
1,572.58
357,533.35
24,479.66
General Fund:
Hours worked by Full Time Employee*:
Part Time Hours worked:
Full Time Equivalent:
Sponsored:
160
22,907.08
143.17
9.83
*Number of work hours represented by the time period being looked at
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University System of Georgi a
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?
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University System of Georgi a
Questions?
• Contact your sector representative on the
Budget Issues Committee
• http://www.usg.edu/gafirstfin/budget_issues_committee/
• Budget Issues Committee Meeting 4:20 pm today!
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University System of Georgi a