ARRA – ESF Jobs Worksheet for 2010-11
FOR ESF FULL-YEAR APPLICATIONS AND FINAL EXPENDITURE REPORTS
Note: The U.S. Department of Education issued Clarifying Guidance regarding the calculation of FTEs on December 18, 2009, August 26, 2010 and September 30, 2010. While the number of hours worked and paid for in relation to the number of hours in a full-time (or part-time) schedule continues to determine the Full-Time Equivalents (FTEs) reported, a 10-month contracted employee (i.e., teacher) must be counted the same as a 12-month employee and reported as 1.0 FTE in each quarter worked, as long as they are credited for working all of the hours in the work schedule for the entire quarter.
Methodology
STEP 1: Calculate Hours in a Full-Time Schedule
A. For a full-year estimate, start by determining the standard hours in a full-time work week schedule as illustrated below. This example uses 40 hours, but other standards are possible.
B. Multiply this amount by the number of weeks in the 2010-11 school year (July 1, 2010 - June 30, 2011) to determine the annual number of hours for full-time work:
40 Hours in full-time work week X 47 weeks per school year =1,880 Total Annual Hours
STEP 2: Calculate the Full-Time Equivalent (FTE) Funded Directly by ARRA
A. Determine the number of hours worked in positions that will be funded directly by the Recovery Act within the 2010-11 school year. For example, a full-time employee working 40 hours per week during the entire year will work 1,880 hours. B. Divide this number by the “Total Annual Hours in a Full-Time Schedule” number calculated in STEP 1. This calculation should be performed for each employee working under Recovery Act funding during the 2010-11 school year, (add together to calculate an FTE total):
1,880 Hours to be Worked and Funded by ARRA
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1,880 Hours in a Full-Time Schedule
For this annual or full-year example, the FTE figure “1.0” should be added to the “Total FTE” data field in the Application or Final Expenditure Report.
STEP 3: Calculate the Full-Time Equivalent (FTE) for Less Than Full-Time or Full-Year Jobs
A. Determine the total number of hours worked in positions that will be funded directly by the Recovery Act within the 2010-11 school year. For example, a part-time employee working 20 hours per week during the entire year will work 940 hours. A full-time employee working for 26 weeks (less than the full year of 47 weeks) will work 1,040 hours. Use this methodology for jobs partially funded with ARRA funds, also.
B. Divide these numbers by the “Total Annual Hours in a Full-Time Schedule” number calculated in STEP 1. This calculation should be performed for each employee working under Recovery Act funding during the 2010-11 school year (add together to calculate an FTE total):
940 Hours to be Worked and Funded by ARRA
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1,880 Hours in a Full-Time Schedule
For this annual or full-year, part-time example, the FTE figure “0.5” should be added to the “Total FTE” data field in the Application or Final Expenditure Report.
1,040 Hours to be Worked and Funded by ARRA
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1,880 Hours in a Full-Time Schedule
For this annual, but less than full year, full-time example, the FTE figure “0.55” should be added to the “Total FTE” data field in the Application or Final Expenditure Report.
STEP 4: Calculate the Full-Time Equivalent (FTE) for More Than Full-Time or Full-Year Jobs
As discussed in the note at the top of this document, a full-time, full-year employee (i.e., teacher), regardless of whether they are contracted for a 10-month or 12-month period, is counted as 1.0 FTE. Any hours worked in summer school, extended day or year programs are calculated separately and added to that base 1.0 FTE.
The additional hours to add to the base FTE for summer school, extended day, week or year FTE’s are calculated in a similar manner as STEP 3, resulting in FTEs greater than 1.0 per position, except in the case of summer school hours not provided by a contracted full-year teacher. Those positions would be calculated under STEP 3 as a part-year employee.
A. Determine the number of additional hours worked in positions that will be funded directly by the Recovery Act within the 2010-11 school year. For example, a full-time employee working an additional 8.0 hours in an extended school week for all 47 weeks would equal an additional 376 hours.
B. Divide this number by the “Total Annual Hours in a Full-Time Schedule” number calculated in STEP 1. This calculation should be performed for each employee working additional hours under Recovery Act funding during the 2010-11 school year, (add this amount to the base 1.0 FTE to calculate an FTE total):
376 Hours to be Worked and Funded by ARRA
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1,880 Hours in a Full-Time Schedule
For this annual or full-year example, the FTE figure “1.2” should be added to the “Total FTE” data field in the Application or Final Expenditure Report.
See: http://www.whitehouse.gov/omb/assets/memoranda_2010/m10-08.pdf
and http://www2.ed.gov/policy/gen/leg/recovery/10-0349-job-guid-clarify-8-10.doc for additional federal guidance on revised calculation of job estimates.