Sample ARRA Jobs Worksheet
FOR QUARTERLY REPORTING FOR ALL ARRA GRANTS
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. 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. For each reporting quarter, multiply the number of weeks in the quarter, keeping in mind that each reporting period for jobs goes from the 16th of the last month in the previous quarter through the 15th of the last month in the current quarter (e.g. the Quarter 4 reporting period is from 9/16 through 12/15.)
40 Hours in full-time work week X 13 weeks per quarter = 520 Total Quarterly Hours
STEP 2: Calculate the Full-Time Equivalent (FTE) Funded Directly by ARRA
A. Determine the number of hours actually worked in positions that will be funded directly by the Recovery Act within the current reporting quarter. (Again, keep in mind that each reporting period for jobs goes from the 16th of the month in the previous quarter through the 15th of the last month in the current quarter.)
B. Divide this number by the “Total Quarterly 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 reporting quarter, (add each together to calculate an FTE total):
520 Hours to be Worked and Funded by ARRA
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520 Hours in a Full-Time Schedule
For this Quarterly Reporting example, the FTE figure “1.0” should be added to the “Total FTE” data field in the Quarterly Report.
STEP 3: Calculate the Full-Time Equivalent (FTE) for Less Than Full-Time Jobs
A. Determine the total number of hours worked in positions that will be funded directly by the Recovery Act within the current reporting quarter. For example, a part-time employee working 15 hours per week during the entire quarter (13 weeks, as above) will work 195 hours. A full-time employee working for 13 weeks will work 520 hours. Use this methodology for jobs partially funded with ARRA funds, also.
B. Divide this number by the “Total Quarterly 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 reporting quarter, (add each together to calculate an FTE total):
195 Part-Time Hours to be Worked and Funded by ARRA
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520 Hours in a Full-Time Schedule
For this quarterly, part-time example, the FTE figure “0.375” should be added to the “Total FTE” data field in the Quarterly 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, regardless of whether they are contracted for a 10-month or 12-month period, is counted as 1.0 FTE in each quarter, including the quarter that spans the summer months. Any additional hours worked in summer school, extended day, week 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 current reporting quarter. For example, a full-time employee
working an additional 8.0 hours in an extended school week for all 13 weeks would equal an additional 104.0 hours.
B. Divide this number by the “Total Quarterly 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 reporting quarter. (add this amount to the base 1.0 FTE to calculate an FTE total):
104 Hours to be Worked and Funded by ARRA
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520 Hours in a Full-Time Schedule
For this quarterly, extended week example, the FTE figure “1.2” should be added to the “Total FTE” data field in the Quarterly Report.
NOTE: To calculate incremental FTEs for Quarterly Reporting covering the summer period, use the average hours in a full-time schedule during the other three quarters as the denominator. This ensures consistency in quarterly FTEs over this period for the incremental number of work hours.
Two-Year Grants with Two Grant Award Amounts to Report in a Quarter
Some sub-recipients may not have closed out a 2009-10 project under a grant, but have started new 2010-11 projects. In this case, all open project dollar amounts under a grant award are added together to yield a single amount approved for reporting. It is important to remember, however, that for the purpose of job calculations, sub-recipients are reporting ONLY the jobs worked and paid for in the current quarter. As 2009-10 grant awards can not be spent after June 30, 2010, there should be no jobs reported for those funds in the current quarter. The job estimates should be calculated as above, based on approved current quarter funds only. It is recommended that sub-recipients in this situation contact their coordinator or program office to complete the closeout process for 2009-10 grant awards and to ensure compliance with federal guidance.
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.