FTE from a SW Perspective
Sherry Pickering
Year-End Legal Training
May 2010
What is FTE?
• Full Time Equivalent (FTE)
• Statistic required to be reported with all Salary
FIRMS Object Codes, except for 601301Overtime
• Payroll transactions fed from the Human
Resources module are posted in the Finance
module with FTE
• The payroll expenses for one employee are
posted with an FTE of one each month
Preparation Schedules for the State
• The FTE from FIRMS is used for the annual
reporting of Salaries and Wages to the State
Department of Finance.
• The published CSU Salaries and Wages with
FTE includes detail for past year, current year
and budget year by campus, program code and
FIRMS Salaries and Wages object codes.
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FTE in Finance
• Fed with payroll expenses from Human
Resources into Finance monthly.
• Manual journal entries to Salary Object codes
must be booked with FTE
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Derivation
• Payroll expenses are derived using Rule 3, Rule
3b or Rule 4
• A split Rule 4 allocates both dollar amounts and
FTE amounts to the indicated program codes
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Derivation Rule 4
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Ledger Data with NACUBO Program Code
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FIRMS Reporting and FTE
• Systemwide receives campus data via the
FIRMS submission that is aggregated by unique
combinations of CSU fund, Object Code and
Program Code
• But FTE amount reported to FIRMS is different
than the ledger amount
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FIRMS Reported FTE is Annualized
• Derived campus data is divided by 12
• Rounded to two decimal places
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.01 is Added when FTE is 0.00
• After the ledger FTE is divided by 12 and
rounded, if the calculated amount is 0.00 the
program will insert 0.01.
• The sign of the 0.01 (+/-) will match the dollars.
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FTE *-1 if FTE and Dollar Sign Disagree
• If the calculated FTE and the dollar amount to be
reported disagree, calculated FTE amount is
multiplied by -1.
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FIRMS Business Rules for FTE
• FTE must be reported with Salary Object Codes,
601xxx, except for 601301-Overtime
• If there are positive dollar amounts, the reported
FTE must be positive.
• If there are negative dollar amounts, the reported
FTE must be negative.
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FTE Calculations vs. FIRMS Aggregated
Reporting
• FTE Calculations are performed at the
aggregated PeopleSoft Account, Fund, Dept ID,
& Program Code
• Data aggregated by FIRMS Object Code, CSU
Fund and Program Code
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Scenario 1
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Scenario 1 Outcome
Program Added .01
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Scenario 2
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Scenario 2 Outcome
Program *-1 FTE to flip sign to agree to sign of dollar
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CSU_FIRMS_FILE
• Populated by the extract process, it shows the
FIRMS file line number along with the campus
local Fund, Account and Department that were
summarized to create the line.
• FTE Amount is reported in the Amount2 field.
• FTE Amount is amount reported to FIRMS (i.e.
after calculations).
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19
CSU_FIRMS_FILE Table
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20
FTE Review Query Fields
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FTE Review Query Criteria
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FTE Review Query Results
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FTE and FIRMS Errors
• Use the CSU_FIRMS_FILE table to find the
campus chartfields using the line # from the error
message
• In a second query over the LEDGER table, use
the campus chartfields to determine the
adjustment
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FTE FIRMS Error Query 1 Fields
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FTE FIRMS Error Query 1 Criteria
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FTE FIRMS Error Query 1 Results
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FTE FIRMS Error Query 2 Fields
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FTE FIRMS Error Query 2 Criteria
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Activity Periods vs. Accounting Period
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FTE FIRMS Error Query 2 Results
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FTE FIRMS Error Tips
• Use the LEDGER query results spreadsheet to
determine the amounts to adjust. Don’t forget:
• The program will add +/- .01 if calculated FTE is
0.00.
• The program will flip the sign of the FTE (*-1) if
FTE and dollar direction posted to the ledger do
not agree.
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www.calstate.edu
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