Part IV - Charge-out rates

Section C: Full-time equivalents

Chapter C.1  What they are

1. Full-time equivalents (FTEs) is a figure that is used for many purposes for TRAC. It can consist of some or all of the following:
   • academic staff FTEs, made up of:
     • time on R
     • time on T
     • time on O
     • time on S
   • research staff FTEs
   • taught student FTEs
   • PGR student FTEs.
2. Within TRAC, FTEs are used for four purposes. The precise component of the FTE figure will differ for each:
   • a cost driver of some central service department costs, whereby Support costs are attributed to academic departments, and to Teaching, Research and Other.

     Student numbers (taught and PGR) are added to staff FTEs for many of these attributions.

   • the denominator (bottom-line) of the estates cost calculations, leading to the estates charges per FTE.

     For the Research estates charges, PGR student numbers are added to the research time (FTE) of academics, and research staff FTEs. For Teaching estates charges the denominator might be taught student FTEs.

   • the denominator of the indirect cost calculation, leading to the indirect cost rate per FTE.

     For the Research indirect cost rate, PGR student numbers are added to the research time (FTE) of academics, and research staff FTEs. For Teaching indirect cost rates the denominator might be taught student FTEs.

   • for planning the staff who are to complete academic time allocation schedules for the annual TRAC time allocation exercise (academic staff FTEs would be used for this); for confirming the robustness of the sampling or response rates; and to help when reconciling costs charged to projects with costs collected under TRAC.