OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 1 Full-Time Equivalent (FTE) February 8, 2007

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 2 Full-Time Equivalent (FTE) FTE = Unit of Measure of a workers productivity or effort FTE Count Head

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 3 Units of Measure - 4 Types of Hrs Productive Hours – hours charged to a project Paid Leave Hours: LeaveProject IDAccount Vacation Sick Holiday Other Overtime Hours Leave w/o Pay (LWOP) – not in FTE calc not in FTE calc

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 4 Units of Measure – Work Month Work Month = Productive Hours in Acctg Period / Available Hour in Acctg Period Available hours for monthly (MON) employees are different from bi-weekly (BWK) employees because of their differences in time reporting to LDRS and General Ledger in any given month.

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 5 FTE Calculation FTE = FTE Factor x Work Month of each employee FTE Factor = (Σ Productive Hours + Σ Paid Leave Hours) Σ Productive Hours calculated for each paygoup (MON or BWK) at the Level 1 division – employees home organization

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 6 Paid Leave Factor (PLF) PLF = 1 / FTE Factor PLF = (Σ Productive Hours ) (Σ Productive Hours + Σ Paid Leave Hours) FTE = Employee Work Month / PLF

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 7 Example For each MON employee: Available Hrs = 22 Days x 8 Hrs/Day = 176 Hrs For each BWK employee: Assume Division A has 4 MON and 3 BWK Employees

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 8 Example - Monthly (MON)

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 9 Example - Bi-weekly (BWK)

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 10 Adjustments Adjustments for late time entry or corrections to hours reported in prior reporting periods. If the prior time reporting period occurs in the same accounting period as the current time reporting period, then adjustment hours are included in the FTE calculations. If the adjustment is not for the current reporting period, an Adjusting FTE is calculated and will be included in calculating YTD FTE.

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 11 Key Points Standard calculation for LBNL FTE reports. FTE Calculation based on FTE Factor of whole L1 Division (home organization). FTE of an employee can be > 1.0 or 0. FTE calculation excludes LWOP and overtime. YTD Ave FTE calculation includes FTE adjustments.

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 12 Sample BRS Report-Page1 Current Period

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 13 Sample BRS Report-Page 4 Adjustments

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 14 Sample BRS Report-Page 5 Total

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 15 Sample Effort Analyzer Report 1 FY06 FTE

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 16 Sample Effort Analyzer Report 2 FY06 YTD Ave FTE

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 17 Sample Effort Analyzer Report 3 For Oct, 2006

OFFICE OF THE CHIEF FINANCIAL OFFICER CFO 18 Sample Effort Analyzer Report 3 For Oct, 2006 contd