Should a full-time teachers total assignment percents equal 100 percent or is 98 percent close enough?
Exactly 100 percent is required. Consistent use of other than 100 percent will cause errors in the full-time equivalent (FTE) staff and pupil-teacher ratio calculations. For example: a district that uses 98 percent for each of 500 teachers would have a total of 490 FTE teachers. The only exception to the “100 percent” rule is for teachers who are paid to teach an extra period or more (in excess of a full-time position). In these cases, report the “Full or Part-Time Position” as full-time and report as “Teach over 100 percent.” Show assignment codes for all classes including the extra period. In this case, the percent of time spent in all assignments should total over 100 percent.
