With the Position and Employee budget detail, compensation is identified and calculated using vacancies, FTE, and employee-position assignments.
With the Position budget detail, FTE is one of several factors used to determine compensation. Other factors such as start dates and salary changes are also used. Vacancies are excluded from calculations.
With the Employee budget detail, vacancy is calculated at the employee level and includes to be hired assignments.
Several incumbents can be assigned to a shared position, up to the value of the FTE defined. With shared positions, Public Sector Planning and Budgeting ensures that the total number of FTEs is the same as the number of assigned employees filling the position, plus the position vacancies. For example, if a position has an FTE of six to which four employees (each with an FTE of one) are assigned, the remaining headcount of two is a vacant expense.
Assume that a Night Security Guard position has an FTE of two, a loaded headcount of four, and to which four part-time employees (each having an FTE of 0.5) will be assigned. If you assign one of the Night Security Guards an FTE of one (full time), three FTE or headcount remain. If a shared position is partially filled, average or default position-level salary, benefit, and allocation information derives the expense estimates of the filled and vacant portions of the position.
Because a potentially changing number of employees can be assigned to a pooled position, pooled positions can have multiple employee assignments. If an FTE value is unspecified for a pooled position, expenses are not calculated. Loaded pooled positions usually do not have FTEs. For these positions, budget expenses are calculated for assigned employees, and vacant expenses do not exist.
FTE is usually not defined for pooled positions. However, to budget for a new pooled position without knowing how many employees will be assigned, assign a position FTE; budget expenses are computed based on this FTE. Typically, pooled positions are not used to calculate vacancy compensation, although you can define FTE without having first specified employee assignments.