How to Calculate FTE

 How to Calculate FTE for Special Education

The FTE on placements must reflect an accurate time a pupil is in a Special Education program. 
The total FTE for time in regular education and in special education must total 100%.

How should FTE be computed?

FTE is computed using the following formula:

 FTE =        Amount of contact time with Special Education teacher
                         (total instruction) – (student lunch, recess, travel) 
                  ** Travel is subtracted only if the pupil’s school day is shortened by travel.

An example of this to find Special Education FTE is:

 FTE =                 30 minutes per day 
                 360 min – (20 min – 60 min – 60 min)

 FTE =          30 
                 360 – 140

 FTE =          30 

 FTE =     .136 or 14%

To determine regular education time, subtract from 100%.  Therefore, 100% - 14% = 86%.

When determining a pupil’s FTE, use the amount of time in special education.  If it varies from day to day, use a weekly average.  It is sufficient to report the FTE rounded to the nearest 5%.  Speech/Language pathologists should report the FTE for each of the pupils as 10%, unless the actual is higher.  It is not necessary to calculate out pupils lesser FTE’s.  Early Childhood programs should be 50% for a half-day program, even if that is the total school time for the child.


School District of Altoona
1903 Bartlett Avenue
Altoona, WI 54720
Phone: 715-839-6168
Fax: 715-839-6066