1. Faculty Salary Report (CBM008) Uses Average Budgeted Faculty Salaries Salaries reported on fall reports are: doubled, converted to full-time equivalent (FTE) salaries, and averaged by university or college. Results posted on the faculty salaries webpage and the accountability system. How is the data on the faculty salaries report used? 6 SOURCE: Texas Higher Education Coordinating Board

2. Faculty Salary Report (CBM008) Uses General Academic Institutions Expenditure Study Accountability System General Academic Institutions Expenditure Study Accountability System Salaries reported on the fall, spring, and summer reports are summed by course fund code and level and used as an expense allocation driver. Faculty counts, FTE’s, race/ethnicities, ranks, and tenure status reported for fall values are used for a number of measures in all sectors. How is the data on the faculty salaries report used? 6 SOURCE: Texas Higher Education Coordinating Board

3. University Faculty Salaries Report Duplicate Faculty when Aggregated A record is reported for each course a faculty member teaches For all records for a given faculty member, the values items 1 - 23 except 15 - 17 must be identical Otherwise, the faculty member will be duplicated in headcount and FTE summaries Common Issues 6 SOURCE: Texas Higher Education Coordinating Board

4. University Faculty Salaries Report Disproportionate changes in “percent of time” compared to salary FTE Salary is the ratio of “faculty salary” divided by “percent of time” A faculty member’s FTE salary should be comparable to his/her prior year value (at the same rank) And, comparable to other faculty members’ FTE salaries (at the same rank) Common triggers Incorrectly reported salary and/or percent of time Commonly occurs when faculty change from full-time to part-time Common Issues 6 SOURCE: Texas Higher Education Coordinating Board

5. Community College Faculty Salaries Report Duplicate Faculty when Aggregated A record is reported for each course an instructor teaches For all records for a given instructor, the values of items 1 through 23 must be identical Otherwise, the instructor will be duplicated in headcount and FTE summaries Common Issues 6 SOURCE: Texas Higher Education Coordinating Board

6. Community College Faculty Salaries Report Disproportionate changes in contract length compared to salary FTE Salary is the ratio of “faculty salary” times 9 and divided by “contract length” A faculty member’s FTE salary should be comparable to his/her prior year value And, comparable to other faculty members’ FTE salaries Common Issues 6 SOURCE: Texas Higher Education Coordinating Board

7. Community College Faculty Salaries Report Disproportionate changes in contract length compared to salary (continued) Common triggers Incorrectly reported salaries Contract length reported as the number of payments and not the number of months of instruction provided An instructor teaching 9 months being paid over 12 months should be reported with a contract length of 9 months (not 12 months) Contract length not annualized An instructor working a single semester (4.5 months) should be reported with a contract length of 9 months (not 4.5 months) Commonly occurs when faculty change from full-time to part-time Common Issues 6 SOURCE: Texas Higher Education Coordinating Board