1. Presented by Matt Boucher, ADE Audit Manager Brian Lockery, ADE Audit Manager

2.  To report a 1.0 FTE, ALL three specific requirements must be met pursuant to A.R.S. § 15-901: 1.AT LEAST 4 courses; 2.EACH of which must meet for AT LEAST 123 hours; AND 3.AT LEAST 720 total instructional hours. If ALL three requirements are not met, the student may not be reported as a 1.0 FTE.

3. FTETotal HoursCoursesRequirement.00<180 instructional hours1 course≥123 instructional hours per course.25≥180 instructional hours≥1 course≥123 instructional hours per course.50≥360 instructional hours≥2 courses≥123 instructional hours per course.75≥540 instructional hours≥3 courses≥123 instructional hours per course 1.00≥720 instructional hours≥4 courses≥123 instructional hours per course

4. Step 1: BELL SCHEDULES Includes regular, early release, parent/teacher conference, half-days, late start/snow days, snow replacement days if not regular schedule, etc.

5. CALENDAR— Must be an original, do not provide the common logon version—Must provide what actually occurred, not what was adopted

6.  Step 2: Data input into Excel spreadsheet Class Schedule—9 th Grade Mon, Wed, Thurs & FriTuesday Start TimeEnd TimeMinClass NameStart TimeEnd TimeMinClass Name 7:45 AM8:45 AM60Period 17:45 AM8:18 AM33Period 1 8:45 AM9:45 AM60Period 28:18 AM8:51 AM33Period 2 9:45 AM10:45 AM60Period 38:51 AM9:26 AM35Period 3 10:45 AM11:20 AM35Lunch9:26 AM9:59 AM33Period 4/5 11:20 AM12:20 PM60Period 59:59 AM10:32 AM33Period 6 12:20 PM1:20 PM60Period 610:32 AM11:00 AM28Period 7 1:20 PM2:15 PM55Period 7

7.  Step 3: Calculate total actual instructional hours to ensure at least 720 provided GradeRegular DaysEarly ReleaseTotal MinutesTotal HoursMinimum HoursMet 9578653315611801,019.667720YES 10578653315611801,019.667720YES 11578653315611801,019.667720YES 12578653315611801,019.667720YES

8.  Step 4: Calculate actual instructional hours per qualifying course (123 instructional hours or more per GE-18) PeriodAnnual Hours 1172.35 2 3172.92 4172.35 5 6157.35 AVG169.94

9.  Step 5: Calculate number of courses required to meet 720 instructional hours CoursesAnnual HoursActual FTE 1169.94- 2339.890.25 3509.830.50 4679.780.75 5849.721.00 61019.671.00

10. District A—School 1 Only 4 courses offered, each course meets at least 123 hours ALL 4 courses required to achieve 720 total instructional hours for a 1.0 FTE 1.0.75.50.25 Course/Hours/Total ≥4/≥123 each/≥720 Course/Hours/Total ≥3/≥123 each/≥540 Course/Hours/Total ≥2/≥123 each/≥360 Course/Hours/Total ≥1/≥123 each/≥180 CoursesAnnual HoursActual FTE 1268.630.25 2537.250.50 3805.880.75 41074.501.00 PeriodAnnual Hours 1283.50 2253.75 3268.75 4268.50 AVG268.63

11. District A—School 2 Each course meets for at least 123 hours 5 courses required to achieve 720 total instructional hours for a 1.0 FTE CoursesTotal HoursActual FTE 1155.75- 2311.500.25 3467.250.50 4623.000.75 5778.751.00 6934.501.00 71090.251.00 PeriodAnnual Hours 1167.50 2149.50 3161.33 4145.92 5154.42 6155.83 7186.00 AVG 155.75 1.0.75.50.25 Course/Hours/Total ≥4/≥123 each/≥720 Course/Hours/Total ≥3/≥123 each/≥540 Course/Hours/Total ≥2/≥123 each/≥360 Course/Hours/Total ≥1/≥123 each/≥180

12. Each course meets at least 123 hours 6 courses required to achieve 720 total instructional hours for a 1.0 FTE 1.0.75.50.25 Course/Hours/Total ≥4/≥123 each/≥720 Course/Hours/Total ≥3/≥123 each/≥540 Course/Hours/Total ≥2/≥123 each/≥360 Course/Hours/Total ≥1/≥123 each/≥180 PeriodAnnual Hours 1141.42 2137.00 3135.50 4134.50 5141.75 6140.58 AVG138.46 CoursesAnnual HoursActual FTE 1138.46- 2276.920.25 3415.380.50 4553.830.75 5692.290.75 6830.751.00

13. Only 2 courses met for at least 123 instructional hours— Average only two eligible courses 5 courses required to achieve 720 instructional hours for a 1.0 FTE CoursesTotal HoursActual FTE 1147.22- 2294.430.25 3441.650.50 4588.870.75 5736.081.00 6883.301.00 PeriodAnnual Hours 1150.87 2114.37 3116.80 4109.50 5114.37 6143.57 AVG147.22 1.0.75.50.25 Course/Hours/Total ≥4/≥123 each/≥720 Course/Hours/Total ≥3/≥123 each/≥540 Course/Hours/Total ≥2/≥123 each/≥360 Course/Hours/Total ≥1/≥123 each/≥180

14. Please contact your School Finance Unit Account Analyst with any questions www.azed.gov/finance