FTE

The student full time equivalency (FTE) calculation is used to determine the deduction a district makes from the total special education spending submitted to the state for reimbursement. It is not the same as the least restrictive environment (LRE) percentages on the bottom of page 6 of the IEP. Nebraska uses an excess cost approach to special education funding, which requires a quantification of how much is expended in excess of what it would cost to educate a student if they weren’t receiving services. Figuring out the number of minutes a student receives specialized instruction divided by the total instructional minutes does this. The resulting FTE is multiplied by the district’s annual adjusted per pupil cost (AAPC). Follow the steps below to complete the spreadsheet provided.

• 1. Each special education teacher should receive a copy of the spreadsheet to fill out information for the students on their caseload.

  2. Enter the number of instructional minutes per week for your building into cell A5. This should typically be a number between 1800 and 2200. You can calculate the minutes per week by adding up all instructional time (not: recess, passing time, lunch, etc.). The official number for your school can be found on your district’s Annual Statistical Report. This number may be different for each building (i.e. high school and elementary).

  3. Enter each student’s name in the first column. Use only those students who were verified, enrolled, and receiving services on Oct 1 of the year for which you are entering information.

  4. Using the IEP in effect at that time, enter the total number of minutes each student received specialized instruction by a certified and endorsed provider during the last full week of September. This means only time with a teacher who is teaching a class or a specialist providing therapy. It does not include:

     1. 1. • Time with a para in the regular classroom

           • Time with an interpreter

           • Time receiving accommodations or modifications in the regular classroom

           • “Special ed study hall” – time the student would otherwise be in a study hall but they go to the resource room because it is a quieter location with the materials they may need to complete the work

  5. If at student is served in a co-teaching setting, determine the amount of instruction the student receives from the certified and endorsed special educator, which should be listed on page 6 of the IEP under services (e.g. a student is in a 50 minute math class co-taught by a regular education teacher and special educator and the student receives half of instruction by the special educator, then that would be considered 25 minutes of special education per week and the IEP should reflect that)

  6. Include only those students who receive more than 3 hours per week.

  7. The spreadsheet will calculate the FTE automatically by dividing the specialized instruction minutes by the total instructional minutes.

  8. Turn a hard copy in to your business manager and keep an electronic copy on your computer for next year.