Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
When reporting faculty in community colleges and universities, you should spread the hours over the entire period they work. These employees don't ordinarily have contracts that specify a given number of days and hours that must be worked each year. For this reason, if your reporting unit is a community college or university, you should report full-time faculty with sufficient hours per pay period to receive full-time credit over the period worked.
| Category | Full time | Part time |
| Faculty at University or Community College |
(Full time hrs per year ÷ pays per year) where pays per year = 19 or 20, and hours are spread over all pays worked. | Ratio to full time X (full time-equivalent hours per year ÷ pays per year) where pays per year = 19 or 20 and hours are spread over all pays worked. |
When a faculty member is employed to teach on a less than full-time basis, your reporting unit should prorate the hours. This applies when the instructor is paid based on credit or semester hours taught or on a per-class basis.
You can figure the part-time to full-time ratio by first determining what your reporting unit considers full-time hours.
For example: Your board has decided that full-time faculty must teach 12 academic hours per semester for two semesters, fall and winter. For the faculty to receive full service credit for retirement, you will have to report 53.7 hours per biweekly pay period for at least 19 pays in the same school year. Using the same example for a part-time instructor teaching six academic hours for one semester, that part-time instructor would earn half of the service hours of a full-time instructor. Thus, you should report 26.85 hours (half of 53.7 hours) in a biweekly pay period for at least 19 pays in the same school year.
Last updated: 04/13/2012