Procedure No. 605.1
Area: Finance Department

Adopted: 04/23/96
Revisions Approved: 4/15/08

Description: Calculation of Full-time Equivalent Enrollments (FTE's)

1. FTE enrollments shall be determined as of the tenth day of the academic session in accordance with Generally Accepted Accounting Principles (GAAP). FTE enrollments shall include only those students who have registered and made payment or a binding arrangement for payment to the college as of the tenth day of the academic session. Annual full-time equivalent student enrollments (FTE's) for all session students shall be calculated by dividing total annual credit-hour and equivalent credit-hour enrollments by 30.

2. FTE enrollments from an academic term (for example, summer session) which is conducted over a fiscal year end, should be reported totally within the fiscal year in which the term is predominantly conducted.

3. Fundable credit hours shall include international student, out of state students, and senior citizens.


Non-Credit Courses No. 605.2
Enrollment Data No. 605.3
Audit Rules No. 605.4

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