A Performance Audit
A Summary Report on Full-time Equivalent State Employees for Fiscal Year 2021
March 2022
Summary Analysis
During fiscal year 2021, state agencies and higher education institutions employed an average of 330,909.1 full-time equivalent (FTE) employees. That was a decrease of 2,162.6 FTEs (or 0.6 percent) compared with the average number of FTEs in fiscal year 2020 (333,071.7). Specifically:
- State agencies employed an average of 144,655.4 FTEs in fiscal year 2021. That was a decrease of 1,392.1 FTEs (or 1.0 percent) since fiscal year 2020.
- Higher education institutions employed an average of 186,253.7 FTEs in fiscal year 2021. That was a decrease of 770.5 FTEs (or 0.4 percent) since fiscal year 2020.
It is important to note that state agencies and higher education institutions self-reported the FTE data presented in this report, and the State Auditor’s Office did not independently verify that data. However, the information in this report was subject to certain quality control procedures to ensure accuracy.
Statewide, in fiscal year 2021, 66.0 percent of FTEs were paid from appropriated funds (state and federal appropriations). That figure includes FTEs funded 100.0 percent by federal programs. On average, in fiscal year 2021, 98.3 percent of FTEs at state agencies and 40.9 percent of FTEs at higher education institutions were paid from appropriated funds.
During fiscal year 2021, the State employed an average of 330,909.1 FTEs in state agencies and higher education institutions, which was a decrease of 2,162.6 FTEs (or 0.6 percent) from fiscal year 2020, when the average number of FTEs was 333,071.7. The majority of those FTEs were in higher education institutions, which employed 56.3 percent of the State's workforce.
In the General Appropriations Act, the Legislature establishes state employment level limitations on FTEs (otherwise known as the FTE cap). The total state employment limitation in fiscal year 2021 was 214,497.1 FTEs. That was an increase of 26.5 FTEs (or 0.01 percent) compared with fiscal year 2020.
During fiscal year 2021, no state agency exceeded its legislatively mandated annual limitation on state employment levels; however, six state agencies exceeded their legislatively mandated quarterly limitations on state employment levels by an average of 3.3 percent.
During fiscal year 2021, eight higher education institutions exceeded their legislatively mandated annual limitations on state employment levels by an average of 14.4 percent.
Management-to-staff ratios (ratios) are used to determine an organization's "span of control," or the number of employees who report directly to a single manager or supervisor. Statewide, the average ratio for fiscal year 2021, calculated using FTEs, was 1:10.1. State agencies averaged a ratio of 1:11.0, while higher education institutions averaged a ratio of 1:9.6.
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