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Full Time Equivalency: Pupil Count Program

Full Time Equivalency (FTE) for Pupil Count for Membership: School Finance


Pupil Count Pilot Timeline:

  • July 1, 2022 - June 30, 2023: Phase 1 of Pilot
  • July 1, 2023 - June 30, 2024: Phase 2 of Pilot
  • July 1, 2024 - June 30, 2025: DUAL REPORTING between PI-1563 and WiSFiP Pupil Count Module
  • July 1, 2025 - June 30, 2026: PI-1563 Retired; All Collection via WiSFiP Pupil Count Module and Additional WiSFiP Reporting

Wisconsin School Finance Portal (WiSFiP) - Pilot Project for 2022-23 and 2023-24 SY

Full Time Equivalency (FTE) is the full time equivalent ratio for the student's assignment to a school for services or instruction. For example, a 5-year-old attending Kindergarten five days a week is marked with 1.0 FTE. A 5-year-old attending half-day Kindergarten five days a week is marked with 0.5 FTE.


USES: Full Time Equivalency is used to determine accountability reporting for funding.


Submitting FTE for Membership: LEAs will enter a numeric value based on grade level to represent the full time instructional minutes by grade level in the school student record.

Full Time Equivalency
Grade Level FTE
Pre School (Age 3,4,5 in PK with IEP) 0.5
Head Start with IEP 0.5
4 years old and enrolled in K4 program
(Minimum of 437 hrs of instruction)
4 years old and enrolled in K4 program
(Minimum of 437 hrs of instruction + 87.5 additional hours of parent outreach activities (524.5 hours total))
5 yr old KG 5 full days 1.0
5 yr old KG 4 full days 0.8
5 yr old KG 3 full days 0.6
5 yr old KG 1/2 day 0.5
5 yr old KG Blended 'NULL' (blank)
Grade levels 1-12 1.0


FAQs, Details, and Points to Note

1. Student in Preschool Special Education: The student count data includes membership FTE for school finance purposes. Membership for school districts reflects residency, not enrollment. LEAs should submit an FTE status on each enrollment record for all students who aren’t yet of 1st grade age, aren’t in K4 or kindergarten, but are just receiving IEP services in Preschool Special Education.

2. Student in a School Operated Head Start Program: For membership, Head Start students are reported under preschool special education category in the Pupil Count module in WiSFiP. LEAs can count any student enrolled in a Head Start program only if that student also has an IEP and receives special education services. The student would be reported in the preschool special education category, not under Head Start. The attending district does not have to do anything differently, as the district is sending an enrollment record and a sSEPA record with the preschool grade level. Head Start with IEP students in PK are added to preschool resident pupil count / headcount.

3. Coursework (C) Students with FTE = < 1.0: Students who primarily receive home based private education (homeschool) or students who primarily attend private school qualify to take a maximum of two courses a day through public schools, whether that public school is in their resident district or is in a nonresident district. These students would have a Full Time Equivalency of < 1.0, depending on the total number of part time instructional minutes. Refer to the Part Time Instructional Minutes data elements page for more details on those scenarios.

4. Resident Students Needing 1.0 FTE:

a. Youth Apprentice Program = 1.0 FTE

b. MPS students attending a Partnership School = 1.0 FTE

c. Section 118.15 Contract = 1.0 FTE

d. Early College Credit program (ECCP) = 1.0 FTE

5. Resident Students Attending Nonresident District Needing 1.0 FTE:

a. Cooperative 66.0301 Program students = 1.0 FTE

b. CESA Programs (grades 1-12) = 1.0 FTE

c. CCDEB (jointly enrolled with district school) = 1.0 FTE

d. Open Enrollment = 1.0 FTE

e. Tuition through 9-18 weeks special tuition = 1.0 FTE

f. Tuition through a tuition program = 1.0 FTE

g. Tuition through a tuition waiver = 1.0 FTE

h. Tuition paid by parents = 1.0 FTE

If you have WiSFiP Pupil Count questions, contact the DPI School Finance Services (SFS) Team
by email ( or by phone (608) 267-9114.

If you need assistance from the Customer Services Team about WISEdata Portal, please submit a WISE Help Ticket.
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