Headcount vs FTE: people, positions and working capacity
Headcount and FTE answer different questions. Headcount tells you how many people or positions are counted. FTE tells you how much working capacity those records represent.
A simple example
Two employees each work half of a full-time schedule and share one authorized position. Employee headcount is 2, the position count is 1, and combined employee FTE is 1. The position itself may also be authorized at 1 FTE.
Vacancies belong to the position plan
An unfilled authorized position can carry planned FTE and cost while adding no employee headcount. Combining employee actuals and position plans without identifying vacancies can make a valid planning difference look like a data error.
Reconcile the views
Count occupied positions, additional occupants of shared positions and people without an assigned position separately. Keep records with missing occupancy status visible. Do not infer that a record is an employee merely because it has a position ID.
Compare in the application
HC Controller can retain position FTE and employee FTE separately when both are uploaded. The reconciliation view shows the occupancy bridge and an actual-versus-plan comparison for the selected month.