Careful thought is needed for this one.  The instructions say to count the number of fte as of June 30.  Having a set time to take a snapshot of staffing helps control for most variance, such as having a new position created, or having a position deleted.

Let's say, however, that as a normal part of the operating budget, the library hires a summer reading coordinator to work half-time (20 hrs/wk) from May 1 to Aug. 30 each year.  According to the instructions, this person would show as .5 FTE in the staffing section, which makes this author squirm a bit.  I would annualize the hours of this person to better reflect that the library doesn't have 20 hours from Sept. to April.  (This author may also be running from her national colleagues bearing tar on this one.) This would assume all the other FTE are accurate annually.

So - 20 hrs/wk  x 17 weeks = 340 hours worked in a season

340/2080 (a FTE)=.16 of a FTE (annualized.)