At Tallahassee Community College (TCC), a full-time equivalent (FTE) based ratio was used as the basis for comparing the college's staff allocations with those of other community colleges in the state. The development of a statewide personnel database by the Florida State Board of Community Colleges provided the means for investigating this ratio. In 1991, a correlation study was undertaken with the underlying premise that the FTE-based ratio was not the best measure for all categories of employment. The correlation between a college's FTE and the number of individuals in the various staff categories of the personnel database indicated that the use of the FTE/staff ratios did not provide a consistent ranking across all 10 activity codes (i.e, categories of employment). However, the correlations exhibited by FTE did indicate a strong relation to all phases of the college. The use of other indicators produced a new set of correlation values, with the indicator "budget" providing the greatest correlation values, but the new indicators did not yield any significant narrowing of ranks across the 10 employment categories used in the personnel database. These results led to the identification of a new set of colleges to serve as a comparison group for TCC. This new set of peer colleges will be tracked over time in order to determine the stability of the relationships observed. The study concluded that the extra time and effort involved in developing a complex set of ratios to replace the FTE-based ratios did not appear justified. (JMC)