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Elected and Appointed Officials

Calculating Record of Activities Results and Days Worked

To calculate a Record of Activities (ROA) result, you must know the Standard Work Day (SWD) for the position and the total hours recorded on the three-month ROA. Then, follow these steps:

  1. Divide the total hours worked from the ROA by three to get the average hours worked per month.
  2. Next, divide the average hours worked per month by the SWD to get the average days worked per month.
  3. If the member is an elected or appointed official, you must list the ROA result on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) Adobe pdf. If the member is not an elected or appointed official, the RS2417-A form does not need to be completed.

Next, follow these steps to determine the days worked to include on the monthly report:

  1. Multiply the ROA result by 12 to get the total number of days the member works in a year.
  2. Then divide the total number of days worked per year by the number of pay periods in the year to arrive at the days worked per pay period.
  3. Use this number for each pay period on the monthly report you submit to the Retirement System, up to the maximum number of days reportable. Refer to page 5-26 of the Employer’s Guide Adobe pdf for further information.

Example #1

A Mayor recorded 649.75 hours on their ROA. The SWD is eight hours and they are paid bi-weekly.

ROA result to list on the Resolution:

  1. 649.75 ÷ 3 = 216.59, which is the average number of hours per month (round up to 2 places after the decimal)
  2. 216.59 ÷ 8 hour SWD = 27.08 (round up to 2 places after the decimal)
  3. List 27.08 in the ROA Result column of the Resolution

Days to report on the monthly report:

  1. 27.08 days worked per month × 12 months = 324.96 days per year
  2. 324.96 days per year ÷ 26 bi-weekly payrolls per year = 12.50 days
  3. 10 days* should be reported for each pay period on the monthly report

*If the total days to report for the month exceeds the maximum number of days reportable, then report only the maximum number of days. For example, in months with two pays, report a maximum of 20 days. For months with three pays, the maximum is 30.

Example #2

A Board Member recorded 186.25 hours on their ROA. The SWD is six hours and they are paid weekly.

ROA result to list on the Resolution:

  1. 186.25 ÷ 3 = 62.09, which is the average number of hours per month (round up to 2 places after the decimal)
  2. 62.09 ÷ 6 hour SWD = 10.35 (round up to 2 places after the decimal)
  3. List 10.35 in the ROA Result column of the Resolution

Days to be reported on the monthly report:

  1. 10.35 days worked per month × 12 months = 124.20 days per year
  2. 124.20 days per year ÷ 52 weekly payrolls per year = 2.39 days (round up to 2 places after the decimal)
  3. 2.39 days should be reported for each pay period on the monthly report*

*For a four pay month, 9.56 days should be reported. For a month with five pays, 11.95 days should be reported.

Note: Officials should extend their ROAs beyond three months to make up for any time they were absent during the three-month period.

(Rev. 10/14)