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Understanding Your Responsibilities

Changes to Reporting Requirements

Since 1976, elected and appointed officials who are Retirement System members and do not maintain records of time actually worked have been required keep a record of their work-related activities (ROA) and submit it to their employers. To help ensure elected and appointed officials receive appropriate service credit, changes and additions were made to the process of determining days worked by these members. The chart below summarizes the differences in recording and reporting requirements.

Comparison of Regulation 315.4 Reporting Requirements

Elected and Appointed Officials
OLD: Prepared one-month ROA of time worked
NOW: Prepare three-month ROA of time worked
OLD: Submitted ROA to legislative body
NOW: Submit ROA to clerk of legislative body
OLD: Not specified
NOW: ROA and resolution must be submitted following new election or appointment
May attest that previous ROA is still valid for up to eight years
May submit new ROA if previous ROA is not representative
Governing Body
OLD: Legislative Body passed standard work day resolution
NOW: Legislative Body passes standard work day and reporting resolution which:
  • Cites the expiration date of each term/appointment
  • Attests that the time record has been received
  • Specifies how many days will be reported for each official (based on ROA)
Clerk or Secretary
OLD: Not specified
NOW: Resolution to be posted on governing body’s public website for at least 30 days
Standard Work Day and Reporting Resolution provided to the State Comptroller
Clerk or secretary retains copy of time ROAs for at least 10 years

(Rev. 4/13)