Reporting

• 100 employees or less, you will need to select a minimum of 20 individuals for your review sample (if you have less than 20 employees you will need to review every employee that you report).
• More than 100 employees, you will need to select at least 20 percent of your employees for your review sample (unless otherwise instructed).

For all reporting samples, you should include employees with different retirement plans and circumstances, such as:

• Salaried employee
• Hourly employee receiving overtime
• Employee receiving a cash out of accrued comp time
• Employee receiving additional duty pay
• Employee receiving workers compensation
• Plan 2 or 3 member receiving a vacation cash out
• Employee receiving payment subject to excess compensation

For school districts you should also try to include:

• Administrator (TRS)
• Part-time classified employee
• Certificated employee with extra-curricular contracts