Instructions for calculating Expenditures for Category F - Wages & Salary
Job duties of all staff involved in risk management activities should be reviewed to determine the percentage of time spent only on risk management activities. If the amount of time spent is less than 100%, calculate the prorated amount by dividing the number of hours worked by the total number of hours per year (2000 hours).
Calculate the % of time spent on risk management activities by dividing the number of hours spent per year by total number of working hours per year:
2000 hours = total # of hours worked per year
Example: Agency XY has four staff members involved in risk management activities. Each staff member is determined to work a number of hours per year in those activities as shown below.
| Staff | # of Hours spent in RM Activities/year | Calculation | % of Time Spent |
| Risk Manager | 1000 hours | 1000/2000 | 50% |
| Safety Officer | 300 hours | 300/2000 | 15% |
| Tech Writer | 20 hours | 20/2000 | 1% |
| Additional Safety Officer (ADSO) | 200 hours | 200/2000 | 10% |
Calculate the total amount of expenditures for Category F by multiplying the annual salary by the % of time spent for each staff member.
| Staff | Annual Salary | % of Time | Expenditure |
| Risk Manager | $43,560 | 50% | $21,780.00 |
| Safety Officer | $37,728 | 15% | $5,659.20 |
| Tech Writer | $32,664 | 1% | $326.64 |
| Additional Safety Officer (ADSO) | $35,304 | 10% | $3,530.40 |
| Total Expenditures: | | 76% | $31,296.24 |
Total Category F Expenditure: $31,296.24
Calculate the total number of FTE's involved in risk management activities by adding the total % of time spent and converting the % to a decimal value and rounding up to whole number. Less than one full FTE is acceptable.
Total FTEs .76 = .8 FTEs
Instructions for calculating expenditures for Category G - Benefits (self-populated by the RMIS System)
Using the same annual salaries shown above, the RMIS System will populate the benefits associated with risk management for you. The System will multiply the annual salary by 1.32 and subtract the annual salary to obtain the additional 32% for employee's benefits. The RMIS System will multiply the state paid annual benefit figure by the percentage of time each employee spends on risk management activities and add these figures to give the total benefits received for risk management activities by all risk management employees at your agency.
| Risk Management Employees | Salary | State Paid Annual Benefits (Annual Salary X 1.32 - Annual Salary) | % of time spent in Risk Management as a Decimal | State Paid Annual Benefits X % of time spent in RM |
| Risk Manager | $43,560 | $13,939.20 | 0.5 | $6,969.60 |
| Safety Officer | $37,728 | $12,072.96 | 0.15 | $1,810.94 |
| Tech Writer | $32,664 | $10,452.48 | 0.01 | $104.52 |
| Additional Safety Officer (ADSO) | $35,304 | $11,297.28 | 0.10 | $1,129.73 |
| Total Expenditures: | | | | $10,014.79 |
Total Category G Expenditure: $10,014.79
Instructions for calculating Expenditures for Category J - Office Supplies & Consumables. Determine the prorated expenditure for risk management activities.
Calculate total expenditures by determining the average total consumption per FTE. Divide the expenditure total by the total agency total FTE count. Then multiply the expenditure amount by FTE for risk management.
Example: Agency purchased consumables in the amount of $153,397.00. Total agency FTE count is 125.
$153,397/125 = $1,227.17 expenditure per FTE
$ 1,227.17 X .8 = $981.74
Total Category J Expenditure: $981.74
Instructions for calculating expenditures for Category M - Telephone & Utilities. Determine the prorated expenditure for risk management activities.
Calculate total expenditures by determining the average total consumption per FTE by dividing the expenditure by the total agency total FTE count. Then multiply the expenditure amount by FTE for risk management.
Example: Agency spent $66,397.00 in utilities. The total agency FTE count is 125.
$66,397/125 = $531.18 expenditure per FTE
$531.18 X .8 = $424.94
Total Category M Expenditure: $424.94
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Instructions for calculating expenditures for Category K - Capital Outlay.
These are items that exceed the $5000 capitalization threshold. Examples are purchases for vehicles, sprinkler systems, fire equipment, storage buildings. Enter the total expenditure amount for Category K.
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For remaining Categories H, I, L, N, O, P, Q, and R enter the annual expenditures used for risk management activities.
Example: Agency XY purchased the following safety supplies and equipment for risk management activities.
Computer related purchases as result of ergo assessments: $2,348.00
First aid kits: $150.00
Safety Awards for accident prevention program: $250.00
Total Annual Expenditure: $2,748.00
Total Category O – Safety Supplies & Equipment Expenditure: $2,748.00
