The following words and terms, when used in this subchapter, shall have the following meanings:     
       (1) Claims Cost. The net amount of payments made on claims, minus subrogation and restitution costs, as reported by the Office.      
       (2) Covered Agency. A department, board, commission, or institution of this state with workers' compensation coverage under Chapter 501 of the Texas Labor Code (Labor Code).      
       (3) Covered FTE. An FTE covered under workers' compensation coverage under Chapter 501 of the Labor Code.      
       (4) Injury Frequency Rate (IFR). The number of accepted claims, as reported by the State Office of Risk Management (the Office), per 100 covered FTEs. For purposes of this calculation all agencies are deemed to have no less than 100 employees.      
       (5) Payroll. The total dollars paid for gross salary for all covered Full-Time Equivalents (FTEs), as reported by covered agencies.      
       (6) Plan Year. The state fiscal year beginning on September 1 and ending on August 31 the following year.      
       (7) Texas Enterprise Risk Management Guidelines--Risk management guidelines published by the Office for implementation and use by covered state agencies.      
     Source Note:        The provisions of this §251.503 adopted to be effective October 8, 2001, 26 TexReg 7877; amended to be effective November 17, 2002, 27 TexReg 10600; amended to be effective September 4, 2022, 47 TexReg 5137