Ignore all my past Comments in this Topic since I never actually sat down, played to 100% while pausing after EVERY SINGLE TASK required for 100% to see what the Offsets were. The good news is, I did this recently and know the Offsets...For PS2. The bad news is, just that, it's PS2 ONLY. Offsets are actually DIFFERENT depending on the Platforms and Versions of SA.
For PS2 V1, however, there is a grand total of 19 Offsets. They are as follows: Chiliad Challenge, Gym Moves in LS, SF, and LV, Driving School, Flying School, 6 Quarry Missions, and 7 Trucking Missions.
Notice, I include the LS, SF, and LV Gym Moves. I also play on Mobile and can assure you that Gym Moves do NOT add anything to Attempts OR Passed, while on PS2, they add +1 to Attempts each and nothing to Passed. See? Platform/Version differences.
When you finish SA on PS2 V1 without failing ANYTHING.....AND AVOIDING CESAR'S PHONE CALLS ABOUT THE YAY, you should have 143 Passed / 162 Attempts. People usually finish to 100% with 144 Passed and this is due to Cesar's Patriot Yay Courier Call but I know how to avoid all Calls possible but it requires speedrunning a bit from King in Exile through Yay Ka Boom Boom and even more importantly, you need to always be in/on a Vehicle and/or have a 1 Star Wanted Level, or any Wanted Level for that matter. Why? Cuz you can't get ANY Calls with a Wanted Level. Cesar's annoying Calls usually happen the moment you step out of the Car or off the Bike and if you have no Wanted Level, you're f*cked and get the Call, however, if you have a Wanted Level and quickly run into the Red Marker for the next Mission, he can't call. Also, he only calls on certain days of the week, so being aware of what day it is also can help to avoid the Calls, too.
About these Calls, though, if you do get them and actually tend to the bullsh*t and pass them, meaning getting the money from the Patriot and Sanchez, they add +1 to Attempts AND Passed. But that's only if you do them. If you get the Call and deny it every time, +1 to Attempts and NOTHING to Passed, which will add up to more than 19 Offsets. The biggest challenge in SA for a Save with Minimum Attempts is avoiding his Calls but speedrunning the San Fierro Mission Strands from beginning to end, having a Wanted Level, being inside a Vehicle or Interior, and being aware of the current day in-game will allow you to avoid them all and once Yay Ka Boom Boom is passed, you can stop worrying about the Calls.
Make note that there is OTHER Offsets, however, some seem to CANCEL OUT. Like, during House Party, you go into a Red Marker at the Burger Shot which will give you +1 to Attempts but nothing to Passed and the Red Marker will say "House Party," but then you must go into a second Red Marker in Grove Street which also will say "House Party." "Jizzy" is another one of these. You go into a Red Marker in Doherty that says "Jizzy" and then later have to go to the Pleasure Domes and into a second Red Marker that says "Jizzy." However, like I said, these cancel out eventually. I've done Missions in the Story where they added +1 to Passed but NOTHING to Attempts, oddly enough. An example is NRG-500 Challenge. This adds +1 to Passed, but nothing to Attempts.
If you do a Starter Save, there is 3 total Chiliad Challenges, while 2 of them give an Offset, but since NRG-500 adds +1 to Passed and nothing to Attempts, one of the Offsets cancel out.
Also beware of some Side Missions and such NOT required for 100%. Things like Burglary and Beefy Baron add +1 to Attempts and NOTHING to Passed. Sure, you can get Infinite Sprint from Burglary, but at the cost of an extra Mission Attempt, which imo, is not worth it, especially if you have max Stamina and just fast-tap the Button that runs, in my case, it's X on a Playstation Controller.
For other Platforms, there should be 159 Attempts by 100%...Possibly even lower, but not by much. I am subtracting 3 from 162 to come up with 159 from the Gym Moves which I know on other Platforms are NOT Offsets. Others on other Platforms and Versions will have to actually do some work to find out the Offsets in those Versions, though. I won't be the one to do that, of course...