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Chapter
2: Filing Instructions for
Form
G-440, Report Specifications Sheet
G-440 background
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Every report, whether it is made using paper,
magnetic tape, cartridge, or disk media, must
be accompanied by a completed and signed Form
G-440, Report Specifications Sheet. This is
your certification that the data furnished is
correct.
Proper completion of Form G-440
is vital to the correct processing of the report.
The correct entry of assigned employer BA numbers
for all subsidiaries included in the report
will prevent your being considered delinquent
in filing reports for your subsidiaries. Form
G-440 is used to verify receipt of an annual
report. Therefore, it is necessary to list all
BA numbers for all employers included on a tape,
cartridge, or disk report.
Employers using magnetic tape
or cartridge should make sure:
- the reel or cartridge number
is entered in the appropriate item;
- the corresponding reel or
cartridge is labeled;
- the tape or cartridge has
a standard IBM format header label; and
- the report includes a grand
total record.
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| Recapitulation
sheet |
On
the reverse side of Form G-440 is the Recapitulation
Sheet used for entry of report totals. The compensation
totals are used to verify that the report processed
correctly. The report totals must be completed
for paper and diskette reports. If your magnetic
tape or cartridge report includes report totals,
you are not required to also provide that information
on the Recapitulation Sheet. Although not required,
you may wish to complete this section for all
reports as an added check. The Sub-total Record
and Grand Total Record formats
are in the Appendices.
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| Recap
sheet entries |
Be
sure to complete the following entries on the
Recapitulation Sheet.
| 1. |
Check only one box |
Check the box
that corresponds with the form that you
are submitting (BA-3a,
BA-4,
BA-10). |
| 2. |
Page__ of __ |
Enter the page
number of the report you are recapping.
The maximum number of report pages for a
recapitulation sheet is 15. If more than
15 pages are being recapped, use more than
one recap sheet and enter the grand total
in Item 6. |
| 3. |
Record Count |
Enter the total
number of lines used on each page of the
form you are recapping. For example, if
there are 10 employees included on the form
you are submitting, the record count should
correspond. If an employee appears on an
adjustment report for more than one year,
count each line item, not each employee. |
| 4. |
Compensation Totals |
Enter the compensation
totals from the bottom of the report form.
In the 5th and 6th columns, check the box
that corresponds to the type of compensation.
If the type of compensation is sick pay
or miscellaneous compensation, also check
the box to indicate if this is a Tier 1
increase or decrease. |
| 5. |
Record Totals |
Enter the totals
for each column. |
| 6. |
Grand Totals |
In the top
right hand corner of the Recapitulation
Sheet, you will see 'Page __ of __'. If
more than one page is needed to do your
recap, fill in the Grand Totals on the last
page of the report (i.e. Page 5 of 5). |
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Recap sheet entries related to the forms |
Form BA-3a,
Annual Report of Creditable Compensation,
is used to report increases only in the compensation
amounts. Therefore, the recapitulation sheet
is limited to entries in Items 1, 2, 3, and
the three increase columns under Item 4.
Form BA-4,
Report of Creditable Compensation Adjustments,
may be used to report increases or decreases
in the adjustment amounts. The recapitulation
sheet may have entries in all items and columns.
See Example 2 at the end of this chapter.
Form BA-10,
Report of Miscellaneous Compensation and Sick
Pay, may be used to report increases or decreases
in sick pay or miscellaneous compensation amounts.
The recapitulation sheet may have entries in
all items and columns.
The initial Form BA-10 report
submitted when the annual reports are filed
will report only increases. Therefore, the recapitulation
sheet will have entries in items 1, 2, 3, and
column 3 of Item 4.
| the
initial Form BA-10 is reporting sick pay |
check
both the Tier I Increase and the Sick Pay
boxes. |
| the
initial Form BA-10 is submitted to report
miscellaneous compensation |
check
both the Tier I Increase and the Misc. Comp.
boxes and put all entries under the Tier
I Increase column. |
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