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Employers Manual
Annual Reporting
Recap Sheet
The Recap Sheet, which includes information for comparing your
Annual Report to payroll reports, must be completed regardless
of the method you use to submit your Annual Report.
A personalized Recap Sheet is included in the annual reporting instruction packet for employers who have not registered to submit their Recap Sheet through the STRS Ohio Employer Web Site.
You can submit your Recap Sheet using the STRS Ohio Employer Web Site or mail a completed form to STRS Ohio — do not do both.
If you submit your Annual Report using our Web site, you are automatically registered to use the online Recap Sheet.
If you do not submit your Annual Report using our Web site, you can still complete your Recap Sheet online. Please visit www.strsoh.org/employer or call your employer advisor toll-free at 1-888-535-4050 to register.
Whether you submit your Recap Sheet online or use a paper form, the information reported is the same. Please record the following information in the space provided:
Line 1:
Total number of members reported. Record separate totals for active
members and reemployed retirees.
Line 2:
Total regular, taxed contributions reported. Record separate totals
for active members and reemployed retirees.
Line 3:
Total picked-up, tax-deferred contributions reported. Record separate
totals for active members and reemployed retirees.
Line 4:
Total contributions reported. Record one total for all member contributions.
Line 5:
Total contributions reported via payroll reporting to STRS Ohio during
the current fiscal year.
Line 6:
Amount of prior year accrued contributions reported on the prior year’s
Annual Report. This amount will already appear on the Recap
Sheet.
Line 7:
Amount of current fiscal year accrued contributions reported on the
Annual Report.
Line 8:
Computed Annual Report value (total of lines 5 and 7, less
line 6).
Prior fiscal year adjustments, which are amounts included on current year payroll reports for a prior year’s Annual Report, should be added or subtracted to this total as appropriate.
The computed Annual Report value should agree with the total contributions reported on the Annual Report (line 4). Any difference between these amounts should equal the amount of prior fiscal year adjustments submitted with payroll reports.
Prior fiscal year adjustments received by STRS Ohio through May 31 will be included on the Recap Sheet. A letter of explanation should be attached for any differences not equal to the prior fiscal year adjustments. Differences may indicate that there is a problem with your Annual Report totals, payroll records or accrued contributions are not accurate.
Line 9:
Total prior fiscal year adjustments submitted with current year fiscal
year payroll reports. This amount will already appear on the Recap
Sheet.
The treasurer or fiscal officer must certify the Annual Report on the Recap Sheet. In addition, the name and phone number of the person to contact if discrepancies are found must be provided.
The Recap Sheet must be returned to STRS Ohio with your completed Annual Report by the second Friday in August. Employers who do not submit the Recap Sheet online should send their Recap Sheet directly to STRS Ohio the day they submit their report.
