Data Tables FAQs

How are the data tables presented?

There are separate sets of data tables for pension and OPEB. Pension data tables are labeled 1-5 and OPEB tables are labeled 6-10. The tables related to pension are found on the GASB 68 section of the website and the tables for OPEB are found on the GASB 75 section. 

All data tables have rows for each employer, with the information grouped under headings according to various required types of data.

What do the letters N and U indicate in data table names?

N stands for non-university employers. K12 Districts, ISDs, Charter Schools/PSAs, Libraries, and Community Colleges should use tables N1 through N10.

U stands for university employers. University employers should use tables U1 through U10.

What information is found in Tables 1 and 6?

Table 1 is a schedule of pension amounts by employer. It shows pension contributions, proportionate share percent, net liability, and expense. The information is grouped under headings according to various required types of data.

Table 6 is the same schedule for the OPEB plan.

Tables N1 and U1 are found on the GASB 68 (pension) section of the website and Tables N6 and U6 are found on the GASB 75 (OPEB) section. 

Use the appropriate tables for your employer type (N for non-university employers and U for university employers).

What information is found in Tables 2 and 7?

Table 2 is a schedule of deferred resources by year by employer for the pension plan. It provides the amounts of deferred resources that will be applied to the pension expense in future years. This information is required in your Notes to the Financial Statement.

Table 7 is the same schedule for the OPEB plan.

Tables N2  and U2 are found on the GASB 68 (pension) section of the website and Tables N7 and U7 are found on the GASB 75 (OPEB) section. 

Use the appropriate tables for your employer type (N for non-university employers and U for university employers).

What information is found in Tables 3 and 8?

Tables 3 and 8 contain detailed information regarding the recognition of inflows and outflows of resources provided in Tables 1 and 2 and Tables 6 and 7.

What information is found in Tables 4 and 9?

Tables 4 and 9 contain detailed information regarding the recognition of deferred inflows and outflows of resources data provided in Tables 1 and 2.

What information is found in Table 5?

Table 5 provides covered payroll as of Sept. 30, 2019 (the measurement date) and as of  June 30, 2020 (the end of the employers’ fiscal year). This information is needed to complete the Required Supplementary Information (RSI) schedules. Because this amount is the same for both pension and OPEB, Tables N5 and U5 should be used for both GASB 68 RSI schedules and GASB 75 RSI schedules.

Note: The employers’ covered payroll is defined by GASB Statement No. 82 as payroll on which contributions to a pension plan are based; and by GASB Statement No. 85 as payroll on which contributions to the OPEB plan are based. For university employers, covered payroll for both pension and OPEB is the greater of 1) university payroll on which contributions to the plan are based (member and non-member payroll on which UAAL was required) or 2) the required minimum payroll amount required by PA 136 of 2016 (payroll floor). For non-university employers, covered payroll represents payroll on which contributions to both plans are based. 

How do I use the data tables?

Specific guidance on using the data tables can be found on the Pension Data Tables (GASB 68) and OPEB Data Tables (GASB 75) pages.

How do I find my reporting unit in the data tables?

Employers are listed by their ORS Employer number (Reporting Unit number), not by their Michigan Department of Education (MDE) Org number. Data is separated by employer type, with all universities in one set of tables and all non-universities (K12 districts, charter schools/PSAs, libraries and community colleges) in another, so it is important to use the correct table for your employer type.

Will there be new data tables each year?

Yes. The tables will be published on this website each year, in time for you to use them to prepare your financial statement. ORS will notify you when all the GASB 68 and 75 materials are ready for use each year.

(Last updated: July 7, 2020)