GASB 75: Data Tables

The tables below present OPEB data that employers who participate in MPSERS need to comply with GASB 75, along with supporting data. Some of the data in intended to be included in employers' financial statements, including the Notes to Financial Statements and Required Supplemental Information (RSI). 

Separate tables are provided for pension and OPEB data, except for Table 5 which is the same for both. The tables below are for OPEB. For pension data tables see the GASB 68 data tables page.

Universities and non-universities (K12, districts, intermediate school districts, charter schools/PSAs, district libraries and community colleges) have different OPEB liabilities and OPEB expense, so each employer group has its own data tables. Use the appropriate tables for your employer group. To use these tables to obtain your data:

  1. Download the tables that you need. Non-university employers will need tables N5 (available July 31), N6, N7, N8, and N9. University employers will need tables U5 (available July 31), U6, U7, U8, and U9.
  2. Scroll through each table to locate your ORS Reporting Unit number (not the same as your MDE ORG number).
  3. Read only your row for your data.

The sections in the tables are labeled to correspond to the sections in your Financial Statements, Notes, or RSI where you will insert the data.

As you prepare your Notes to Financial Statement and Required Supplementary Information, our sample language and templates show brackets where data from the table must be inserted. For example, where you see [Table 6, Column D] you will insert the data found in Table 6, Column D, in the row for your reporting unit.

Tables 8 and 9 contain detailed information regarding the recognition of inflows and outflows of resources provided in Tables 6 and 7.

Table 5 provides covered payroll by employer for the measurement date (Sept. 30 of the previous year) and for the end of the school fiscal year (June 30 of the current year). 

 

K12 Districts, ISDs, Charter Schools/PSAs, Libraries, Community Colleges

Table N5: Schedule of Covered Payroll by Employer

Table N6: Schedule of OPEB Amounts by Employer 

Table N7: Schedule of Deferred Resources by Year by Employer – OPEB

Table N8: Schedule of Recognition of Outflow (Inflow) of Resources Due to Differences Between Actual and Expected Employer Contributions – OPEB

Table N9: Schedule of Recognition of Outflow (Inflow) of Resources Due to Changes in Proportionate Share- OPEB

Universities
Table U5: Schedule of Covered Payroll by Employer
Table U6: Schedule of OPEB Amounts by Employer

Table U7: Schedule of Deferred Resources by Year by Employer 

Table U8: Schedule of Recognition of Outflow (Inflow) of Resources Due to Differences Between Actual and Expected Employer Contributions – OPEB 

Table U9: Schedule of Recognition of Outflow (Inflow) of Resources Due to Changes in Proportionate Share- OPEB

 Last updated: 07/30/2020

 

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