GASB 68: Data Tables

The tables below present pension data that employers who participate in MPSERS need to comply with GASB 68, along with supporting data. Some of the data is 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. The tables below are for pension. For OPEB data tables see the GASB 75 data tables page.

Universities and non-universities (K12, districts, intermediate school districts, charter schools/PSAs, district libraries and community colleges) have different pension liabilities and pension 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 N1, N2, N3, N4, and N5 (available July 31). University employers will need tables U1, U2, U3, U4, and U5 (available July 31).
  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 1, Column D] you will insert the data found in Table N1 (or U1 for university employers), Column D, in the row for your reporting unit.

Tables 3 and 4 contain detailed information regarding the recognition of inflows and outflows of resources provided in Tables 1 and 2.

Table 5 provides covered-employee 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 N1: Schedule of Pension Amounts by Employer
Table N2: Schedule of Deferred Resources by Year by Employer

Table N3: Schedule of Recognition of Outflow (Inflow) of Resources Due to Differences Between Actual and Expected Employer Contributions

Table N4: Schedule of Recognition of Outflow (Inflow) of Resources Due to Changes in Proportionate Share

Table N5: Schedule of Covered Payroll by Employer

Universities
Table U1: Schedule of Pension Amounts by Employer
Table U2: Schedule of Deferred Resources by Year by Employer 

Table U3: Schedule of Recognition of Outflow (Inflow) of Resources Due to Differences Between Actual and Expected Employer Contributions

Table U4: Schedule of Recognition of Outflow (Inflow) of Resources Due to Changes in Proportionate Share

Table U5: Schedule of Covered Payroll by Employer

 Last updated: 07/30/2020

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