Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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PA 328 required Michigan tax-supported community colleges to submit data to ORS related to their employees who were enrolled as students between July 1, 2014 and June 30, 2018. It required that ORS prepare a legislative report summarizing this data by January 31, 2019.
PA 512 determined that all part-time student employees be reported for the period from July 1, 2014 through June 30, 2018 and gives ORS the authority to administer the reporting adjustment process. It also states that current part-time student employees who were reportable at any time between July 1, 2017 and June 30, 2018 shall be offered a one-time election to continue to be reported as a part-time student or to opt out of being reported effective July 1, 2018.
PA 512 also addresses part-time student employees who worked before July 1, 2014 but were not reported. A person in this group can apply to establish membership in the retirement plan and/or claim unreported prior service by paying the member contributions associated with the prior service. The community college that employed the person will verify eligibility and is responsible for paying employer contributions on the wages for any service claimed by a person who pays member contributions in full.
The laws passed in 2018 treat these groups of students differently and require different remedies for part-time students who were not reported (or were reported during FY 2018).