Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Through Public Act 300 of 1980, the Michigan Public School Employees Retirement Act, all K 12 schools, charter schools/public school academies, intermediate school districts, tax-supported community colleges, seven Michigan universities, and district libraries are reporting units of the retirement system.
Employees hired directly by a charter school/public school academy are Michigan Public School Employee Retirement System (MPSERS) members and must be reported to the Office of Retirement Services (ORS).
Personnel hired through a third party company or as an independent contractor are not eligible MPSERS members. However, MPSERS retirees hired through a third party company or as an independent contractor must be reported in certain situations. The online guide, Working After Retirement - Employer Guide is available to assist you in determining whether or not a MPSERS retiree needs to be reported to ORS.
For more information about core services, see Core Services.
For information on new charter schools/public school academies, see New Reporting Units.