Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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July 24, 2024
The Michigan Office of Retirement Services (ORS) published most of the data and information related to Governmental Accounting Standards Board (GASB) compliance, on the Employer Information website, in the Governmental Accounting Standards Board section under the Administration and Compliance tab. GASB 68 (pension) tables 1–4 and GASB 75 (Other Post-employment Benefits (OPEB)) tables 6–9, as well as sample required supplementary information (RSI) and sample note disclosures, are posted and ready for use. The data in these tables are needed for complying with GASB requirements when preparing financial statements for the fiscal year ending June 30, 2024.
The data tables, sample note disclosures, and sample schedules for RSI are listed separately for GASB 68 (pension) and GASB 75 (OPEB). In early August, the GASB 68 and 75 Schedules Report for Fiscal Year Ending Sept. 30, 2023, with audited data for pension and OPEB and the Auditor General's opinion letter, will be posted on site under Financial Reports, found in both the GASB 68 and GASB 75 sections of the site.
Table 5, Schedule of Covered Employee Payroll by Employer, will also be published in early August. The data in Table 5 is used in the RSI schedules for both pension and OPEB. ORS will notify you by email when Table 5 and the audited Michigan Public School Employees' Retirement System fiscal year 2023 GASB 68 and 75 Schedules Report are available.
If you have questions that aren't fully answered in one of the frequently asked questions sections, contact Employer Reporting at ORS_Web_Reporting@Michigan.gov.