Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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August 05, 2025
The Governmental Accounting Standards Board (GASB) Table 5, the Schedule of Covered-Employee Payroll by Employer, has been posted under Data Tables on the Employer Reporting website. Table 5 contains data needed for completing the Required Supplemental Information schedules. Please be sure to use the correct table for your employer type: Non-university (N5) or university (U5).
All GASB-related materials for this year are now available on the website.
As a reminder, each page of the GASB section has a set of frequently asked questions (FAQ). If you have questions that are not fully answered in one of the FAQ, please contact Employer Reporting at ORS_Web_Reporting@Michigan.gov.