Reporting Instruction Manual
About reporting units

Learn about the reporting unit

A reporting unit, or RU,  is a specific public employer that participates in the Michigan Public School Employees' Retirement System (MPSERS). All schools that get public money are reporting units. A school can be a reporting unit even if it has no employees to report.

Think of a reporting unit as the organization that handles the paperwork and payments for a worker’s retirement. These units are usually:

• K-12 Public School Districts: Your local neighborhood school system.
• Intermediate School Districts (ISD): Regional organizations that help multiple school districts. Also called Regional Education Service Agencies (RESA).
• Public School Academies: Often called charter schools.
• Community Colleges: Two-year colleges across the state supported by taxes.
• Certain Universities: Seven specific state universities in Michigan.
• District Libraries: Public libraries that were originally created by a school district.

The reporting unit number

The Michigan Office of Retirement Services (ORS) gives each new school a five-digit number. This is the reporting unit number or RU number. ORS uses this number to find and track your school. You will see it in ORS letters and on reporting screens online.

Inactive status

A school is inactive if it has no employees to report. The chief administrator must sign an Affidavit of Non-Reporting Status every year. An affidavit is a formal promise in writing. This paper proves that the school doesn't need to report any data.

Active status

A school is active if it hires an employee who must be reported. Active reporting units must send employee data to ORS.

Change your status

Schools may join together, close, or reopen. They must follow the rules from the Michigan Department of Education (MDE). When these things happen, ORS needs:

• A letter from the school about the change.
• A notice from the MDE.
• Minutes from the board meeting that explain the choice.
• A completed Reporting Unit Status Change: Closing, Inactive, or Annexing (R1048C) form.

What a reporting unit does

The reporting unit has two main jobs to make sure employees get their retirement benefits:

1. Sending reports: They send digital files to the state. These files list how much each person worked and how much they were paid.
2. Making payments: They send money to the retirement system. This money comes from both the employer and from the employee’s paycheck.

Report data correctly

Reporting correctly is very important. It helps employees know when they can retire. It also makes sure they get the right retirement payments. ORS uses your information to set pension amounts.

Reporting units must:

• Record the exact pay and hours worked for every member.
• Send money from employees and the reporting unit to ORS on time.
• Make sure reports match the real pay and hours worked.
• Report employees that a charter school or public school academy hires.
• Only report outside workers if they are retirees working as third-party employees or contractors.

Follow the rules

Superintendents, administrators, and website users must send correct data to ORS. Giving false information on purpose is against the law. It can lead to fines or time in jail.