Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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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. The online guide, Working after retirement - employer guide is available to assist you in reporting retirees who return to work.
For information on new charter schools/public school academies, see New Reporting Units.