Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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1.05 Retirement detail reports and records
Each reporting unit must submit a retirement detail report to ORS each pay period that includes payroll data from your reporting unit. You may use a vender to create your reports that you will upload to ORS, or you may be able to copy forward a new report from the previously posted report or create a blank report in which you will enter data manually. See section 7.01.03: Populating and submitting reports for instructions on these three ways to create and submit your report.
Each report is made up of the following four types of records:
Detail 1 (DTL1) - Member Demographics
ORS depends on your reporting unit for accurate and complete demographic information for your active employees. This includes social security number, name, address, date of birth, and gender.
Detail 2 (DTL2) - Wage and Service
All active employees and retirees who return to work will have one or more DTL2 records for each pay cycle report. It will show all reportable compensation, service (hours worked) and the related member and/or employer contributions due based on the reportable compensation. For those with the Defined Contribution plan and some retirees, employers make contributions on a DTL2 record although no member contributions are due. For reporting procedures for DTL2 records, see also the following sections:
Detail 3 (DTL3) - TDP Deductions
DTL3 records report tax-deferred payment (TDP) deductions for employees who have active or open TDP agreements with your reporting unit. TDP agreements were frequently used for the purchase of service credit. Instructions for managing TDP agreements are found in Chapter 10. For reporting procedures for DTL3 records, see also section 7.02.03 Reporting tax-deferred payment deductions on a Detail 3 (DTL3) record.
Detail 4 (DTL4) - Defined Contribution and Personal Healthcare Fund information
DTL4 records report an employee's gross wages; the DC contributions for all employees including the deferred compensation for Basic/MIP members with Premium Subsidy who elect to participate in the State of Michigan 457 Plan. Gross wages are defined differently than reportable compensation. Since May 2022, DTL4 records are required for all MPSERS employees. This detail record is also used to report a change in employment status such as termination and termination date. When ORS receives the data in these detail records, the system runs it through a batch process of edits and validations to make sure the information is being reported in the correct format, and then posts the valid information to the member accounts. The reporting unit is responsible for working on each report until all records are valid and posted.
Last updated: 07/29/2022