Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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All schools that receive public funding, including public school academies or charter schools, are considered reporting units, even if they have no employees who must be reported. Schools that have no employees who must be reported are considered inactive but could be changed to active status if they hire employees who must be reported.
Once the Michigan Office of Retirement Services (ORS) has received the necessary forms from a newly created institution, we assign it a five-digit employer number also known as a reporting unit number or RU number. We use it for identification and tracking purposes; you will see it or may be asked for it in correspondence and on many online reporting screens. See the New Reporting Units link on the top navigation bar for the required forms.
Employees hired directly by a charter school/public school academy are Michigan Public School Employee Retirement System (MPSERS) members and must be reported to ORS.
Employees working for the charter school/public school academy contracted from an outside company rather than hiring directly are not eligible to participate in this retirement plan and need not be reported to ORS. In addition, MPSERS retirees hired through a third-party company or as an independent contractor must be reported.
Newly opened charter schools/public school academies become reporting units and are assigned a reporting unit number. If the school has no employees who must be reported to ORS, the chief administrator for the school must sign an Affidavit of Non-Reporting Status each fiscal year. If a signed affidavit is on file, the school is considered an inactive reporting unit. If a charter school's status changes so that it must report an employee, ORS changes the reporting unit's status to active.
From time-to-time reporting units may consolidate, annex, close, or reopen under the direction of the Michigan Department of Education (MDE). In these situations, ORS will need written notice from the affected reporting unit(s) along with notification from MDE and a copy of the reporting unit(s) board minutes concerning the action.
To begin the process, complete the Reporting Unit Status Change: Closing, Inactive, or Annexing (R1048C) form (also found under the Reporting Forms section of the Employer Information website).
Last updated: 08/03/2022