GASB 68 and 75 data and information now available; GASB report available by late July

Michigan Office of Retirement Services - Message for Public School Employers

ORS has posted GASB 68 (pension) and GASB 75 (Other Postemployment Benefits, or OPEB) data and information on the Employer Information website. This information is needed for complying with GASB standards when preparing financial statements for the fiscal year ending June 30, 2018.

In late July, the GASB 68 and 75 Schedules Report for FYE 2017, with audited data for pension and OPEB and the Auditor General's opinion letter, will be posted on the GASB website under Financial Reports, found in both the GASB 68 and GASB 75 sections.

To access the GASB data from the Employer Information website, click Governmental Accounting Standards Board on the left side of the screen. The data tables, sample note disclosures, and sample schedules for required supplementary information (RSI) are listed separately for GASB 68 (pension) and GASB 75 (OPEB).

ORS will notify you as soon as the audited MPSERS FYE 2017 GASB 68 and 75 Schedules Report is posted.

The website also has updated Frequently Asked Questions for each section and the Glossary of Terms section has been updated for 2018. 

If you have questions that are not fully answered in one of the FAQ sections, contact Employer Reporting at


Office of Retirement Services