Audited schedules report and new tables published on the GASB website

Michigan Office of Retirement Services - Message for Public School Employers

Audited schedules report and new tables published on the GASB website

The GASB section of the Employer Information website has been updated with several important documents:

  • The GASB report with data audited by the Office of the Auditor General, found on the Financial Reports page of the website.

  • Tables N5 and U5 (Schedule of Covered Payroll by Employer), found on the Data Tables pages (GASB 68 – Data Tables and GASB 75 – Data Tables). 

  • Tables N10 and U10, found on the GASB 75 – Data Tables page. Table 10 provides data that makes it easier to calculate the percentage increase/decrease of net OPEB liability, as required in Note B.

In addition, we updated the sample RSI schedules to include a footnote defining “covered payroll,” as well as the related FAQs for data tables and RSI. The same schedules are found on the GASB 68 – RSI and GASB 75 – RSI pages. If you are working with an earlier version of the RSI schedules, please revisit that page to get the most current version. No data has changed.

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