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

Michigan Office of Retirement Services - Message for Public School Employers

ORS has posted GASB 68 (pension) data tables 1-4 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, 2019.

In late July, the GASB 75 (Other Postemployment Benefits, or OPEB) data and information will be posted on the website. Also in late July, the GASB 68 and 75 Schedules Report for fiscal year ending September 30, 2018, 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. Table 5, Covered-Employee Payroll by Employer, will also be published no later than the first week of August. The data in Table 5 is used in the Required Supplementary Information schedules for both pension and OPEB. 

To access the GASB data from the Employer Information website, click Governmental Accounting Standards Board on the left side of the screen. 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 GASB 75 (OPEB) data and the audited MPSERS FYE 2018 GASB 68 and 75 Schedules Report is posted.

The website's Frequently Asked Questions for each GASB section have also been updated for 2019

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


Office of Retirement Services