Audited schedules report and tables published on the GASB website

Michigan Office of Retirement Services - Message for Public School Employers

Audited schedules report and tables published on the GASB website

The GASB section of the Employer Information website has been updated. All GASB-related materials are now available on the website. New materials include:

  • The FYE 2018 GASB 68 and 75 report with data audited by the Office of the Auditor General, found on the Financial Reports page of the website.

  • Tables N5 and U5-9, found on the GASB 75 – Data Tables page. (Tables 1-4 were published in mid-July.) GASB 75 addresses Other Postemployment Benefits or OPEB – for MPSERS that refers to retiree healthcare benefits. Tables N5 and U5 are used to prepare both Pension and OPEB Required Supplementary Information (RSI) schedules.

  • Updated sample Required Supplementary Information (RSI) schedules for GASB 75, found on the GASB 75 - RSI page.

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