GASB Table 5 now available on the Employer Information website

Michigan Office of Retirement Services - Message for Public School Employers

Tables N5 and U5, the schedules of Covered Payroll by Employer, are now published on the Data Tables page, GASB section of the Employer Information website. (All other tables were published in mid-July.)  Tables N5 and U5 are used to prepare both Pension and OPEB Required Supplementary Information (RSI) schedules.

For more help see the Data Tables FAQ and/or the Required Supplemental Information FAQ.

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