Various state agencies make payments on behalf of school districts for the employer’s portion of Health Benefits, Kentucky Teachers’ Retirement System (KTRS), technology, debt services, and Kentucky Inter-local School Transportation Association (KISTA) energy savings capital leases. Districts issue federal reimbursement payments to the Kentucky Department of Education (KDE) for the employer’s portion of health benefits that were initially paid by the department for federally funded district employees.
The FY2014 and FY2015 documents entitled “On Behalf Payments Summary Report” consist of the districts’ combined on behalf payments paid by the KDE, KTRS, and School Facilities Construction Commission (SFCC). The revised
“On Behalf Payments Summary Report FY2014-2015” document includes the final
FY2015 KTRS On Behalf Payment amounts from the Schedule A section of the GASB Statement No. 68 Report for the KY Teachers Retirement System http://ktrs.ky.gov/05_publications/201508KTRS-GASB-68-ReportFINAL.pdf
. School districts are required to record the FY2015 KTRS On Behalf Payments in MUNIS in accordance with the below "On Behalf Payment Instructions FY2014-2015" document.
The “On Behalf Payment Instructions” document is located below that lists instructions for properly recording the payroll related, technology, debt service, and KISTA energy savings capital leases on behalf payments in MUNIS.