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). Currently, the “On Behalf Payments Summary Report FY2014-2015” document does not included the FY2015 KTRS On Behalf Payment amounts. Due to the implementation of GASB 68, the Pathway System is no longer to be used to determine the FY2015 KTRS On Behalf Payments. Please obtain the FY2015 KTRS On Behalf Payments from the KTRS website at http://ktrs.ky.gov/
or by contacting KTRS at 502-848-8500. 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. Once KDE receives the final FY2015 KTRS On Behalf Payment amounts from KTRS, the “On Behalf Payments Summary Report FY2014-2015” will be updated with the KTRS On Behalf Payment amounts.
The FY2012 and FY2013 documents entitled “On Behalf Payment Payroll Related Summary Report” consists of payroll related on behalf payments such as health benefits, federal reimbursement and KTRS.
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.