On Behalf Payments

Published: 10/28/2016 8:16 AM
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 updated “On Behalf Payments Summary Report FY2015-2016” is posted below and now includes the FY2016 KTRS On Behalf Payments.  Please use this report to record the FY2016 On Behalf Payments in the FY2016 Audited AFR prior to submitting the Audited AFR to KDE. The final KTRS On Behalf Payments for FY15-16 comes from the "Schedule of Employer Allocations" in the "GASB 68 Auditor's Report as of June 30, 2015" as found on the Teachers' Retirement System Kentucky website at https://trs.ky.gov/financial-reports-information/.
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 “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 report provided by KTRS. 
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.

On Behalf Payment Instructions FY2015-2016 Dated 10-27-2016
On Behalf Payment Instructions FY2014-2015 Dated 10-19-2015
On Behalf Payment Instructions FY2013-2014 Dated 4-21-2014
On Behalf Payment Instructions FY2012-2013 Dated 5-6-13
On Behalf Payment Instructions FY2011-2012
 Revised 7-27-12
On Behalf Payment Instructions FY2010-2011
The following “On Behalf Payment” links consist of the specific on behalf payment and state agency contact information.
Debt Service On Behalf Payments
Debt Service Contact Information Dated 4-11-14
Debt Service On Behalf Payments FY2016 Dated 6-15-16
Debt Service On Behalf Payments FY2015 Dated 6-15-15
Debt Service On Behalf Payments FY2014 Dated 6-18-14
Federal Reimbursement of Health Benefits On Behalf Payments 
Kentucky Teachers’ Retirement System On Behalf Payments 
KISTA Energy Savings Capital Leases On Behalf Payment
Technology On Behalf Payments
Technology On Behalf Payments Contact Information Dated 4-10-14.doc
For more information contact:
Gail  Cox
Office of Finance and Operations​
Division of District Support
300 Sower Blvd., 4th Floor
Frankfort, KY 40601
(502) 564-3846
Fax (502) 564-6771