Kentucky Department of Education

District Financial Reporting

On Behalf Payments

Published: 5/16/2013 3:55 PM

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.

NOTE: Beginning with FY2012-2013 the "Voc Ed On-Behalf Payment" will no longer be included in the on-behalf payment amounts. As explained in a previous communication, districts receiving the vocational education 20% SEEK funding for state run vocational schools do not need to record those amounts as on-behalf payments as has been done in the past. The payments are made directly to school districts, not to a third party on-behalf of the school districts.

The Division of District Support provides the documents entitled “On-Behalf Payment Payroll Related Summary Report” that consists of payroll related on-behalf payments such as health benefits, federal reimbursement and KTRS; and the “On-Behalf Payment Instructions” that lists instructions for properly recording the payroll related, technology, debt service, and that KISTA energy savings capital leases on-behalf payments in MUNIS.

On Behalf Payment Payroll Related Summary Report FY2011-2012 Dated 9-24-12

On Behalf Payment Instructions FY2012-2013 Dated 5-6-13

On Behalf Payment Instructions FY2011-2012 Revised 7-27-12

On Behalf Payments FY2010-2011 Revised 10-17-11
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

Debt Service On Behalf Payments FY2012 Dated 6-7-12

Federal Reimbursement of Health Benefits On Behalf Payments

Federal Reimbursement of Health Benefits On Behalf Payments Contact Information
Federal Reimbursement of Health Benefits On Behalf Payments By Month FY2013 Dated 5-13-13

Federal Reimbursement of Health Benefits On Behalf Payments By Month FY2012 Dated 7-9-12
NOTE: The "Generate and Update Federal Reimbursement Files" document has been moved to the "Federal Reimbursement of Health Benefits" webpage.

Health Benefits On Behalf Payments
Health Benefits On Behalf Payments Contact Information
Health Benefits On Behalf Payments By Month FY2013 Dated 4-24-13
Health Benefits On Behalf Payments By Month FY2012 Revised 7-9-12

Kentucky Teachers’ Retirement System On Behalf Payments