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 “On Behalf Payments Summary Report FY2014-2015” document now includes 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. The final
FY2015 KTRS On Behalf Payments may also be obtained from the KTRS website at http://ktrs.ky.gov/03_employer/index.htm
under the “GASB 68 Information
” section in the “Report of the Audit of the Schedule of Employer Allocations & Schedule of Pension amounts by Employer for the Kentucky Teachers’ Retirement System
” or by contacting KTRS at 502-848-8500. The report consists of the of final FY2015 KTRS On Behalf Payments listed on the “Schedules of Pension Amounts by Employer
” section (page 18) under the column titled “Total Pension Expense
”. 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.