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 Division of District Support provided the FY2012 and FY2013 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. In FY2014, the division will be providing a document entitled “On Behalf Payments Summary Report FY2013-2014” that will be a summary of the districts’ combined on behalf payments paid by the KDE, KTRS, and School Facilities Construction Commission (SFCC).
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.