On Behalf Payments

Published: 10/6/2015 4:27 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.
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 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 FY2014-2015 Dated 8-5-2015
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 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 Administration and Support
Division of District Support
500 Mero Street, 15th Floor CPT
Frankfort, KY 40601
(502) 564-3846
Fax (502) 564-6771