Various state agencies make payments on behalf of school districts for the employer’s portion of Health Benefits, Teachers’ Retirement System (TRS), 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.
On Behalf Payments Summary Reports
The “On Behalf Payments Summary Report FY2018-2019” includes the FY2019 TRS On Behalf Payments. The final TRS On Behalf Payments for FY18-19 comes from the "Schedule of Employer Allocations" in the "GASB 68 Auditor's Report as of June 30, 2018" and the "GASB 75 Auditor's Report as of June 30, 2018" as found on the
Teachers' Retirement System Kentucky
NOTE: TRS has posted the GASB 68 and 75 Auditor's Reports as of June 30, 2018 on their website.
Federal Reimbursement of Health Benefits On Behalf Payments -
NOTE: The June totals will be posted by mid-July
The GASB 68 & 75 totals have been included in the summary report above. For your convenience below KDE has provided a breakdown of the GASB 75 Medical Insurance Fund (MIF) & the Life Insurance Fund (LIF) Appendix A totals. NOTE: TRS has posted the GASB 68 and 75 Auditor's Reports as of June 30, 2018 on their website.
For more information contact:
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601