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” is provided by KDE, as a courtesy to the districts, that includes all on behalf payment totals.
On Behalf Payments Instructions
The “On Behalf Payment Instructions” document located below provides instructions for properly recording the payroll related health benefits, technology, debt service, and KISTA energy savings capital leases on behalf payments in MUNIS.On Behalf Payment Instructions
The following “On Behalf Payment” links consist of the specific on behalf payment and state agency contact information.
The GASB 68 & combined GASB 75 totals have been included in the summary report. For your convenience KDE has provided the breakdown totals & percentage's by district for the GASB 68 & GASB 75. This information was derived from the "Actuary's schedules for report as of June 30, 20**" as found on the Teachers' Retirement System Kentucky
The Fiscal Year for these reports follow the Fiscal year of the financial audits.
For more information contact:
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601