Pursuant to Senate Bill 1, 2021 Extraordinary Session, districts are required to submit their current COVID-19 School Operations Plan and any subsequent drafts to KDE for informational purposes.
Districts may submit their plans to KDE using this form.

District Financial Reporting

On Behalf Payments

Published: 8/16/2022 10:44 AM


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.  NOTE: The FY2021-2022 Summary Report is expected to be posted by mid-July. The individual totals that are available can be found under the specific titles listed below. Federal Reimbursement, Technology and TRS totals are expected to be available by mid-July.
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.
Debt Service & KISTA Energy Savings Capital Leases On Behalf Payments - NOTE: There are no KISTA Energy Savings Capita​l Leases to report
Debt Service & KISTA Contact Information 
Debt Service On Behalf Payments FY2022 Dated 7-11-22​​
Debt Service On Behalf Payments FY2021 Dated 6-30-21

Federal Reimbursement of Health Benefits On Behalf Payments  - NOTE: The June totals will be posted by mid-July
Health Benefits On Behalf Payments
Health Benefits Contact Information
Health Benefits On Behalf Payments FY2023 Dated 8-10-22
Health Benefits On Behalf Payments FY2022 Dated 7-12​​-22​​​​​​​​​

Teachers’ Retirement System On Behalf Payments - NOTE: TRS GASB 68 & GASB 75 totals are expected to be posted by mid-July. 
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 website. NOTE: The Fiscal Year for these reports follow the Fiscal year of the financial audits.

Technology On Behalf Payments - NOTE: The 4th Quarter totals are expected to be posted by mid-July.
Technology Contact Information
Technology On Behalf Payments FY2021-2022 Dated 7-12-22​​
Technology On Behalf Payments FY2020-2021 Dated 7-14-21

For more information contact:
Gail Cox
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone: 502-564-3846 x4462

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