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 FY2017-2018” includes the FY2018 TRS On Behalf Payments. The final TRS On Behalf Payments for FY17-18 comes from the "Schedule of Employer Allocations" in the "GASB 68 Auditor's Report as of June 30, 2017" and the "GASB 75 Auditor's Report as of June 30, 2017" as found on the Teachers' Retirement System Kentucky
website. NOTE: TRS has posted the GASB 68 and 75 Auditor's Reports to their website.
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 FY2017-2018 Dated 8-24-2018On Behalf Payment Instructions FY2016-2017 Dated 5-26-2017
The following “On Behalf Payment” links consist of the specific on behalf payment and state agency contact information.
Federal Reimbursement of Health Benefits On Behalf Payments
Teachers’ Retirement System On Behalf Payments
For more information contact:
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone: 502-564-3846 x4462