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 expects the GASB 68 and 75 Auditor's Reports as of June 30, 2018 to be available on their website by mid-July.
Federal Reimbursement of Health Benefits On Behalf Payments - NOTE: The June totals will be posted by mid-July
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