District Financial Reporting

On Behalf Payments

Published: 6/24/2019 11:54 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 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. 
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 FY2018-2019 Dated 6-6-19
On Behalf Payment Instructions FY2017-2018 Dated 8-24-2018

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  - NOTE: The June totals will be posted by mid-July
Health Benefits On Behalf Payments
Health Benefits Contact Information
Health Benefits On Behalf Payments By Month FY2019 Dated 6-20-19 
Health Benefits On Behalf Payments By Month FY2018 Dated 6-19-18

Teachers’ Retirement System On Behalf Payments - NOTE: TRS expects the GASB 68 and 75 Auditor's Reports as of June 30, 2018 to be available on their website by mid-July. If the TRS amounts are delayed and are not available when the unaudited AFR is sumitted, please note that you have the option to estimate or leave that amount blank. If you estimate and it isn't material, your audited AFR will be fine.
Technology On Behalf Payments - NOTE: The 4th Quarter totals are expected to be posted by mid-July.
Technology Contact Information
Technology On Behalf Payments FY2018-2019 Dated 4-22-19
Technology On Behalf Payments FY2017-2018 Dated 7-18-18
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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