District Financial Reporting

On Behalf Payments

Published: 12/11/2019 9:46 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 FY2018-2019”  includes the FY2019 TRS On Behalf Payments. The final TRS On Behalf Payments for FY18-19 comes from the "Schedule of Employer Allocations" in the "GASB 68 Auditor's Report as of June 30, 2018"  and the "GASB 75 Auditor's Report as of June 30, 2018" as found on the Teachers' Retirement System Kentucky website. NOTE: TRS has posted the GASB 68 and 75 Auditor's Reports as of June 30, 2018 on 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 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
 
The GASB 68 & 75 totals have been included in the summary report above. For your convenience KDE has provided the Schedule A totals for the GASB 68 & GASB 75. NOTE: TRS has posted the GASB 68 and 75 Auditor's Reports as of June 30, 2018 on their website.

 
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 7-18-19
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
gail.cox@education.ky.gov

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