District Financial Reporting

On Behalf Payments

Published: 7/22/2024 4:20 PM


Various state agencies make payments on behalf of school districts for the employer’s portion of Health Benefits, Teachers’ Retirement System (TRS),Technology, and Debt Services. 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. NOTE: The Kentucky Inter-local School Transportation Association (KISTA) Engery Savings Capital Leases have been removed because the funds are no longer available.
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 individual totals can be found under the specific titles listed below.

On Behalf Payments Instructions
The “On Behalf Payment Instructions” document located below provides instructions for properly recording the payroll related Health Benefits, Teachers' Retirement System (TRS), Technology, and Debt Service 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 Information & Contacts 
Debt Service On Behalf Payments FY2024 Dated 7-17-24​​
Debt Service On Behalf Payments FY2023 Dated 6-22-23

Federal Reimbursement of Health Benefits On Behalf Payments  - NOTE: Totals posted quarterly. The 4th Quarter totals are expected to be posted by mid-July
Health Benefits On Behalf Payments - NOTE: Totals posted quarterly. The 4th Quarter totals are expected to be posted by the end of June.
Health Benefits OBP Information
Health Benefits On Behalf Payments FY2024 Dated 7-11-24​​​​
Health Benefits On Behalf Payments FY2023 Dated 6-22-23​​​

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.


For more information contact:
Kelli Young
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone: 502-564-3846 x4417

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