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.
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 InstructionsThe “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 Enterprise ERP (MUNIS).
On Behalf Payment Instructions
The following “On Behalf Payment” links consist of the specific on behalf payment and state agency contact information.
The GASB 68 & combined GASB 75 totals have been included in the summary report. For your convenience KDE has provided the breakdown totals and percentage 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 follows the fiscal year of the financial audits.
For more information contact:
Kelli YoungOffice of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone: 502-564-3846 x4417
Ty Monroe
Office of Finance and Operations
Division of District Support
300 Sower Blvd, 4th Floor
Frankfort, KY 40601
Phone:
502-564-3846 x4363