| Department of Education Learning and Results Services Local District Health and Life Insurance | |||||
| Actual FY 2024 | Actual FY 2025 | Revised FY 2026 | Recommended FY 2027 | Recommended FY 2028 | |
| SOURCE OF FUNDS | |||||
| General Fund | |||||
| Regular Appropriation | 850,614,600 | 944,316,300 | 1,078,212,500 | 1,025,712,500 | 1,246,943,800 |
| Continuing Approp-General Fund | (36,715,000) | 98,310,700 | |||
| Other | |||||
| Total General Fund | 850,614,600 | 944,316,300 | 1,041,497,500 | 1,124,023,200 | 1,246,943,800 |
| Restricted Funds | |||||
| Non-Revenue Receipts | 52,500,000 | 32,271,000 | |||
| Total Restricted Funds | 52,500,000 | 32,271,000 | |||
| TOTAL SOURCE OF FUNDS | 850,614,600 | 944,316,300 | 1,041,497,500 | 1,176,523,200 | 1,279,214,800 |
| EXPENDITURES BY CLASS | |||||
| Grants Loans Benefits | 850,397,267 | 944,108,605 | 943,186,800 | 1,176,523,200 | 1,279,214,800 |
| TOTAL EXPENDITURES | 850,397,267 | 944,108,605 | 943,186,800 | 1,176,523,200 | 1,279,214,800 |
| EXPENDITURES BY FUND SOURCE | |||||
| General Fund | 850,397,267 | 944,108,605 | 943,186,800 | 1,124,023,200 | 1,246,943,800 |
| Restricted Fund | 52,500,000 | 32,271,000 | |||
| TOTAL EXPENDITURES | 850,397,267 | 944,108,605 | 943,186,800 | 1,176,523,200 | 1,279,214,800 |
| EXPENDITURES BY UNIT | |||||
| Local District Life Insurance | 1,173,667 | 1,183,305 | 1,391,000 | 1,391,000 | 1,391,000 |
| Local District Health Insurance | 849,223,600 | 942,925,300 | 941,795,800 | 1,175,132,200 | 1,277,823,800 |
| TOTAL EXPENDITURES | 850,397,267 | 944,108,605 | 943,186,800 | 1,176,523,200 | 1,279,214,800 |
Employees of local school districts have the option of participating in the Kentucky Employees' Health Plan (KEHP). KEHP is a self-insured program providing health insurance benefits to the employees and retirees of the Commonwealth of Kentucky, as well as local school boards, local health departments, and other quasi governmental agencies. School district employees make up the largest portion of public employees covered by the KEHP.
Funds in this program are used to pay, on behalf of school districts, the employer's portion of life insurance premiums to the Personnel Cabinet for full-time, qualified school district employees.
The health insurance budget for fiscal year 2027 includes $98,310,700 in unexpended funds carried over from fiscal year 2026. In fiscal years 2027 and 2028, the health insurance budget is supplemented with a portion of the prior year collections from sports wagering revenue, in the amount of $52,500,000 in fiscal year 2027 and $32,271,000 in fiscal year 2028.
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