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North Carolina Cooperative Extension Service <br /> <br />TO: County Extension i~o~ .rs , . <br />FROM: Joe Zublena ~ <br /> Director of County~Olk~ations <br /> <br />Colleg~ o~ ~gs, kmltm'e ami Lifo klesces <br /> <br />919.515.2811. 2~12, 2813 <br />919.515.3135 {fax} <br /> <br />Memorandum of Agreement for Send-In Counties <br /> <br />Enclo ,s~..~?.~.a revised Memorandum of Agreement (MOA) for trust (Send-In) counties. The <br />MOA ha~ ~n revised to clarify the Workers' Compensation responsibilities and to reduce <br />errors in retirement contributions caused by the way NC 401(k), matching benefits, bonuses, <br />county longevity money was procesSed in the payroll system. <br /> <br />We ate asking all (send-in) trust counties that have matching benefits for the NC 40l(k) or <br />other tax deferred programs, bonuses, county longevity, and/or reimbursement for benefit <br />plans such as dental costs, etc., to work with their County Mar. age~ to sign the new MOA at <br />this time. The effective beginning'date for the revision is July 1, 1998.' Other counties should <br />use the new MOA's as you are either updating or beginning a trust agreement. <br /> <br />The two basic changes are as follows: <br /> <br />Page 2- 5.C Workers' Compensation - The revision details how SB162 defines the categories <br />of Extension employees to be covered by said county and those to be covered by NCSU, to <br />prevent surprises when injuries occur. <br /> <br />Page 2- 5.0 and 5.H - This section deals with Trust (send-in) county benefits such as 401CK) <br />plans, dental pla~, bonuses, longevity, etc. Currently, county money for these benefits ate <br />added in our payroll system to the monthly base salaries. This artificially inflates the base <br />salary. To provide accurate retirement contributions, employer matching benefits, etc., the <br />added county benefits must first be sublracted out. This has led to much confusion and some <br />incorrect remittance of retirement contributions..The revised MOA addresses this issue <br />directly by changing how the county benefit money is processed. It will now be processed as <br />an annual lump sum payment. <br /> <br />This revised MOA policy will soon be added to the Administrative Handbook web site under <br />Procedures: "Establishing a Trust Fund Account at NC State University for Payrolling County <br />Personnel." <br /> <br />Enclosure <br />Cc: District Directors .. <br /> William Fleming <br /> <br />U.S. Oe~ o! A~tkult~e, wd <br /> <br /> <br />