AG 2000 04 17 - Laserfiche WebLink

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DRAFT Name of Account - the account shall be known as the Cabarrus County Payroll Trust Account. Purpose of Account - The purpose of the account is to provide a mechanism whereby funds can be transferred from said county to NCSU for use in paying a proportional share of salary and benefits of Cooperative Extension employees of said county and NCSU in a single monthly paycheck. The said county's proportional share of salary and benefits will be 50 percent. NCSU's proportional share of salary and benefits will be 50 percent. Procedure for Providinu Funds to the Account - A State Treasurer's Electronic Payment System (STEPS) form will be completed and original returned with the Memorandum of Agreement. A designated representative of said county, as defined on the STEPS form, will receive notification from the Extension Personnel Office approximately one week before payday advising of the amount due. The day before payday, generally the last working day of the month, the State Treasurer's Office will initiate a draft against said county's account listed on the STEPS form. The trust account maintained for county salaries will be audited and reconciled by the Extension Accounting Office ~o assure the month end account balance remains zero. Administration of th~ ACGQu~t - The trust account will be maintained in accordance with NCSU accounting policies and procedures. Receipts and expenditures, including salaries and fringe benefits for affected individuals, will be handled through the trust account. A report, generated by the NCSU accounting system, including receipt, expenditure, and the current status of the account, will be provided quarterly to said county by NCSU. Employee Benefits - Affected employees will participate solely in the North Carolina State Retirement System and accompanying North Carolina Disability Income Plan. They also will be eligible for NCSU employee benefits for which they qualify. The Extension Personnel Office will facilitate the transfer of employees from joint state/local retirement to the State Retirement System. Affected employees will follow state vacation and sick leave policies. Leave maintenance will be administered entirely by the Extension Personnel Office. Said county will be responsible for providing their proportional share of fringe benefits, including but not limited to the following. A. Said county will pay their proportional share of the employer contribution to the State Retirement System per G.S. 135. B. Said county will pay their proportional share of state health insurance matchin~ char~es per G.S. 135. C. Workers' Compensation will be administered per G.S. 97-2 (2). 1) All county extension employees with professional rank as designated in the Memorandum of Understandin~ between the NC Cooperative Extension Service, NC State University, and the Boards of County Commissioners shall be deemed, for workers' compensation, to be employees of the State of NC (county directors, extension agents, and Expanded Food and Nutrition Pro~ram (EFNEP) program assistants). 2) All other county extension employees paid from state or county funds shall be deemed for workers' compensation, to be employees of the county Board of Commissioners of said county (4-H program assistants, Out For Lunch (OFL) family nutrition program assistants, secretaries, technicians and any other program support positions). D. Severance pay for County Extension Secretaries and Unemployment Compensation will be handled by the University. E. Said county will pay their portion for accrued vacation leave up to a maximum of 240 hours upon an employee's separation. Yes ~ No__ F. Said county will pay their portion of state longevity for County Extension Secretaries. Yes ~ No G. Said county will provide monies to extension employees for payment of an employer matching benefit for the NC 401(k) or other tax deferred programs. These monies will be paid in a lump sum on an annual basis and will not be included in the monthly base salary. Official notification in writing from said county of the lump sum dollar amount to be paid to each employee will be processed for payment and billed to the county for reimbursement to NCSU in the monthly payroll the month after notification is received in the Extension Personnel Office. Yes NO K H. Said County will provide monies to extension employees as bonuses, county longevity, and/or reimbursement for benefit plans, such as dental costs, in whole or in part. These monies will be paid in a lump sum on an annual basis and will not be