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2015 NCASBO CONFERENCE DPI SALARY SYSTEM ISSUES &

LEA SALARY ISSUES

Tiandra Alli & Susan Holly Salary Analysts

School Business Division Department of Public Instruction

◊ Pam York, Kim Cramsey & Davina Swink

Rowan-Salisbury County (Sunpac) ◊

Angie Guffey Cleveland County (ISIS)

New Legislation: Fiscal Year 2014-15 Graduate Pay Qualifications End of Held Harmless as WE knew it Assistant Principles Salaries Obj. 129 Payments Bonuses Teachers, Instructional Support Personnel & School

Based Admin. Brass to Class (Retired Personnel Only) Using FY2014 salary + Longevity vs. FY2015 salary Driver’s Education Pay Grades

Installment Pay

AGENDA

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BUD Reminders IPC batches Negative net gross batches Splitting batches Copying & editing denied batches

ROTC Principals

Teacher Count 1 for 3

Audit Exceptions & Prevention Episode of Violence (EOV)

AGENDA

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Position Allotment Overdrafts Keep in Mind

Salary Manual, Salary Schedules & Attach A Correct & Incorrect SSNs Master Teachers Salary Calculator Annual Leave Payout

AGENDA

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NEW LEGISLATION: FY 2014 – 15

Graduate Pay Qualifications • Completed a course towards degree by August 1, 2013 • Course dates will be verified by DPI Licensure • Masters/Advance/Doctorate classification will still

reflect on License area even if employee does not qualify for graduate pay

• New Licensure system will indicate course completion date

No more “held harmless” • No longer have to ‘bump up’ an extra pay level • Certified salary reflects number of years of

experience on license for all school personnel

Assistant Principals Salaries • Hired after July 1, 2009 (without a break in

service) salaries certify at the higher of their teacher salary or AP salary

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NEW LEGISLATION: FY 2014 – 15 Assistant Principals (cont.)

• Break in service – leaving the public school system completely; changing positions (teacher/instructional support Director AP)

• Provisionally licensed APs receive higher of teacher pay or 1st year on AP salary schedule

• Once license is clear, provisional APs receive the higher of the teacher or AP salary

Object 129 Payments • Used to code salary in excess of certified salary on

salary schedule • Ex: for AP that would make more as a

teacher; use obj. 116 to code according to AP salary schedule & use obj. 129 to code the difference between teacher salary & AP salary

• Audit exceptions are more cosmetic then true SAE • Calculates on payline gross, %emp, & takes into

consideration whether the employee is on installments

• Subject to installments

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NEW LEGISLATION: FY 2014 – 15 Assistant Principal paid on teacher scale using obj. 129

Teacher salary w/NBPTS = $5307; AP salary = $4606 $5307 – 4606 = $701 Code AP salary to obj. 116 - $4606 Code excess $701 to obj. 129

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NEW LEGISLATION: FY 2014 – 15 Object 129 Payments (cont.)

• 129 payment at 100%emp, not on installments

If %emp = 100%; then payline gross = net gross amt

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NEW LEGISLATION: FY 2014 – 15 Object 129 Payments (cont.)

• 129 payment less than 100% emp, not on installments

If %emp = 50%; then payline gross = net gross / %emp

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NEW LEGISLATION: FY 2014 – 15 Object 129 Payments (cont.)

• 129 payment on installments & less than 100% emp

Payline gross = net gross / %emp / .8333

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NEW LEGISLATION: FY 2014 – 15 Bonuses

• Coded to PRC 045, obj. 183 • $1,000 for teachers & instructional support

personnel if FY2014 salary was higher than current year FY2015

• $809 for school based administrators paid on state salary schedule who did not receive a salary increase

• To be paid on a monthly basis; not as a lump sum • NOT subject to installments

Brass to Class • Session Law 2013-268. The Corporal Pruitt

Rainey Brass to Class Act. • Employee is awarded non-teaching experience

credit for military experience in leadership roles performed while on active duty

• Applies to personnel initially employed July 1, 2014 • Retired personnel only • 1 full year awarded for every 2 years

Using FY 2014 salary + Longevity vs. FY 2015 salary A teacher compensated in accordance with the

FY 2015 salary schedule shall receive an amount equal to the greater of (i) the applicable amount on the salary schedule or (ii) the sum of the teacher's salary + the annual longevity payment that was effective for the 2013- 2014 school year In addition, educators receiving compensation

equal to the sum of the teacher's salary + the annual longevity payment that was effective for the 2013-2014 school year shall receive an annual bonus of one thousand dollars ($1,000), payable monthly

NEW LEGISLATION: FY 2014 – 2015

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Driver’s Education Pay Grades In accordance with SL 2011-334 Driver Training Instructors shall be paid

within the salary range of the pay grade for their job classification, based on a 40-hour work week.

If the established work week is less than 40 hours, the hourly rate of pay must be based on a 40 hour work week.

Driver Training Instructors shall be paid based on the following pay grades: Pay grade 66 DMV certified instructors without a NC educator license

Pay grade 68 DMV certified instructors with a NC educator license but no license area 096 -

Safety and Driver Education Pay grade 70 NC educator license with subject area 096 - Safety and Driver Education If an

individual was employed as a driver training instructor prior to July 1, 2014 and was paid higher than the maximum allowable of the irrespective pay grade, the Local Education Agencies may continue to pay at the higher rate, but it is not required.

NEW LEGISLATION: FY 2014 – 2015

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Installment pay If employee is split funded, installments must

be paid proportionate to how the person is paid during the year Example: paid 50% State & 50% Federal Then 50% of installments must come out of state; all installment pay should not come out of state funds

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Installment pay Audit exceptions are now popping earlier for

those on installments. They are currently showing for your review as of July If an employee’s installments are paid out early,

you will need to submit an IPC batch through BUD to remove installment indicators from each voucher currently showing in voucher inquiry to prevent an audit exception

Must be a 10 month employee to be eligible for installments Must opt-in at beginning of the year – not

midyear or otherwise

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BUD REMINDERS BUD – Budget Utilization & Development IPC batches

IPC (Instructional Personnel Changes) – to change non-financial information on vouchers such as: Days pd/emp, dayspp %employed School location Absences Installment indicators (remove or add) If you are having difficulty changing any of the above fields, please contact your vendor directly.

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BUD REMINDERS

IPC batches

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BUD REMINDERS The net gross amount field is the only field

that should have a negative sign to indicate the Negative (FROM) record. Once the system locates the match in the

Negative record, the Positive (TO) record overlays the original record. Make sure that all other fields are completed. For example: If you have absences on the original record, and did not key them on the positive record, your absences will be deleted.

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BUD REMINDERS

IPC batches

Installment indicator not on positive record so it will be removed.

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BUD REMINDERS VOUCHER INQUIRY

Voucher Inquiry Vouc

her I

nqui

ry

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BUD REMINDERS NEGATIVE NET GROSS BATCHES

Please email both Sue & Tiandra if you have Negative Net Gross batches. • Contact us when the batch is submitted. • Batch will automatically deny if you don’t.

SPLITTING VOUCHERS You cannot split vouchers in BUD within the same

budget code. Contact Sue or Tiandra to split a voucher before transmitting a BUD batch on the voucher.

If you use the split function within your software, it will come to DPI as a “multiple update” and will deny.

COPYING & EDITING DENIED BATCHES From LEA

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BUD REMINDERS

When manually keying your BUD batches, use “F6” to create your offsetting entry for Transfers (UTR), Refunds (REF), and Instructional Personnel Changes (IPC). When refunding or paying an adjustment (transferring

a dollar amount only, not involving changing percent or days pd/emp), you should always key “0” days pd/emp. If you do not change the days pd/emp to “0”, you could create an exception, add additional experience on employment history, or create an allotment overdraft. See LEA handout: ISIS

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BUD REMINDERS

When moving vouchers from a non-certified to another non-cert budget code the batch will automatically approve in BUD/General Ledger, but it will not process in the Salary System. Please contact Analysts to manually

process batch in Salary.

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BUD Adjustment Training Workbook • Make sure to get a copy of this workbook • Provides step-by-step instructions on many

functions within BUD, along with screen shots

BUD CHEAT SHEET

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Field Full Transfer Partial Transfer Full Refund Partial refund IPC

Unit X X X X X

SSN X X X X X

School X X X X X

Voucher Number X X X X X

Voucher PP X X X X X

Budge Code X X X X X

Payline Gross X X X X X

Days Paid X X X

Days Employed X X X

Salary Adjustment X X X

Percent Employed X X X

Note: Items marked with an ‘x’ must match voucher inquiry on negative record.

If an employee is 50% employed and on installments, how would you calculate the payline gross amount?

Divide net gross amount by 50%, then by .8333

BLUE TRIVIA QUESTION

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GREEN TRIVIA QUESTION

TO OBTAIN GRADUATE PAY SALARY, BY WHAT DATE MUST THE

GRADUATE COURSE BE COMPLETED?

August 1, 2013

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YELLOW TRIVIA QUESTION HOW MUCH DOES A

TEACHER/INSTRUCTIONAL SUPPORT PERSONNEL RECEIVE IF THEY QUALIFY FOR THE BONUS?

$1,000

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NEON GREEN TRIVIA QUESTION

BRASS TO CLASS APPLIES TO WHICH TYPE OF

MILITARY PERSONNEL?

Retired Personnel

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WHAT IS THE NAME OF THE LIEUTENANT GOVERNOR OF

NORTH CAROLINA?

Dan Forest

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TAN TRIVIA QUESTION

HOW MUCH DOES A SCHOOL BASED ADMINISTRATOR WHO QUALIFIES FOR

THE BONUS RECEIVE?

$809

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PURPLE TRIVIA QUESTION

TRUE OR FALSE

TO CHANGE THE BUDGET CODE, SUBMIT AN IPC BATCH?

FALSE

HOW MANY LEAs ARE IN THE NORTH CAROLINA PUBLIC

SCHOOL SYSTEM?

115

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SALMON TRIVIA QUESTION

IN FY 2015, HOW ARE ASSISTANT PRINCIPALS’ SALARY

DETERMINED?

The higher of their teacher salary or AP salary

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NAME THE STATE BIRD & THE STATE FLOWER

Cardinal & the Dogwood

(aka Cornus florida)

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ROTC The contracts between the military

and LEAs for the ROTC programs require that ROTC instructors are compensated at their military active duty pay level (MIP)

ROTC instructors should be coded to 5110-001-123

The state will pay up to 50% of the MIP Does not necessarily mean the state

portion should be 50% emp

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ROTC Calculations:

1. ROTC mandated monthly salary x 50% = Amt to be paid btw state & local or all local $6,327.94 x 50% = $3,163.97

2. Amt from step #1 ÷ Certified Salary = % payable out of state funds (% of cert salary). $3,163.97 ÷ $3,711 (A10) = 85.26% (pd out of state

funds) 3. Mandated monthly salary (#1) – Certified Salary (#2)

= Differential Amt (pd out of local funds obj. 187) $6,327.94 - $3,711 = $2,616.94 (coded to obj. 187)

4. 100% - % payable from state funds (#2) = % pd from local funds 100% - 85.26% = 14.74% pd from local funds

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ROTC Calculations:

5. % pd from local funds x Certified Salary = Dollar Amt pd from local funds 14.74% x $3,711 = $547.00

Note: Amount in step #1 (amt pd from state), + #3 (amt pd

from local differential) + #5 (amt pd from local) = total amt. of JROTC mandated monthly salary. o Total should be as close to MIP as possible.

o $3,163.97 + $2,616.94 + 547 = $6,327.91 o $6,327.94 - $6,327.91 = $0.03.

Amount pd from State obj. 123 + Local obj. 123 = Cert Salary

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Principals • Teacher Count calculated at 3pp (September), 7pp (January) and 11pp (May). Any changes to count have to be made before these pay periods and salary is retro to July 1st.

• Teacher Count includes state funded teachers, student service personnel, instructional support and Assistant Principals with at least 5 months of service. • Refer to Salary Manual pg. C-4 – “Determining

Teacher Count”.

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Principals 1 for 3 Experience earned on the Principal area before July

1, 2009 (FY 2010 on employment history) will add 1 additional year for every 3 years employed as a Principal

Years employed as a Principal after FY 2010 continue to accrue on Principal area, however it does not affect salary

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What is a Salary Audit Exception? DPI reviews the salaries of public school employees

and compares what they are paid to what they should be paid. Certified salary in voucher inquiry is what DPI says

they should be paid and Payline Gross is what the LEA is actually paying the employee. When Certified Salary & Payline Gross differ OR When days pd/emp, or %emp do not mesh with the

certified salary, you get an audit exception Audit Exceptions are only created on State and

Federal paid certified budget codes.

Audit Exceptions & Prevention

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Audit Exceptions & Prevention Form G Licensure Section grants approval for pay to the

teacher/administrator who holds a master’s, advanced, or doctorate degree in a non-teaching area and the degree is directly relevant to the teacher’s/administrator’s area of assignment. LEA and school specific Submit forms early; comply with Licensure

deadlines. List of individuals on the web by LEA that currently have

Form G approval. Log onto LicSal Click on Licensure Scroll down and click on “Form G approval

list”

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AUDIT EXCEPTION CAUSES & PREVENTION Fo

rm G

AUDIT EXCEPTIONS & PREVENTION

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LEA paying incorrectly Difference in years of experience, education, and/or

certification area Pay NEW employees that have never worked with your

LEA before as an A00 $3300 until you receive confirmation from Licensure and Salary Administration (audit exception) that the employee should be paid at the higher salary SAVE TIME, MONEY, & HEADACHE!

Refunding Overpayments Days pd/emp should be zero %emp = %emp on voucher inquiry on both

records

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AUDIT EXCEPTIONS & PREVENTION Experience added or removed Can verify years of experience and salary with

Salary Analyst. May need to contact Licensure if question regarding years on license Licensure – (919) 807-3310

Substitute Teachers & Non-Certified Personnel The State sets the minimum & maximum salaries

by grade for non-cert employees. The LEA determines the specific salary amount. When non-certified personnel become certified

make sure to move the sub vouchers to the certified budget code

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AUDIT EXCEPTIONS & PREVENTION Employee coded to incorrect/invalid

budget code (not certified to be paid from that code) “Zero Salary Probable Out of Field” Salary system could not calculate a salary, therefore a

zero certified salary was assigned. Incorrect budget code Manual Teacher Orientation certification needed No License information available. Submit BUD batch to change budget code according to

certification area and position responsibilities. Refer to Attach A for position descriptions.

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AUDIT EXCEPTIONS & PREVENTION

Timing Issues The teacher informs the LEA that they have 5 years

of prior non-teaching experience. The LEA submits a form to Licensure with

documentation of the 5 years, and pays the teacher a new salary based on the 5 additional years. The request for additional years is “pending” in

Licensure. As a result, LEA gets an audit exception because DPI

would still certify the salary at the lower amount. The adjustment will be made to the salary once the

Licensure Section has updated the teacher’s license information.

It’s best to continue paying at the lower rate until the license has cleared.

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EPISODE OF VIOLENCE (EOV)

Flag voucher EOV Notify School Business Allotments will reimburse months or dollars

Position Allotment Overdrafts • LEA used more positions than was allotted for

the year • View Positions Allotted vs. Months Used on

LicSal website (Allotment Reports) Allotment Overdrafts should be refunded through

BUD Refund both days & money Always leave at least 1 day pd/emp on voucher

• Running total updated instantly after changes to days pd/emp on a voucher Continue to check your prior year audit

exceptions and allotment balances for changes to avoid penalties

ALLOTMENT: MONTHS ALLOCATED VS. MONTHS USED

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Overdraft Calculations • Everyone except Admin. are paid based on

21.5 days in the pay period Negative amt. x 21.5 = # of days to be

refunded Calculate daily rate of lowest paid person paid

from that PRC (their certified salary); preferably not on installments

Multiply daily rate x # of days to be refunded = net gross amount to refund

• Administrative Personnel calculated on 22 days in the pay period

ALLOTMENT: MONTHS ALLOCATED VS. MONTHS USED

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ALLOTMENT: MONTHS ALLOCATED VS. MONTHS USED

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KEEP IN MIND

Salary Manual, Salary Schedules & Attach A Salary Manual contains legislative updates & all

salary related information. Salary schedules are approved annually by the

General Assembly and sets a minimum pay based on the educator’s years of experience and education level.

Attach A – lists certified budget codes and their required licensure areas for salary calculation purposes. online at

www.ncpublicschools.org/fbs/finance/salary

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KEEP IN MIND Attach A

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KEEP IN MIND Chart of Accounts – provides the

allowable current year accounting codes for each program funded from state or federal funds; shows how these funds were expended. Most accurate COA can be found in AS400

(BUD) (updated daily). However, the COA is also on the FBS website (updated monthly). Financial communication between LEAs &

DPI.

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KEEP IN MIND

Master Teachers Not eligible for NBPTS

Salary Calculator Not to be used for Principals until 3pp

(September) Is a tool to be used in conjunction with the

salary schedules posted online Annual Leave Payout When calculating monthly daily rate, it is based

on the last day worked; not the effective date of retirement

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NATIONAL BOARDS (NBPTS)

National Board for Professional Teaching Standards (NBPTS) To qualify: Instructional Coach at Title I school; serving 70% of their time in this

position, or Teacher must spend at least 70% of their time teaching in the

classroom. This does not mean they must be 100% employed. If a teacher is 50%

employed, 70% of that time must be spent in classroom instruction. NO PAY DECREASE FOR TEACHERS THAT BECOME ASSISTANT

PRINCIPALS Get to keep NBPTS if last assignment was classroom teacher.

Other areas that qualify for NBPTS pay: Media Coordinator Guidance Counselor Career Development Coordinator These 3 areas need to be coded to specific budget codes

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NATIONAL BOARDS (NBPTS)

When NBPTS expires: You are required to re-evaluate salary without NBPTS

pay to ensure the employee is paid the higher of their FY2015 without NBPTS or FY2014 salary without NBPTS pay + Longevity.

NATIONAL BOARDS (NBPTS)

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Specific questions regarding National Board Certified personnel, please contact:

Dr. Sonja Brown Office: (919) 807-3358 Fax: (919) 807-3362 Email: sonja.brown@dpi.nc.gov

Sue Holly: (919) 807-3735 Susan.Holly@dpi.nc.gov

Tiandra Alli: (919) 807-3736 Tiandra.Alli@dpi.nc.gov

Licensure Section: (919) 807-3310 Education & License Updates, Experience Changes, Form Gs, etc.

SCHOOL BUSINESS CONTACTS

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Andrew Cox: (919) 807-3708 Section Chief Roxane Bernard: (919) 807-3725 General Reporting Issues, Chart of

Accounts, MFR/AFR Issues Richard Smith: (919) 807-3729 Zero-Out, Data file, Invalid Account Codes Vacant: (919) 807-3716 Federal/State Expenditures and

Adjustments, Disability Reimbursements

CONTACTS

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Gwen Tucker: (919) 807-3715 Financial Business Systems

CONTACTS

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THANK YOU FOR COMING!

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