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 Guf fey
Cleveland County (ISIS)
1
AGENDA
 New Legislation: Fiscal Year 2014-15
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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
2
AGENDA
 BUD Reminders
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IPC batches
Negative net gross batches
Splitting batches
Copying & editing denied batches
 ROTC
 Principals
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Teacher Count
1 for 3
 Audit Exceptions & Prevention
 Episode of Violence (EOV)
3
AGENDA
 Position Allotment Overdrafts
 Keep in Mind
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Salary Manual, Salary Schedules & Attach A
Correct & Incorrect SSNs
Master Teachers
Salary Calculator
Annual Leave Payout
4
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
5
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
6
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
7
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
9
NEW LEGISLATION: FY 2014 – 15
Object 129 Payments (cont.)
• 129 payment on installments & less than 100% emp
Payline gross = net gross / %emp / .8333
10
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
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NEW LEGISLATION: FY 2014 – 2015
 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
12
NEW LEGISLATION: FY 2014 – 2015
 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.
13
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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Voucher Inquiry
Voucher Inquiry
BUD REMINDERS
VOUCHER INQUIRY
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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
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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
22
BUD REMINDERS
When moving vouchers from a noncertified 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.
23
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
24
BUD CHEAT SHEET
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.
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BLUE TRIVIA QUESTION
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
26
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
29
WHAT IS THE NAME OF THE
LIEUTENANT GOVERNOR OF
NORTH CAROLINA?
Dan Forest
30
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
33
SALMON TRIVIA
QUESTION
IN FY 2015, HOW ARE ASSISTANT
PRINCIPALS’ SALARY
DETERMINED?
The higher of their teacher
salary or AP salary
34
NAME THE STATE BIRD & THE
STATE FLOWER
Cardinal & the Dogwood
(aka Cornus florida)
35
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”.
39
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
40
Audit Exceptions & Prevention
 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.
41
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”
42
Form G
AUDIT EXCEPTION CAUSES & PREVENTION
43
AUDIT EXCEPTIONS & PREVENTION
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
44
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
45
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.
46
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.
47
EPISODE OF VIOLENCE (EOV)
Flag voucher EOV
Notify School Business
 Allotments will reimburse months or dollars
48
ALLOTMENT: MONTHS
ALLOCATED VS. MONTHS USED
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
49
ALLOTMENT: MONTHS
ALLOCATED VS. MONTHS USED
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
50
ALLOTMENT: MONTHS
ALLOCATED VS. MONTHS USED
51
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
52
KEEP IN MIND
Attach A
53
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.
54
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
55
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
56
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.
57
NATIONAL BOARDS (NBPTS)
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
58
SCHOOL BUSINESS CONTACTS
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.
59
CONTACTS
 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
60
CONTACTS
Gwen Tucker: (919) 807-3715
Financial Business Systems
61
THANK YOU FOR COMING!
62