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Memorandum of Agreement <br />Between the <br />North Carolina Cooperative Extension Service/North Carolina State University <br />and Oranee County <br />The Memorandum of Agreement is to provide for the establishment of a procedure and a <br />Trust Fund Account at North Carolina State University to be of service to Orange County <br />in a payroll program that places individuals who are employed with the North Carolina <br />Cooperative Extension Service (either,jointly or entirely paid by said county) under one <br />payroll system.. Orange County, hereinafter designated as said county, and the North <br />Carolina Cooperative Extension Service/North Carolina State University, hereinafter <br />designated NCSU, shall adhere to the following provisions: <br />1. Name of Account--The account shall be known as the Orange County Payroll <br />Trust Account, <br />2. Purpose of Account--The purpose of the account is to provide a mechanism <br />whereby funds can be transferred from said county to NCSU for use in paying the <br />salary and benefits to Cooperative Extension employees of said county and NCSU <br />in a single monthly paycheck. <br />3. Procedure for Providing Funds to the Account--A State Treasurer's Electronic <br />Payment System (STEPS) form will be completed and the original returned with <br />the Memorandum of Agreement.. A designated representative of said county, as <br />defined on the STEPS form, will receive notification from the College of <br />Agriculture & Life Sciences Personnel Office approximately one week before <br />payday advising of the amount due. The day before payday, generally the last <br />working day of the month, the State Treasurer's Office will initiate a draft against <br />said county's account listed on the STEPS form, The trust account maintained for <br />county salaries will be audited and reconciled by the Extension Accounting Office <br />to assure the month end account balance remains zero. <br />4, Administration of the Account--The trust account will be maintained in <br />accordance with NCSU accounting policies and procedures. Receipts and <br />expenditures, including salaries and fringe benefits for affected individuals, will <br />be handled through the trust account, A report, generated by the NCSU <br />accounting system, including receipt, expenditure, and the cun'ent status of the <br />account, will be provided quarterly to said county by NCSU,. <br />5, Employee Benefits--Affected employees will participate solely in the North <br />Carolina State Retirement System and accompanying North Carolina Disability <br />Income Plan. They also will be eligible for NCSU employee benefits for which <br />they qualify. The College of Agriculture & Life Sciences Personnel Office will <br />facilitate the transfer of employees from,joint state/local retirement to the State <br />Retirement System. Affected employees will follow state vacation and sick leave <br />policies. Leave maintenance will be administered entirely by the College of <br />Agriculture & Life Sciences Personnel Office, Said county will be responsible for <br />providing their proportional share of fringe benefits, including but not limited to <br />the following: <br />