NC Session Law 2025 -73
No later than August 15, 2025, and annually thereafter, each local board of education shall publish and maintain on its website all of the following information:
(1) For each central office employee:
a. Total compensation from all funding sources, including at least the following:
1. Salary.
2. Reimbursements and allowances, including reimbursements and allowances related to travel.
b. Position title.
c. Position description.
d. The date the position was created.
e. The department, unit, or office of the local school administrative unit in which the position is located.
(2) The title of each central office employee position in the local school administrative unit and the number of positions associated with that title.
(3) For each department, unit, or office of the local school administrative unit:
a. The number of central office employees located in that department, unit, or office.
b. The number of central office employees for each position title.
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For the purposes of this section, the term "central office employees" refers to superintendents, assistant superintendents, associate superintendents, directors/coordinators, supervisors, finance officers, all personnel categorized as central office employees by the Department of Public Instruction or the local school administrative unit, and any permanent employee of the local school administrative unit or employee of a third‑party contractor with the local school administrative unit that is not assigned to a school campus. The term "salary" includes pay, benefits, incentives, supplements, bonuses, and deferred and all other forms of compensation paid by the employing entity.
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