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Watauga County Schools Finance Department

The finance staff provides support regarding budgeting, accounting, and reporting. In addition, school finance provides oversight regarding school level budgets, federal grants management, and other finance related issues.

Payroll Calendar

This calendar will provide details on the time period included in your paycheck.

Absence Codes

  • 01 Sick Leave
  • 02 Personal Leave – No Deduction
  • 03 Extended Sick Leave
  • 04 Remote Work
  • 07 Absence Without Pay
  • 09 Personal Leave – Noncertified Sub
  • 10 Parental/Child Involvement Leave
  • 14 Professional Development
  • 19 Personal Leave – Certified Sub
  • 20 Annual Leave
  • 24 Contagious Disease Leave
  • 28 Bonus Annual Leave
  • 29 Bonus Leave 17/18
  • 37 Teacher Assistant when Subbing
  • 52 Donated Shared Leave Used
  • 54 Jury Duty
  • 60 Comp Time

Payroll Withholding Calculator

2023-24 Employer Rates

  • Social Security remains at 7.65%
  • Matching Retirement is at 25.02% (effective July 1, 2023)
  • Hospitalization is at $7,557 per year

Rates for subs are as follows:

  • Certified: $140 ($150.71 w/SS)
  • Uncertified: $113 ($121.65 w/SS)

Also, for those managing federal budgets, the indirect cost rate this year is 8.0%.

2023-24 Local Supplements


0-4 years: $1,950
5-9 years:  $2,135
10-14 years:  $2,280
15-19 years:  $2,430
20-24 years:  $2,560
25+ years:  $2,760



Notice of State Liability Insurance

Excess Professional Liability coverage is provided to all employees up to $1 million per occurrence with a $1 million aggregate. 

Coverage for consultation with an attorney regarding violation of professional or employment related right is provided at $2,500 per claim, subject to a $5,000 aggregate per employee, per policy year.

Reasonable and necessary attorneys fees and costs incurred by an employee arising from a criminal proceeding alleging a criminal act was committed within the professional activities of an employee are covered up to $50,000.  Employee must be found "not guilty" of all criminal charges.    

Employees are encouraged to visit NC Public Schools online for a copy of the insurance contract. 

Employees are encouraged to visit The North Carolina Professional Liability Website for information about this state-funded program and details on How to File a Claim. 

 Liability Insurance for Public School Employees is provided to all employees, including volunteers of public and charter schools.  There is no enrollment process, nor is there a fee or premium charge to employees.   

For additional information or questions, contact Eileen Townsend, NCDPI Chief of Insurance, at 919.807.3522 or

Expenditures Report

Per GS 115C-105.25(c), the following links will provide you with information on the state expenditures for Watauga County Schools.

ABC Transfer Report

2022-23 Expenditure Report

2022-23 Program Report Codes

2022-23 Object Codes

2021-22 Expenditure Report

2021-22 Program Report Codes

2021-22 Object Codes

2020-21 Expenditure Report

2020-21 Program Report Codes

2020-21 Object Codes

Federal Equipment Policy

Federal Time & Effort Policy

Finance Staff

Stephanie Calbreath

Locations: Central Office
Departments: Finance

Ly Marze

Titles: Director of Finance
Departments: Finance

Jennifer Mortensen

Locations: Central Office
Departments: Finance

Audrey Watson

Locations: Central Office
Departments: Finance