6 CAR § 246-104 – Salaries and benefits for coaches

(a) Coaching stipends and related benefits must be charged to athletics.
(b) All pay for extended contract days pertaining to athletics and the related benefits to those days of pay must be charged to athletics.
(c) The base salary contract and related benefits for athletic coaches as indicated by the district’s base teacher’s salary schedule must be allocated between athletics and nonathletics if during the school day the athletic coach is assigned to classes for students participating in an interschool athletic program.
(d) For purposes of allocating salaries and benefits of athletic coaches, preparation periods in excess of one (1) period must be allocated to athletics unless the additional preparation period is clearly documented to pertain to nonathletic duties.
(e) Salaries paid to interschool athletic program personnel in positions requiring a teaching license must be paid from the teacher salary fund and will, therefore, always be considered paid from state funds.