State board may pay city superintendents directly.

- Under former Code 1933, § 32-403 (see now O.C.G.A. § 20-2-11), the State Board of Education could adopt the administrative policy of paying the state salaries of superintendents of independent city school systems directly to the superintendents in the same manner as now being done in the case of county school superintendents under former Code 1933, § 32-1006 (see now O.C.G.A. § 20-2-108), provided the specific provisions of the various municipal charters are not in conflict with this policy; in such an event an exception should be made to the policy so as to conform to the intent of the General Assembly as expressed by that charter. 1958-59 Op. Att'y Gen. p. 111.

Question of local salary supplement matter within county board's discretion.

- Question of a local supplement to the salary of a county superintendent of schools is a matter within the sound discretion of the local county board of education. 1958-59 Op. Att'y Gen. p. 112.

Employment contract between county board and county superintendent may lawfully include a life insurance policy, or any lesser fiscal contribution towards the payment of premiums therefor, as a part of the latter's compensation. 1973 Op. Att'y Gen. No. 73-65.

Local board may pay contributions for retirement, health insurance, and social security.

- Local school board may contract indirectly to pay and then pay a superintendent's contributions to the Teachers Retirement System for health insurance and for social security. However, local Acts may affect a local school board's ability to make such contributions and, consequently, the local board attorney should be consulted in each instance. 1981 Op. Att'y Gen. No. 81-55.

Contributions for benefits must be deducted from salary, which must be increased to cover them.

- For a local school board to pay a local school superintendent's contributions to the Teachers Retirement System, it must increase the superintendent's salary since O.C.G.A. § 47-3-41 provides that such contributions must be deducted from the superintendent's salary. However, the increase of the salary would itself be subject to the required deduction since it would increase the amount of earnable compensation. Thus, the amount of increase required to pay the contribution would obviously have to be more than the amount of the contribution itself. Likewise, for a local school board to make such contributions under the Teachers Health Insurance Plan, it must increase the superintendent's salary since the law provides that such contributions must be withheld from the superintendent's salary. 1981 Op. Att'y Gen. No. 81-55.

Furnishing car in lieu of additional compensation not allowed.

- While this section authorizes the county board of education to pay extra or additional compensation to the superintendent, the meaning of this section should not be stretched to allow furnishing of a car in lieu of additional monetary compensation. 1972 Op. Att'y Gen. No. U72-10.

Elected superintendent's receipt of unused annual leave in lieu of terminal leave.

- County board of education may pay an elected superintendent for unused annual leave as terminal leave when the superintendent vacates office so long as such payment was previously agreed to as part of the superintendent's compensation package. 1989 Op. Att'y Gen. 89-51.

C.J.S.

- 78 C.J.S., Schools and School Districts, §§ 133, 134.