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User Friendly Budgets
2010

ESSEX - NUTLEY TOWN

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,4983,4943,494
Pupils on Roll Regular Shared-Time142
spacing
Pupils on Roll - Special Full-Time546532524
Pupils on Roll - Special Shared-Time277
Private School Placements454554
spacing
Pupils Sent to Other Dists-Spec Ed Prog834
Pupils Received874
Pupils in State Facilities200

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Transfers from Other Funds 10-5200 -613,273 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 43,162,248 45,383,331 47,198,664
Tuition 10-1300 149,048 131,730 57,072
Transportation Fees from Other LEAs 10-1420-1440 77,995 60,000 60,000
Interest Earned on Capital Reserve Funds 10-1XXX 3,153 400 400
Other Restricted Miscellaneous Revenues 10-1XXX 0 200,000 100,000
Unrestricted Miscellaneous Revenues 10-1XXX 594,667 152,615 139,451
SUBTOTAL  43,987,111 45,928,076 47,555,587
Revenues from State Sources:
Extraordinary Aid 10-3131 372,969 100,000 150,000
Categorical Special Education Aid 10-3132 2,184,130 2,251,799 335,075
Equalization Aid 10-3176 4,464,611 4,869,990 4,869,108
Categorical Security Aid 10-3177 294,869 316,709 0
Categorical Transportation Aid 10-3121 360,632 459,373 0
SUBTOTAL  7,677,211 7,997,871 5,354,183
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 12,548 25,712
SUBTOTAL  0 12,548 25,712
Adjustment for Prior Year Encumbrances  0 55,334 0
Actual Revenues (Over)/Under Expenditures  1,224,346 0 0
TOTAL OPERATING BUDGET  52,275,395 53,993,829 52,935,482
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 12,221 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 360,869 371,089 315,426
TOTAL REVENUES FROM STATE SOURCES  360,869 371,089 315,426
Revenues from Federal Sources:
Title I 20-4411-4416 230,626 157,655 157,655
Title II 20-4451-4455 0 0 103,975
Title III 20-4491-4494 0 0 45,615
I.D.E.A. Part B (Handicapped) 20-4420-4429 787,261 885,356 885,356
Vocational Education 20-4430 0 23,154 23,154
Other 20-4XXX 142,764 157,556 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,160,651 1,223,721 1,215,755
TOTAL GRANTS AND ENTITLEMENTS  1,533,741 1,594,810 1,531,181
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 2
Revenues from Local Sources:
Local Tax Levy 40-1210 3,269,148 2,765,764 2,913,940
TOTAL REVENUES FROM LOCAL SOURCES  3,269,148 2,765,764 2,913,940
Revenues from State Sources:
Debt Service Aid Type II 40-3160 1,311,714 975,985 828,388
TOTAL LOCAL REPAYMENT OF DEBT  4,580,862 3,741,749 3,742,330
TOTAL REPAYMENT OF DEBT  4,580,862 3,741,749 3,742,330
TOTAL REVENUES/SOURCES  58,389,998 59,330,388 58,208,993
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  58,389,998 59,330,388 58,208,993

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,587,34318,687,38918,830,047
Special Education 11-2XX-100-XXX3,558,2913,494,8573,564,334
Basic Skills/Remedial 11-230-100-XXX764,853590,672287,652
Bilingual Education 11-240-100-XXX200,920224,013214,725
Vocational Programs - Local 11-3XX-100-XXX2,5002,5002,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX171,508108,000108,000
School Sponsored Athletics 11-402-100-XXX785,318642,377639,947
Other Instructional Programs 11-4XX-100-XXX266,551246,522117,779
Community Services Programs/Operations 11-800-330-XXX6,62013,00013,000
Support Services:
Tuition 11-000-100-XXX2,919,6703,065,1472,792,454
Health Services 11-000-213-XXX685,413636,121672,126
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217876,359954,675997,653
Guidance 11-000-218-XXX1,192,3451,229,0041,275,850
Child Study Teams 11-000-219-XXX1,126,7741,017,790660,644
Improvement of Instructional Services 11-000-221-XXX196,128204,777202,879
Educational Media Services - School Library 11-000-222-XXX750,807773,453788,063
Instructional Staff Training Services 11-000-223-XXX4,63624,95019,200
General Administration 11-000-230-XXX1,231,6031,173,2641,005,977
School Administration 11-000-240-XXX2,831,5402,908,1372,760,232
Central Svcs & Admin Info Technology 11-000-25X-XXX1,032,9751,171,5381,197,818
Operation and Maintenance of Plant Services 11-000-26X-XXX4,861,6474,776,2034,442,227
Student Transportation Services 11-000-270-XXX1,414,2291,727,8551,619,910
Personal Services - Employee Benefits 11-XXX-XXX-2XX8,616,70610,154,10710,498,994
Food Services 11-000-310-XXX100,000125,000100,000
Total Support Services Expenditures 27,840,83229,942,02129,034,027
TOTAL GENERAL CURRENT EXPENSE 52,184,73653,951,35152,812,011
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040400400
Equipment 12-XXX-XXX-73X90,65942,07812,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX00111,071
TOTAL CAPITAL EXPENDITURES 90,65942,478123,471
OPERATING BUDGET GRAND TOTAL 52,275,39553,993,82952,935,482
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX12,22100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX32,68038,86533,035
Nonpublic Auxiliary Services 20-XXX-XXX-XXX172,643198,409168,648
Nonpublic Handicapped Services 20-XXX-XXX-XXX82,89496,21481,782
Nonpublic Nursing Services 20-XXX-XXX-XXX44,23637,60131,961
Nonpublic Technology Initiative 20-XXX-XXX-XXX23,24000
Other Special Projects 20-XXX-XXX-XXX5,17600
Total State Projects 360,869371,089315,426
Federal Projects:
Title I 20-XXX-XXX-XXX230,626157,655157,655
Title II 20-XXX-XXX-XXX00103,975
Title III 20-XXX-XXX-XXX0045,615
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX787,261885,356885,356
Vocational Education 20-XXX-XXX-XXX023,15423,154
Other Special Projects 20-XXX-XXX-XXX142,764157,5560
Total Federal Projects 1,160,6511,223,7211,215,755
TOTAL GRANTS AND ENTITLEMENTS 1,533,7411,594,8101,531,181
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,580,8623,741,7493,742,330
TOTAL REPAYMENT OF DEBT 4,580,8623,741,7493,742,330
Total Expenditures 58,389,99859,330,38858,208,993
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 58,389,99859,330,38858,208,993

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/08
Audited
Balance
6/30/09
Estimated
Balance
6/30/10
Estimated
Balance
6/30/11
Unassigned:
  General Operating Budget1,230,603804,410804,410804,410
  Repayment of Debt2220
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve736,150126,030126,430126,830
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2007-08
Actual
2008-09
Actual
2009-10
Original
Budget
2009-10
Revised
Budget
2010-11
Proposed
Budget
Total Comparative Per Pupil Cost11,40811,77712,08012,17012,032
Total Classroom Instruction6,8197,1207,3197,3707,410
Classroom-Salaries and Benefits6,4246,7757,0497,1177,132
Classroom-General Supplies and Textbooks352295204203213
Classroom-Purchased Services and Other4351665166
Total Support Services1,3851,4541,5461,5101,459
Support Services-Salaries and Benefits1,2341,3121,4081,3711,314
Total Administrative Costs1,5001,4621,5441,5841,548
Administration-Salaries and Benefits1,2751,2721,3481,3521,327
Legal Costs00204842
Total Operations and Maintenance of Plant1,3321,3801,3701,3771,288
Operations & Maintenance of Plant-Salary & Ben.856902846854776
Total Food Services Costs4425313125
Total Extracurricular Costs272276195222229
Total Equipment Costs54225103
Employee Benefits as a % of Salaries2324.729.229.131

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2010 Comparative Spending Guide and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance, when available. This publication is available in the board office and public libraries. The same calculations were performed using the 2009-10 revised appropriations and 2010-11 budgeted appropriations presented in this advertised budget. Total Comparative Per Pupil Cost is defined as current expense exclusive of tuition expenditures, transportation, residential costs, and judgments against the school district. For all years, it also includes the restricted entitlement aids. With the exception of Total Equipment Cost, each of the other per pupil cost calculations presented is a component of the total comparative per pupil cost, although all components are not shown.

 

Shared Services
  • School faciliites used by township recreation department.
  • Vehicle fuel is purchased through township consortium.
  • Districts assists town with grass cutting and prepping township fields
  • for sports programs.
  • Joint transportation agreements with Belleville & Bloomfield.
  • Transporation Agreements with Sussex and Essex Regional Co-op and Union
  • County Educational Commission.
  • District purchases classroom, office, custodial, phys ed, nursing, art,
  • science, supplies as well as copy paper through Educational Data Services
  • , Inc. cooperative.
  • District removes snow in the streets in front of the school building to
  • aide township.
  • District assists town with grass cutting in the parks and shares the
  • tractor with the town.
  • District and town own Demuro Park jointly.
  • District maintains Boy's Park for the county.
  • District is part of Suburban Essex Joint Insurance Fund.
  • District shares expenses for Crew House with Kearny and Belleville.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,198,664 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,139,359,100 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1001.1402 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,112,604 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,139,359,100 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1001.2106 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy47,198,664 (G)
Estimated Equalized Valuation (as of 10/01/2009)4,306,114,476 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.0961 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy50,112,604 (J)
Estimated Equalized Valuation (as of 10/01/2009)4,306,114,476 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.1638 (L)

 

Administrative Salaries
Employee Name: Ian Viemeister 
Job TitleCoordinator/Dir./Mgr./Supvr. Systems Manager 
Base Annual Salary94,030 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances29 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Jean Unglaub 
Job TitleManager of Accounts 
Base Annual Salary90,765 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Zarra 
Job TitleSuperintendent 
Base Annual Salary184,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,969 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount40,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Karen Yeamans 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary77,550 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Kathryn Mulligan 
Job TitleExecutive Assistant Executive Secretary 
Base Annual Salary92,139 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Madeline Cucuzza 
Job TitleExecutive Assistant Executive Secretary 
Base Annual Salary79,430 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Maria Cervasio 
Job TitleCoordinator/Dir./Mgr./Supvr. Director of Extended Day 
Base Annual Salary98,121 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Mariana Francioso 
Job TitleAssistant Superintendent 
Base Annual Salary159,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances1,719 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Phil Nicolette 
Job TitleCoordinator/Dir./Mgr./Supvr. Manager of Buildings & Grounds 
Base Annual Salary92,565 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 15 
  Contracted Number of Annual Sick Days12 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days
  Description of Other Contracted Non-working Days 
Benefits: 
Allowances100 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of Contract 
   Buyback of Personal Days at the End of Contract 
   Other Contractual Post-Employment Benefits 
Other/In-Kind Remuneration
  Description of: 
   Annual Option to Buy Back Sick Time in Cash 
   Annual Option to Buy Back Vacation Time in Cash 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments