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User Friendly Budgets
2010

OCEAN - SOUTHERN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time2,4782,4722,587
Pupils on Roll Regular Shared-Time53580
Pupils on Roll Reg Accr. Adult High Sch35270
spacing
Pupils on Roll - Special Full-Time491472416
Pupils on Roll - Special Shared-Time52580
Private School Placements81214
spacing
Pupils Sent to Other Dists-Spec Ed Prog520
Pupils Received471435437
Pupils in State Facilities211

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,234,564 4,778,932
Transfers from Other Funds 10-5200 1,115 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 37,110,842 36,735,660 38,205,086
Tuition 10-1300 8,546,745 7,305,051 6,982,051
Transportation Fees from Other LEAs 10-1420-1440 1,054,288 675,000 675,000
Interest Earned on Capital Reserve Funds 10-1XXX 0 1,000 0
Unrestricted Miscellaneous Revenues 10-1XXX 487,289 280,000 99,146
SUBTOTAL  47,199,164 44,996,711 45,961,283
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 54,684 42,313 0
Extraordinary Aid 10-3131 623,188 0 0
Other State Aids 10-3XXX 13,017 0 0
Categorical Special Education Aid 10-3132 1,313,044 1,351,428 485,499
Categorical Security Aid 10-3177 111,228 209,545 0
Adjustment Aid 10-3178 0 346,986 0
Categorical Transportation Aid 10-3121 965,922 1,192,116 0
SUBTOTAL  3,081,083 3,142,388 485,499
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 23,003 30,854
SUBTOTAL  0 23,003 30,854
Adjustment for Prior Year Encumbrances  0 153,761 0
Actual Revenues (Over)/Under Expenditures  -1,823,690 0 0
TOTAL OPERATING BUDGET  48,457,672 52,550,427 51,256,568
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 476 5,000 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 9,574 9,677 7,742
TOTAL REVENUES FROM STATE SOURCES  9,574 9,677 7,742
Revenues from Federal Sources:
Title I 20-4411-4416 130,868 332,256 122,733
I.D.E.A. Part B (Handicapped) 20-4420-4429 451,284 1,138,610 406,085
Other 20-4XXX 94,263 105,798 84,638
TOTAL REVENUES FROM FEDERAL SOURCES  676,415 1,576,664 613,456
TOTAL GRANTS AND ENTITLEMENTS  686,465 1,591,341 621,198
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 151
Revenues from Local Sources:
Local Tax Levy 40-1210 2,349,491 2,259,825 2,172,874
Miscellaneous 40-1XXX 32 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,349,523 2,259,825 2,172,874
TOTAL LOCAL REPAYMENT OF DEBT  2,349,523 2,259,825 2,173,025
Actual Revenues (Over)/Under Expenditures  27 0 0
TOTAL REPAYMENT OF DEBT  2,349,550 2,259,825 2,173,025
TOTAL REVENUES/SOURCES  51,493,687 56,401,593 54,050,791
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  51,493,687 56,401,593 54,050,791

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX16,106,11013,847,19213,387,039
Special Education 11-2XX-100-XXX6,568,2604,847,1405,151,659
Basic Skills/Remedial 11-230-100-XXX80,80087,19590,675
Bilingual Education 11-240-100-XXX79,31685,55086,980
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX379,153376,610265,590
School Sponsored Athletics 11-402-100-XXX1,236,4521,213,6651,156,530
Support Services:
Tuition 11-000-100-XXX704,799817,542476,034
Attendance and Social Work Services 11-000-211-XXX158,716127,086132,125
Health Services 11-000-213-XXX277,156239,872187,220
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217194,367662,983718,871
Guidance 11-000-218-XXX1,470,2011,205,4901,388,352
Child Study Teams 11-000-219-XXX1,548,4471,243,7871,208,814
Improvement of Instructional Services 11-000-221-XXX318,319275,381221,188
Educational Media Services - School Library 11-000-222-XXX537,713454,752357,060
Instructional Staff Training Services 11-000-223-XXX5,3136,243900
General Administration 11-000-230-XXX916,877971,179851,865
School Administration 11-000-240-XXX2,864,3432,045,5931,879,529
Central Svcs & Admin Info Technology 11-000-25X-XXX844,629720,409941,150
Operation and Maintenance of Plant Services 11-000-26X-XXX6,481,9446,589,4736,158,887
Student Transportation Services 11-000-270-XXX3,881,2303,159,3523,242,617
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,503,81412,018,36212,590,154
Total Support Services Expenditures 22,707,86830,537,50430,354,766
TOTAL GENERAL CURRENT EXPENSE 47,157,95950,994,85650,493,239
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60401,0000
Equipment 12-XXX-XXX-73X735,297949,830733,900
Facilities Acquisition and Construction Services 12-000-4XX-XXX162,32286,00029,429
TOTAL CAPITAL EXPENDITURES 897,6191,036,830763,329
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX58,854103,4690
Support Services 13-601-200-XXX186,013240,9690
Total Accredited Evening/Adult HS/Post-Grad. 244,867344,4380
Adult Education - Local:
Instruction 13-602-100-XXX70,66775,1000
Support Services 13-602-200-XXX86,56099,2030
Total Adult Education - Local 157,227174,3030
TOTAL SPECIAL SCHOOLS 402,094518,7410
OPERATING BUDGET GRAND TOTAL 48,457,67252,550,42751,256,568
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX4765,0000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX3,1454,4273,542
Nonpublic Nursing Services 20-XXX-XXX-XXX4,2465,2504,200
Nonpublic Technology Initiative 20-XXX-XXX-XXX2,18300
Total State Projects 9,5749,6777,742
Federal Projects:
Title I 20-XXX-XXX-XXX130,868332,256122,733
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX451,2841,138,610406,085
Other Special Projects 20-XXX-XXX-XXX94,263105,79884,638
Total Federal Projects 676,4151,576,664613,456
TOTAL GRANTS AND ENTITLEMENTS 686,4651,591,341621,198
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,349,5502,259,8252,173,025
TOTAL REPAYMENT OF DEBT 2,349,5502,259,8252,173,025
Total Expenditures 51,493,68756,401,59354,050,791
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 51,493,68756,401,59354,050,791

 

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 Budget1,260,5202,080,841982,170982,170
  Repayment of Debt1781511510
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve330,5851,630,9212,0002,000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,877,6727,914,8254,778,9320
      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 Cost13,15714,13815,24315,25415,123
Total Classroom Instruction7,3478,0658,5758,4878,572
Classroom-Salaries and Benefits7,0197,6678,1068,0208,242
Classroom-General Supplies and Textbooks235263297286229
Classroom-Purchased Services and Other94135172181101
Total Support Services1,4101,5931,9381,9401,942
Support Services-Salaries and Benefits1,3441,5181,8471,8491,875
Total Administrative Costs1,5571,6241,5491,5831,579
Administration-Salaries and Benefits1,2621,4011,3041,3341,360
Legal Costs00272513
Total Operations and Maintenance of Plant2,2862,2242,5832,6072,461
Operations & Maintenance of Plant-Salary & Ben.1,0141,1341,1931,2221,200
Total Food Services Costs00000
Total Extracurricular Costs511562557570508
Total Equipment Costs173244322316244
Employee Benefits as a % of Salaries30.96.736.640.141.9

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
  • THE PURCHASE OF SUPPLIES THROUGH THE ANNUAL EDUCATIONAL DATA SCHOOL
  • SUPPLY BID.
  • USE OF THE MONOMOUTH OCEAN EDUCATIONAL SERVICES COMMISSION FOR SPECIAL
  • EDUCATION TRANSPORTATION THE DISTRICT CANNOT PROVIDE ITSELF.
  • PROVIDE TRANSPORTATION SERVICES TO THE OCEAN TOWNSHIP SCHOOL DISTRICT
  • GRADES PREK - 12.
  • PURCHASE FUEL FOR BUSSES THROUGH THE STAFFORD TOWNSHIP COOPERATIVE
  • BELONG TO ACES FOR THE PURCHASE OF ELECTRICITY AND NATURAL GAS.
  • USE THE OCEAN COUNTY ROADS DEPARTMENT FOR ALL DISTRICT PAVING.
  • BELONG TO THE SCHOOL ALLIANCE INSURANCE FUND FOR ALL INSURANCE NEEDS.

 

Estimated Tax Rate Information
BEACH HAVEN
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,958,201 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,639,454,839 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2414 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,183,319 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,639,454,839 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2552 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,958,201 (G)
Estimated Equalized Valuation (as of 10/01/2009)2,098,503,567 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1886 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,183,319 (J)
Estimated Equalized Valuation (as of 10/01/2009)2,098,503,567 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1993 (L)
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BARNEGAT LIGHT
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,055,742 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,079,463,085 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1904 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,172,660 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,079,463,085 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2013 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,055,742 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,122,672,294 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1831 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,172,660 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,122,672,294 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1935 (L)
spacing
HARVEY CEDARS
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,582,571 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,372,843,906 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1881 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,729,452 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,372,843,906 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.1988 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,582,571 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,449,962,869 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1781 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,729,452 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,449,962,869 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1882 (L)
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LONG BEACH TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,207,860 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)7,457,674,019 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2039 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,072,791 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)7,457,674,019 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2155 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,207,860 (G)
Estimated Equalized Valuation (as of 10/01/2009)8,577,626,703 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1773 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,072,791 (J)
Estimated Equalized Valuation (as of 10/01/2009)8,577,626,703 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1874 (L)
spacing
SHIP BOTTOM
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,212,528 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,099,771,123 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2012 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,338,363 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,099,771,123 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2126 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,212,528 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,359,521,867 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1627 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,338,363 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,359,521,867 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1720 (L)
spacing
SURF CITY
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,876,878 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,520,874,026 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.2549 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,097,372 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,520,874,026 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2694 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,876,878 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,788,430,443 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.2168 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,097,372 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,788,430,443 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.2291 (L)
spacing
STAFFORD TWP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,311,306 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)4,346,798,668 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.1912 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,784,003 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)4,346,798,668 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.2021 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,311,306 (G)
Estimated Equalized Valuation (as of 10/01/2009)5,008,636,561 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.1659 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy8,784,003 (J)
Estimated Equalized Valuation (as of 10/01/2009)5,008,636,561 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.1754 (L)

 

Administrative Salaries
Employee Name: CRAIG HENRY 
Job TitleSuperintendent 
Base Annual Salary188,039 
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 Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances2,695 
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: DANIEL MACPHEE 
Job TitleAssistant Superintendent 
Base Annual Salary165,188 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,947 
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: LYNN SHUGARS 
Job TitleBusiness Administrator 
Base Annual Salary165,188 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract 
  Ending Date of Contract 
  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: 
Allowances1,593 
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