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User Friendly Budgets
2010

MIDDLESEX - NORTH BRUNSWICK TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time5,0285,1625,309
spacing
Pupils on Roll - Special Full-Time694705717
Pupils on Roll - Special Shared-Time555
Private School Placements564949
spacing
Pupils Sent to Other Districts-Reg Prog950
Pupils Sent to Other Dists-Spec Ed Prog442929
Pupils Received292626
Pupils in State Facilities899

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,000,000 2,588,161
Transfers from Other Funds 10-5200 65,589 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 63,431,596 62,874,980 65,791,344
Interest Earned on Capital Reserve Funds 10-1XXX 26,227 500 500
Unrestricted Miscellaneous Revenues 10-1XXX 612,373 350,500 500,000
SUBTOTAL  64,070,196 63,225,980 66,291,844
Revenues from State Sources:
Extraordinary Aid 10-3131 554,271 330,318 250,000
Other State Aids 10-3XXX 70,328 0 0
Categorical Special Education Aid 10-3132 2,993,749 3,267,444 2,120,429
Equalization Aid 10-3176 6,672,696 5,578,419 6,560,373
Categorical Security Aid 10-3177 767,585 844,419 0
Categorical Transportation Aid 10-3121 1,340,446 1,713,287 0
SUBTOTAL  12,399,075 11,733,887 8,930,802
Revenues from Federal Sources:
IMPACT Aid 10-4100 29,299 0 0
Medicaid Reimbursement 10-4200 0 85,043 71,650
Equalization Aid - ARRA ESF 16-4520 0 1,190,464 0
Equalization Aid - ARRA GSF 17-4521 0 46,085 0
SUBTOTAL  29,299 1,321,592 71,650
Adjustment for Prior Year Encumbrances  0 371,604 0
Actual Revenues (Over)/Under Expenditures  -164,140 0 0
TOTAL OPERATING BUDGET  76,400,019 79,653,063 77,882,457
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 414,361 207,083 215,000
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 25,447 17,539 17,539
TOTAL REVENUES FROM STATE SOURCES  25,447 17,539 17,539
Revenues from Federal Sources:
Title I 20-4411-4416 411,087 791,127 591,445
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,111,852 1,584,587 1,403,636
Other 20-4XXX 279,239 300,000 300,000
TOTAL REVENUES FROM FEDERAL SOURCES  1,802,178 2,675,714 2,295,081
TOTAL GRANTS AND ENTITLEMENTS  2,241,986 2,900,336 2,527,620
REPAYMENT OF DEBT
Transfers from Other Funds 40-5200 2,270 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 5,780,296 5,971,725 5,986,596
TOTAL REVENUES FROM LOCAL SOURCES  5,780,296 5,971,725 5,986,596
TOTAL LOCAL REPAYMENT OF DEBT  5,782,566 5,971,725 5,986,596
Actual Revenues (Over)/Under Expenditures  170,898 0 0
TOTAL REPAYMENT OF DEBT  5,953,464 5,971,725 5,986,596
TOTAL REVENUES/SOURCES  84,595,469 88,525,124 86,396,673
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  84,595,469 88,525,124 86,396,673

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX24,306,00824,512,50122,377,216
Special Education 11-2XX-100-XXX5,608,0996,132,8497,079,842
Basic Skills/Remedial 11-230-100-XXX2,374,0652,322,0192,449,225
Bilingual Education 11-240-100-XXX861,585829,180921,974
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX214,999231,456228,214
School Sponsored Athletics 11-402-100-XXX946,318925,032564,025
Support Services:
Tuition 11-000-100-XXX4,033,6133,854,8713,480,280
Attendance and Social Work Services 11-000-211-XXX138,16412,50015,000
Health Services 11-000-213-XXX535,004625,798539,210
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,618,6181,863,0821,383,971
Guidance 11-000-218-XXX1,125,9371,222,9151,115,535
Child Study Teams 11-000-219-XXX1,941,0662,225,7872,272,112
Improvement of Instructional Services 11-000-221-XXX1,171,4761,113,3861,276,288
Educational Media Services - School Library 11-000-222-XXX641,750608,909504,444
Instructional Staff Training Services 11-000-223-XXX216,919281,833223,976
General Administration 11-000-230-XXX710,431992,113880,289
School Administration 11-000-240-XXX2,664,0952,919,9572,778,646
Central Svcs & Admin Info Technology 11-000-25X-XXX1,454,4611,485,2751,647,966
Operation and Maintenance of Plant Services 11-000-26X-XXX7,722,5618,097,5967,840,117
Student Transportation Services 11-000-270-XXX4,159,0924,302,3084,288,502
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,789,02712,806,23214,009,009
Total Support Services Expenditures 39,922,21442,412,56242,255,345
TOTAL GENERAL CURRENT EXPENSE 74,233,28877,365,59975,875,841
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-6040500500
Equipment 12-XXX-XXX-73X532,777336,082198,550
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,120,4141,534,4461,387,566
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931105,25000
TOTAL CAPITAL EXPENDITURES 1,758,4411,871,0281,586,616
Transfer of Funds to Charter Schools 10-000-100-56X408,290416,436420,000
OPERATING BUDGET GRAND TOTAL 76,400,01979,653,06377,882,457
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX414,361207,083215,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX7,7213,3863,386
Nonpublic Auxiliary Services 20-XXX-XXX-XXX9741,1521,152
Nonpublic Handicapped Services 20-XXX-XXX-XXX9303,5873,587
Nonpublic Nursing Services 20-XXX-XXX-XXX10,4224,0144,014
Nonpublic Technology Initiative 20-XXX-XXX-XXX5,4005,4005,400
Total State Projects 25,44717,53917,539
Federal Projects:
Title I 20-XXX-XXX-XXX411,087791,127591,445
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,111,8521,584,5871,403,636
Other Special Projects 20-XXX-XXX-XXX279,239300,000300,000
Total Federal Projects 1,802,1782,675,7142,295,081
TOTAL GRANTS AND ENTITLEMENTS 2,241,9862,900,3362,527,620
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX5,953,4645,971,7255,986,596
TOTAL REPAYMENT OF DEBT 5,953,4645,971,7255,986,596
Total Expenditures 84,595,46988,525,12486,396,673
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 84,595,46988,525,12486,396,673

 

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 Budget1,447,0423,263,1322,557,6491,557,649
  Repayment of Debt178,6597,76100
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,865,8082,786,787955,763956,263
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve5,328,6633,147,3101,588,1610
      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 Cost11,12611,63111,87311,84411,358
Total Classroom Instruction6,8147,2317,1777,2307,020
Classroom-Salaries and Benefits6,5076,8996,8616,9296,758
Classroom-General Supplies and Textbooks243268233220189
Classroom-Purchased Services and Other6565838073
Total Support Services1,5121,5871,7101,6811,549
Support Services-Salaries and Benefits1,3511,4151,5251,5341,435
Total Administrative Costs1,0499961,0711,0941,092
Administration-Salaries and Benefits842828906909934
Legal Costs00253017
Total Operations and Maintenance of Plant1,5151,5411,6521,5781,505
Operations & Maintenance of Plant-Salary & Ben.862888949914864
Total Food Services Costs00000
Total Extracurricular Costs203243236236159
Total Equipment Costs7694215833
Employee Benefits as a % of Salaries2625.126.726.229.6

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
  • Jointure transportation contracts with South Brunswick BOE, Middlesex
  • Regional Educational Services Commission, and parent contracts to
  • generate savings over contracting independently.
  • Participation in Northern Middlesex Alliance banking consortium to
  • obtain higher interest rates, lower fees and additional services at no
  • additional charge. Interest returns have outperformed the NJ Cash
  • Management Fund and NJ ARM.
  • Participation in shared service arrangement with North Brunswick Twp. for
  • facilities use and maintenance, fuel purchases, and sharing of purchasing
  • clerk services. The township provided the board with a new middle school
  • parking lot in exchange for some board provided services.
  • Participation in cooperative purchasing arrangments with MRESC, EdData,
  • Northern Middlesex Alliance for supplies, copiers, energy, etc.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy65,791,344 (A)
Estimated Net Taxable Valuation (as of 02/01/2010)2,469,963,068 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1002.6637 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,777,940 (D)
Estimated Net Taxable Valuation (as of 02/01/2010)2,469,963,068 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1002.9060 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy65,791,344 (G)
Estimated Equalized Valuation (as of 02/01/2010)4,917,306,526 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1001.3380 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy71,777,940 (J)
Estimated Equalized Valuation (as of 02/01/2010)4,917,306,526 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1001.4597 (L)

 

Administrative Salaries
Employee Name: Amy Gallagher 
Job TitleBusiness Administrator 
Base Annual Salary138,020 
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 Days260 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days13 
  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, Other2,281 
  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$531/day; maximum of 22 
   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: Donna Bergen 
Job TitleSecretary 
Base Annual Salary76,758 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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, Other1,779 
  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$295/day; maximum of 25 days 
   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: Dr. Brian Zychowski 
Job TitleSuperintendent 
Base Annual Salary185,658 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract04/01/2007 
  Ending Date of Contract07/01/2011 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 25 
  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: 
Allowances7,180 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,295 
  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$774 per day; approx. 10 days unused 
   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 Cashper diem rate; maximum of 10 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Graziella Glassen 
Job TitleExecutive Assistant 
Base Annual Salary76,885 
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 Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days13 
  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, Other1,780 
  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$296/day; maximum of 23 days 
   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: Lorraine Knox 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary77,666 
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 Days260 
  Contracted Number of Annual Vacation Days 24 
  Contracted Number of Annual Sick Days13 
  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, Other1,863 
  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$299/day; maximum of 24 days 
   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: Martin Schneider 
Job TitleInformation Technology 
Base Annual Salary94,760 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days13 
  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, Other1,990 
  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$364/day; maximum of 20 
   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: Robin Finn 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary79,225 
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 Days260 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days13 
  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, Other1,127 
  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$304/day; maximum of 23 days 
   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: Stephen George 
Job TitleInformation Technology 
Base Annual Salary93,107 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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, Other1,978 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$110/day; only paid on retirement 
   Buyback of Vacation Days at the End of Contract$358/day; maximum of 25 days 
   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: William O'Connor 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary118,534 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days13 
  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, Other2,166 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of Contract$110/day; only paid on retirement 
   Buyback of Vacation Days at the End of Contract$455/day; maximum of 25 
   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