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User Friendly Budgets
2011-2012

OCEAN - TOMS RIVER REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time14,79514,63814,698
Pupils on Roll Regular Shared-Time233238238
spacing
Pupils on Roll - Special Full-Time2,1032,1562,156
Pupils on Roll - Special Shared-Time175143143
Private School Placements666764
spacing
Pupils Sent to Other Districts-Reg Prog441
Pupils Sent to Other Dists-Spec Ed Prog303131
Pupils Received336855
Pupils in State Facilities131212

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 3,600,000 0
Revenues from Local Sources:
Local Tax Levy 10-1210 115,800,000 126,219,467 131,104,192
Tuition 10-1300 400,375 323,410 893,277
Transportation Fees from Other LEAs 10-1420-1440 127,018 476,590 100,000
Interest Earned on Current Expense Emergency Res 10-1XXX 26,918 700 1,400
Interest Earned on Maintenance Reserve 10-1XXX 0 4,300 5,200
Interest Earned on Capital Reserve Funds 10-1XXX 0 5,000 4,800
Unrestricted Miscellaneous Revenues 10-1XXX 1,687,136 1,350,000 1,415,000
SUBTOTAL  118,041,447 128,379,467 133,523,869
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 4,500 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  4,500 0 0
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 122,829 0 0
Extraordinary Aid 10-3131 393,950 226,349 226,349
Other State Aids 10-3XXX 230,263 0 0
Categorical Special Education Aid 10-3132 8,610,931 8,557,865 8,557,865
Equalization Aid 10-3176 35,124,031 40,108,293 40,108,293
Categorical Security Aid 10-3177 1,586,757 1,766,358 1,766,358
Adjustment Aid 10-3178 12,699,974 7,220,565 9,180,410
Categorical Transportation Aid 10-3121 4,659,327 4,531,932 4,531,932
SUBTOTAL  63,428,062 62,411,362 64,371,207
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 0 205,009 224,785
Equalization Aid - ARRA ESF 16-4520 7,495,656 0 0
Equalization Aid - ARRA GSF 17-4521 290,168 0 0
Education Jobs Fund 18-4522 0 0 2,385,232
SUBTOTAL  7,785,824 205,009 2,610,017
Adjustment for Prior Year Encumbrances  0 1,037,499 0
Actual Revenues (Over)/Under Expenditures  5,995,049 0 0
TOTAL OPERATING BUDGET  195,254,882 195,633,337 200,505,093
GRANTS AND ENTITLEMENTS
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,182,453 1,232,317 1,232,317
TOTAL REVENUES FROM STATE SOURCES  1,182,453 1,232,317 1,232,317
Revenues from Federal Sources:
Title I 20-4411-4416 2,196,688 2,723,305 2,314,809
Title II 20-4451-4455 0 723,594 615,055
Title III 20-4491-4494 0 66,039 56,133
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,806,639 3,910,461 3,323,892
Other 20-4XXX 6,075,812 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  12,079,139 7,423,399 6,309,889
TOTAL GRANTS AND ENTITLEMENTS  13,261,592 8,655,716 7,542,206
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 171 106,081
Revenues from Local Sources:
Local Tax Levy 40-1210 6,661,617 6,427,760 6,303,660
TOTAL REVENUES FROM LOCAL SOURCES  6,661,617 6,427,760 6,303,660
Revenues from State Sources:
Debt Service Aid Type II 40-3160 456,431 338,632 362,645
TOTAL LOCAL REPAYMENT OF DEBT  7,118,048 6,766,563 6,772,386
Actual Revenues (Over)/Under Expenditures  -106,082 0 0
TOTAL REPAYMENT OF DEBT  7,011,966 6,766,563 6,772,386
TOTAL REVENUES/SOURCES  215,528,440 211,055,616 214,819,685
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  215,528,440 211,055,616 214,819,685

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX60,861,90459,813,16661,840,773
Special Education 11-2XX-100-XXX13,682,03513,966,52714,529,210
Basic Skills/Remedial 11-230-100-XXX996,333780,4851,042,149
Bilingual Education 11-240-100-XXX395,100411,157409,800
Vocational Programs - Local 11-3XX-100-XXX1,792,9491,602,9041,652,495
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX783,354678,846750,100
School Sponsored Athletics 11-402-100-XXX3,778,0723,703,5273,540,065
Community Services Programs/Operations 11-800-330-XXX27,57333,25029,417
Support Services:
Tuition 11-000-100-XXX667,5981,835,8612,629,621
Attendance and Social Work Services 11-000-211-XXX260,416268,300267,933
Health Services 11-000-213-XXX2,341,6832,286,8652,265,228
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,548,1662,345,7712,360,935
Guidance 11-000-218-XXX4,299,9893,982,4834,026,484
Child Study Teams 11-000-219-XXX2,612,6062,737,1172,711,210
Improvement of Instructional Services 11-000-221-XXX2,785,5222,798,4002,907,808
Educational Media Services - School Library 11-000-222-XXX1,876,0911,789,8521,704,650
Instructional Staff Training Services 11-000-223-XXX389,834424,961423,249
General Administration 11-000-230-XXX2,740,1172,361,0592,390,853
School Administration 11-000-240-XXX7,363,1997,012,6797,134,784
Central Svcs & Admin Info Technology 11-000-25X-XXX3,350,5763,426,0463,220,134
Interest Earned on Maintenance Reserve 10-60604,3005,200
Operation and Maintenance of Plant Services 11-000-26X-XXX19,645,58018,491,72518,045,879
Student Transportation Services 11-000-270-XXX12,933,06210,899,39911,485,387
Interest Earned on Current Expense Emergency Res 10-60707001,400
Personal Services - Employee Benefits 11-XXX-XXX-2XX48,657,08353,219,65254,442,533
Total Support Services Expenditures 112,471,522113,880,170116,016,688
TOTAL GENERAL CURRENT EXPENSE 194,788,842194,875,032199,817,297
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60405,0004,800
Equipment 12-XXX-XXX-73X258,936295,433358,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX160,413405,272272,396
TOTAL CAPITAL EXPENDITURES 419,349705,705635,196
Summer School:
Instruction 13-422-100-XXX43,53743,50043,500
Total Summer School 43,53743,50043,500
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX3,15400
Total Accredited Evening/Adult HS/Post-Grad. 3,15400
Evening School for the Foreign Born - Local:
Instruction 13-631-100-XXX09,1009,100
Total Evening School for Foreign-Born - Local 09,1009,100
TOTAL SPECIAL SCHOOLS 46,69152,60052,600
OPERATING BUDGET GRAND TOTAL 195,254,882195,633,337200,505,093
SPECIAL GRANTS AND ENTITLEMENTS
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX132,112108,280108,280
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0497,006497,006
Nonpublic Handicapped Services 20-XXX-XXX-XXX132,282413,849413,849
Nonpublic Nursing Services 20-XXX-XXX-XXX157,720128,302128,302
Nonpublic Technology Initiative 20-XXX-XXX-XXX084,88084,880
Other Special Projects 20-XXX-XXX-XXX760,33900
Total State Projects 1,182,4531,232,3171,232,317
Federal Projects:
Title I 20-XXX-XXX-XXX2,196,6882,723,3052,314,809
Title II 20-XXX-XXX-XXX0723,594615,055
Title III 20-XXX-XXX-XXX066,03956,133
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,806,6393,910,4613,323,892
Other Special Projects 20-XXX-XXX-XXX6,075,81200
Total Federal Projects 12,079,1397,423,3996,309,889
TOTAL GRANTS AND ENTITLEMENTS 13,261,5928,655,7167,542,206
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX7,011,9666,766,5636,772,386
TOTAL REPAYMENT OF DEBT 7,011,9666,766,5636,772,386
Total Expenditures 215,528,440211,055,616214,819,685
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 215,528,440211,055,616214,819,685

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget7,278,3575,762,2502,178,6602,178,660
  Repayment of Debt171106,253106,0810
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,406,0022,442,3922,447,3922,452,192
      Adult Education Programs0000
      Maintenance Reserve3,640,2882,640,2882,644,5882,649,788
      Legal Reserve1,783,437000
      Tuition Reserve0000
      Current Expense Emergency Reserve202,136703,439704,139705,539
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost9,90110,21810,57110,73510,905
Total Classroom Instruction5,9616,0046,2896,3926,595
Classroom-Salaries and Benefits5,7315,8016,0486,1386,323
Classroom-General Supplies and Textbooks156125148151154
Classroom-Purchased Services and Other757893103118
Total Support Services1,2841,4591,4291,3801,375
Support Services-Salaries and Benefits1,2091,3881,3521,3061,299
Total Administrative Costs9711,0991,0371,0191,019
Administration-Salaries and Benefits850978913884907
Legal Costs0105112123
Total Operations and Maintenance of Plant1,3491,4511,2911,3441,317
Operations & Maintenance of Plant-Salary & Ben.821914803833846
Total Food Services Costs00000
Total Extracurricular Costs326356272334327
Total Equipment Costs5915221721
Employee Benefits as a % of Salaries37.649.140.144.944.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 Taxpayers Guide to Education Spending (formerly Comparative Spending Guide) and can be found on the Department of Education's Internet address: http://www.state.nj.us/education under Finance. This publication is available in the board office and public libraries. The same calculations were performed using the 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
SS Park send/receive702,410 Year 2 of send/receive agreement(k-6)
Total Unusual Revenues702,410 

 

Shared Services
  • Toms River Regional Schools purchases fuel and pays for trash and
  • recycling pickup through Toms River Township. Additionally, we assist
  • the township with vehicle maintenance, printing and grounds and
  • construction projects. We also work in cooperation with the township for
  • snow removal. We also have shared service agreements with Seaside Park
  • and Seaside Heights and all budgets benefit from these
  • shared service agreements.

 

Estimated Tax Rate Information
DOVER TOWNSHIP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy119,751,064 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)16,986,477,060 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7050 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy125,508,850 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)16,986,477,060 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7389 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy119,751,064 (G)
Estimated Equalized Valuation (as of 10/01/2010)16,972,455,356 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7056 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy125,508,850 (J)
Estimated Equalized Valuation (as of 10/01/2010)16,972,455,356 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7395 (L)
spacing
SOUTH TOMS RIVER BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,969,409 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)282,485,773 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6972 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,066,898 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)282,485,773 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7317 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,969,409 (G)
Estimated Equalized Valuation (as of 10/01/2010)279,457,570 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7047 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,066,898 (J)
Estimated Equalized Valuation (as of 10/01/2010)279,457,570 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7396 (L)
spacing
BEACHWOOD BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,117,023 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,019,970,687 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.6978 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,459,219 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,019,970,687 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7313 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy7,117,023 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,008,703,787 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7056 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,459,219 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,008,703,787 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7395 (L)
spacing
PINE BEACH BOROUGH
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,264,361 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)302,358,228 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.7489 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,373,235 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)302,358,228 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.7849 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,264,361 (G)
Estimated Equalized Valuation (as of 10/01/2010)320,930,536 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.7056 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,373,235 (J)
Estimated Equalized Valuation (as of 10/01/2010)320,930,536 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.7395 (L)

 

Administrative Salaries
Employee Name:  
Job TitleAssistant Superintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.0 
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: 
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: Debra McKenna 
Job TitleAssistant Superintendent 
Base Annual Salary169,000 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,430 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,068 
  Retirement Plans15,000 
Contractual Post-Employment Benefits Amount47,500 
  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: Frank Roselli 
Job TitleSuperintendent Supt in Seaside Heights & Park 
Base Annual Salary179,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4720 
Shared Job Title+Supt in Seaside Park, 4710 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/22/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,550 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,551 
  Retirement Plans15,000 
Contractual Post-Employment Benefits Amount49,423 
  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: William Cardone 
Job TitleAssistant Superintendent 
Base Annual Salary179,000 
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 Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,550 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,410 
  Retirement Plans15,000 
Contractual Post-Employment Benefits Amount49,423 
  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: William Doering 
Job TitleBusiness Administrator 
Base Annual Salary170,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days 15 
  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: 
Allowances2,750 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount47,693 
  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