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User Friendly Budgets
2012-13

GLOUCESTER - SWEDESBORO-WOOLWICH

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time1,4811,4921,559
spacing
Pupils on Roll - Special Full-Time262228238
Private School Placements824
spacing
Pupils Sent to Other Districts-Reg Prog101
Pupils Sent to Other Dists-Spec Ed Prog367
Pupils Received200
Pupils in State Facilities010

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 627,000 832,398
Withdrawal from Maint. Reserve 10-310 0 300,000 74,982
Revenues from Local Sources:
Local Tax Levy 10-1210 12,402,141 12,827,192 13,306,662
Interest Earned on Capital Reserve Funds 10-1XXX 42 45 22
Other Restricted Miscellaneous Revenues 10-1XXX 59,830 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 25,770 14,000
SUBTOTAL  12,462,013 12,853,007 13,320,684
Revenues from State Sources:
Extraordinary Aid 10-3131 81,747 85,000 90,000
Other State Aids 10-3XXX 12,766 0 0
Categorical Special Education Aid 10-3132 952,076 952,076 990,298
Equalization Aid 10-3176 4,201,565 4,328,380 4,536,454
Categorical Security Aid 10-3177 0 60,254 138,795
Categorical Transportation Aid 10-3121 0 0 217,763
SUBTOTAL  5,248,154 5,425,710 5,973,310
Revenues from Federal Sources:
SUBTOTAL  56,855 151,000 0
Adjustment for Prior Year Encumbrances  0 3,625 0
Actual Revenues (Over)/Under Expenditures  -163,601 0 0
TOTAL OPERATING BUDGET  17,603,421 19,360,342 20,201,374
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 8,644 0 0
Revenues from Federal Sources:
Title I 20-4411-4416 110,403 50,000 50,000
Title II 20-4451-4455 31,262 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 504,419 260,972 250,000
Other 20-4XXX 0 30,000 24,000
TOTAL REVENUES FROM FEDERAL SOURCES  646,084 340,972 324,000
TOTAL GRANTS AND ENTITLEMENTS  654,728 340,972 324,000
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 48,397
Transfers from Other Funds 40-5200 6,212 0 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,834,937 2,821,785 2,884,871
Miscellaneous 40-1XXX 26,520 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,861,457 2,821,785 2,884,871
Revenues from State Sources:
Debt Service Aid Type II 40-3160 686,910 684,762 661,610
TOTAL LOCAL REPAYMENT OF DEBT  3,554,579 3,506,547 3,594,878
Actual Revenues (Over)/Under Expenditures  -13,970 0 0
TOTAL REPAYMENT OF DEBT  3,540,609 3,506,547 3,594,878
TOTAL REVENUES/SOURCES  21,798,758 23,207,861 24,120,252
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  21,798,758 23,207,861 24,120,252

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX5,080,4795,317,1005,606,625
Special Education 11-2XX-100-XXX2,256,6952,430,4592,481,870
Basic Skills/Remedial 11-230-100-XXX275,174454,658353,423
Bilingual Education 11-240-100-XXX24,80426,37826,963
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX23,22513,55013,550
Community Services Programs/Operations 11-800-330-XXX3,5007,2107,210
Support Services:
Tuition 11-000-100-XXX433,265564,142461,134
Attendance and Social Work Services 11-000-211-XXX200200200
Health Services 11-000-213-XXX238,248249,090254,264
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217820,949785,233845,394
Guidance 11-000-218-XXX169,849179,736283,771
Child Study Teams 11-000-219-XXX481,791554,355610,056
Improvement of Instructional Services 11-000-221-XXX80,00060,00061,350
Educational Media Services - School Library 11-000-222-XXX146,674123,882137,081
Instructional Staff Training Services 11-000-223-XXX49,78977,00077,000
General Administration 11-000-230-XXX463,838713,159570,389
School Administration 11-000-240-XXX508,506504,973548,933
Central Svcs & Admin Info Technology 11-000-25X-XXX392,339437,960433,516
Operation and Maintenance of Plant Services 11-000-26X-XXX1,869,7402,063,8612,159,924
Student Transportation Services 11-000-270-XXX1,288,7221,471,1761,541,176
Personal Services - Employee Benefits 11-XXX-XXX-2XX2,884,3353,258,6023,637,579
Total Support Services Expenditures 9,828,24511,043,36911,621,767
TOTAL GENERAL CURRENT EXPENSE 17,492,12219,292,72420,111,408
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-60404522
Equipment 12-XXX-XXX-73X8,0007,5007,500
Facilities Acquisition and Construction Services 12-000-4XX-XXX103,29960,07382,444
TOTAL CAPITAL EXPENDITURES 111,29967,61889,966
OPERATING BUDGET GRAND TOTAL 17,603,42119,360,34220,201,374
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX8,64400
Federal Projects:
Title I 20-XXX-XXX-XXX110,40350,00050,000
Title II 20-XXX-XXX-XXX31,26200
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX504,419260,972250,000
Other Special Projects 20-XXX-XXX-XXX030,00024,000
Total Federal Projects 646,084340,972324,000
TOTAL GRANTS AND ENTITLEMENTS 654,728340,972324,000
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX3,540,6093,506,5473,594,878
TOTAL REPAYMENT OF DEBT 3,540,6093,506,5473,594,878
Total Expenditures 21,798,75823,207,86124,120,252
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 21,798,75823,207,86124,120,252

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget702,842956,915637,644237,644
  Repayment of Debt30,51644,48648,3970
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve9,0409,0839,1289,150
      Adult Education Programs0000
      Maintenance Reserve500,000500,000600,000525,018
      Legal Reserve627,808540,127432,3980
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost9,5569,0348,63710,03310,077
Total Classroom Instruction6,0065,6035,2586,0556,076
Classroom-Salaries and Benefits5,8515,4485,0555,8395,807
Classroom-General Supplies and Textbooks130153172191191
Classroom-Purchased Services and Other242312478
Total Support Services1,3501,3361,0661,2081,292
Support Services-Salaries and Benefits909875635733772
Total Administrative Costs1,0589499521,1971,111
Administration-Salaries and Benefits828743716839845
Legal Costs034288
Total Operations and Maintenance of Plant1,0941,1261,0451,2081,211
Operations & Maintenance of Plant-Salary & Ben.253244180208245
Board Contribution to Food Services00000
Total Extracurricular Costs2117788
Total Equipment Costs05444
Employee Benefits as a % of Salaries28.129.131.731.133.6

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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
  • KINGSWAY JOINT TRANSPORTATION - SCHOOL BUS SERVICE
  • PITTSGROVE TWP. JOINT PURCHASING - COPY PAPER
  • OLDSMAN TWP. BOE - JOINT PURCHASING - MAINTENANCE SUPPLIES
  • EDUCATIONAL DATA SERVICES - AUDIO AND VISUAL SUPPLIES
  • ED DATA - SCIENCE SUPPLIES
  • ED DATA - ART SUPPLIES
  • ED DATA - OFFICE AND COMPUTER SUPPLIES
  • ED DATA - CLASSROOM SUPPLIES
  • STATE CONTRACT - COPIERS
  • STATE CONTRACT - COMPUTERS/SERVERS
  • STATE CONTRACT - CLASSROOM AND OFFICE FURNITURE
  • ERIC GROUP -FACILITY/BOILER/EQUIPMENT INSURANCE
  • ERIC GROUP - STUDENT ACCIDENT INSURANCE
  • ERIC GROUP - WORKERS COMPENSATION
  • ERIC GROUP - DISTRICT AUTO INSURANCE
  • ACES - ELECTRIC/GAS (ENERGY)
  • GLOUCESTER COUNTY SPECIAL SERVICE - SPECIAL NEEDS
  • GLOUCESTER COUNTY SPECIAL SERVICES - SPECIAL SERVICE TRANSPORTATION
  • EAST GREENWICH/S. HARRISON/LOGAN SHARED CURRICULUM WRITER

 

Estimated Tax Rate Information
SWEDESBORO BOROUGH
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,893,721 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)191,503,120 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.9889 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,307,257 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)191,503,120 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1001.2048 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,893,721 (G)
Estimated Equalized Valuation (as of 10/01/2011)193,239,767 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9800 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,307,257 (J)
Estimated Equalized Valuation (as of 10/01/2011)193,239,767 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.1940 (L)
spacing
WOOLWICH TOWNSHIP
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,389,425 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)628,553,882 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1001.8120 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,858,641 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)628,553,882 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1002.2048 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy11,389,425 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,139,088,779 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.9999 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy13,858,641 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,139,088,779 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1001.2166 (L)

 

Administrative Salaries
Employee Name: ED LEYPOLDT 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary82,123 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other1,868 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT FOR TEN YEARS 
   Buyback of Vacation Days at the End of ContractAND BE AT THE STATUTORY RETIREMENT AGE 
   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: HEATHER WORRELL 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary98,331 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other936 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT FOR TEN YEARS 
   Buyback of Vacation Days at the End of ContractAND BE AT THE STATUTORY RETIREMENT AGE 
   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: JAMES MARCHESANI 
Job TitlePrincipal 
Base Annual Salary95,472 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other282 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT FOR TEN YEARS 
   Buyback of Vacation Days at the End of ContractAND BE AT THE STATUTORY RETIREMENT AGE 
   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 PSZWARO 
Job TitlePrincipal 
Base Annual Salary89,964 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other1,068 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT FOR TEN YEARS 
   Buyback of Vacation Days at the End of ContractAND BE AT THE STATUTORY RETIREMENT AGE 
   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: LEIGH DONATO 
Job TitleVice Principal 
Base Annual Salary82,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other396 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT FOR TEN YEARS 
   Buyback of Vacation Days at the End of ContractAND BE AT THE STATUTORY RETIREMENT AGE 
   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: MICHAEL GRIGGEL 
Job TitleBusiness Administrator 
Base Annual Salary102,900 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other720 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT TEN YEARS AND 
   Buyback of Vacation Days at the End of ContractBE AT THE STATUTORY RETIREMENT AGE 
   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: ROB TITUS 
Job TitlePrincipal 
Base Annual Salary111,930 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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, Other554 
  Retirement Plans
Contractual Post-Employment Benefits Amount
  Description of: 
   Buyback of Sick Days at the End of ContractMUST BE IN THE DISTRICT TEN YEARS & BE 
   Buyback of Vacation Days at the End of ContractAT THE STATUTORY RETIREMENT AGE 
   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: VICTOR VALESKI 
Job TitleSuperintendent 
Base Annual Salary135,070 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/01/2010 
  Ending Date of Contract06/30/2014 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 20 
  Contracted Number of Annual Sick Days 12 
  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 ContractMUST BE IN DISTRICT TEN YEARS AND BE A 
   Buyback of Vacation Days at the End of ContractT THE STATUTORY RETIREMENT AGE 
   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