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User Friendly Budgets
2012-13

MERCER - MERCER CO SPECIAL SERVICE

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll - Special Full-Time632599605
Pupils on Roll - Special Shared-Time222920

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 973,229 2,367,279
Withdrawal from Cap Res-for Local Share 10-307 0 200,000 200,000
Revenues from Local Sources:
County Tax Levy 10-1210 2,870,529 2,870,529 2,870,529
Tuition from LEAs 10-1310 29,761,377 29,907,979 28,615,587
Other Tuition 10-1320-1340 3,834,604 3,163,929 3,052,142
Non-Resident Fees 10-1350 170,013 75,275 163,800
Interest Earned on Capital Reserve Funds 10-1XXX 1,003 1,000 1,000
Unrestricted Miscellaneous Revenues 10-1XXX 368,423 403,250 400,250
SUBTOTAL  37,005,949 36,421,962 35,103,308
Revenues from State Sources:
Other State Aids 10-3XXX 742 0 0
SUBTOTAL  742 0 0
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 276,432 232,500 240,000
Adjustment for Prior Year Encumbrances  0 104,940 0
Actual Revenues (Over)/Under Expenditures  -2,051,580 0 0
TOTAL OPERATING BUDGET  35,231,543 37,932,631 37,910,587
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 510,376 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 725,691 828,482 595,598
TOTAL REVENUES FROM STATE SOURCES  725,691 828,482 595,598
Revenues from Federal Sources:
Title I 20-4411-4416 92,999 0 0
Vocational Education 20-4430 17,637 66,576 25,000
Other 20-4XXX 33,830 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  144,466 66,576 25,000
TOTAL GRANTS AND ENTITLEMENTS  1,380,533 895,058 620,598
TOTAL REVENUES/SOURCES  36,612,076 38,827,689 38,531,185
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  36,612,076 38,827,689 38,531,185

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Special Education 11-2XX-100-XXX14,473,34814,993,94215,453,177
Other Instructional Programs 11-4XX-100-XXX36,00036,00040,897
Support Services:
Health Services 11-000-213-XXX542,327561,436552,966
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,460,4794,393,0804,208,224
Child Study Teams 11-000-219-XXX1,158,1271,228,4561,113,661
Improvement of Instructional Services 11-000-221-XXX414,448593,298585,758
Educational Media Services - School Library 11-000-222-XXX135,856143,906145,090
Instructional Staff Training Services 11-000-223-XXX11,50418,35027,050
General Administration 11-000-230-XXX317,327406,699380,284
School Administration 11-000-240-XXX1,006,3931,192,7031,254,164
Central Svcs & Admin Info Technology 11-000-25X-XXX945,8001,177,5901,199,064
Operation and Maintenance of Plant Services 11-000-26X-XXX2,460,9932,994,9012,847,108
Student Transportation Services 11-000-270-XXX32,79537,37435,659
Personal Services - Employee Benefits 11-XXX-XXX-2XX9,058,8599,743,5669,630,485
Total Support Services Expenditures 20,544,90822,491,35921,979,513
TOTAL GENERAL CURRENT EXPENSE 35,054,25637,521,30137,473,587
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040200,000200,000
Interest Earned on Capital Reserve 10-60401,0001,000
Equipment 12-XXX-XXX-73X70,15157,93036,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX107,136152,400200,000
TOTAL CAPITAL EXPENDITURES 177,287411,330437,000
OPERATING BUDGET GRAND TOTAL 35,231,54337,932,63137,910,587
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX510,37600
Other State Projects:
Other Special Projects 20-XXX-XXX-XXX725,691828,482595,598
Total State Projects 725,691828,482595,598
Federal Projects:
Title I 20-XXX-XXX-XXX92,99900
Vocational Education 20-XXX-XXX-XXX17,63766,57625,000
Other Special Projects 20-XXX-XXX-XXX33,83000
Total Federal Projects 144,46666,57625,000
TOTAL GRANTS AND ENTITLEMENTS 1,380,533895,058620,598
Total Expenditures 36,612,07638,827,68938,531,185
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 36,612,07638,827,68938,531,185

 

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 Budget6,008,4617,814,8896,841,6604,474,381
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve499,821750,824752,824753,824
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost49,68349,37158,16761,09760,873
Total Classroom Instruction28,50628,18232,84334,37635,040
Classroom-Salaries and Benefits28,13527,77932,32133,89334,508
Classroom-General Supplies and Textbooks235263369394371
Classroom-Purchased Services and Other13714015489162
Total Support Services12,73213,02914,61015,36614,608
Support Services-Salaries and Benefits12,59212,76714,23814,97314,236
Total Administrative Costs4,5524,1605,5055,8175,938
Administration-Salaries and Benefits3,7973,4514,5364,7704,960
Legal Costs09764121124
Total Operations and Maintenance of Plant3,8403,9415,1355,4615,209
Operations & Maintenance of Plant-Salary & Ben.1,8521,6952,0822,1382,158
Board Contribution to Food Services00000
Total Extracurricular Costs00000
Total Equipment Costs5799969459
Employee Benefits as a % of Salaries39.538.538.939.538.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 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
  • -SHARED ADMINISTRATORS-SUPERINTENDENT, BUSINESS ADMINSTRATOR, ASST.
  • BUSINESS ADMINISTRATOR, HR MANAGER & DIRECTOR OF STUDENT SERVICES $160K
  • -MERCER COUNTY PURCHASING COOPERATIVE $ 10K
  • -SHARED TRANSPORTATION MAINTENANCE WITH MCTS $ 5K
  • -JOINT INSURANCE FUND $100K
  • -SAFETY TRAINING $ 3K
  • -MERCER COORDINATED TRANSPORTATION SYSTEM $ 50K
  • -MERCER COUNTY INTEGRATED PRESCHOOL $ 10K
  • -MERCER COUNTY AUGMENTATIVE ASSISTIVE PROGRAMMING $ 50K
  • -MERCER COUNTY STAFF DEVELOPMENT SERVICES $ 1K
  • -MERCER COUNTY ASSESSMENT PROGRAM $ 40K
  • -SHARED SUPPORT STAFF AS NEEDED $ 25K

 

Administrative Salaries
Employee Name: CARL KREGER 
Job TitleAssistant Superintendent 
Base Annual Salary151,175 
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 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: 
Allowances1,610 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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: CHRISTINE MACDONALD 
Job TitleHR MANAGER 
Base Annual Salary84,460 
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 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: 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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: CHRISTOPHER COX 
Job TitleCOMPUTER TECHNICIAN 
Base Annual Salary101,726 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 14 
  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 ContractRETIREMENT 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of Contract100% UPON RETIREMENT 
   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 Cash10 DAYS EACH YEAR 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: DEBORAH DONNELLY 
Job TitleCOMPTROLLER 
Base Annual Salary79,181 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 14 
  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: 
Allowances243 
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 ContractRETIREMENT 50% DAILY RATE, MAX $15K 
   Buyback of Vacation Days at the End of Contract100% UPON RETIREMENT 
   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: EVA HENSLEY 
Job TitleCONFIDENTIAL SECRETARY 
Base Annual Salary80,597 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 14 
  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 ContractRETIREMENT 50% DAILY RATE, MAX $22,000 
   Buyback of Vacation Days at the End of Contract100% UPON RETIREMENT 
   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 Cash10 DAYS EACH YEAR 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: FREDERICK HILLMAM 
Job TitleTECH SPV/BLD & GROUNDS SPV 
Base Annual Salary136,853 
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 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: 
Allowances448 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING THE DIST. 100% DAILY RATE 
   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: KIMBERLY SCHNEIDER 
Job TitleSuperintendent 
Base Annual Salary
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleSUPERINTENDENT 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2009 
  Ending Date of Contract06/30/2013 
  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 ContractShared w/MCTS (see MCTS SD17) 
   Buyback of Vacation Days at the End of ContractShared w/MCTS (see MCTS SD17) 
   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 LEE 
Job TitleDIRECTOR STUDENT SERVICES 
Base Annual Salary127,500 
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 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: 
Allowances245 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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: NANCY SWIRSKY 
Job TitleBusiness Administrator 
Base Annual Salary143,430 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleBUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances1,446 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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: STEPHANIE MOSS 
Job TitleCOMPUTER TECHNICIAN 
Base Annual Salary78,898 
Full Time Equivalents (FTE)0.8 
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 Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days 14 
  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 ContractRETIREMENT 50% DAILY RATE, MAX $22K 
   Buyback of Vacation Days at the End of Contract100% UPON RETIREMENT 
   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 Cash10 DAYS EACH YEAR 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: TANYA DAWSON 
Job TitleAsst Business Administrator 
Base Annual Salary88,954 
Full Time Equivalents (FTE)0.5 
Shared with another district?
Shared County 
Shared District3105 
Shared Job TitleASST. BUSINESS ADMINISTRATOR 
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2011 
  Ending Date of Contract06/30/2012 
  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: 
Allowances175 
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 ContractUPON RETIRE. DAILY RATE, MAX $15,000 
   Buyback of Vacation Days at the End of ContractUPON LEAVING DIST. 100% DAILY RATE 
   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