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User Friendly Budgets
2010

ESSEX - CITY OF ORANGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time3,8783,9064,046
Pupils on Roll Regular Shared-Time100
spacing
Pupils on Roll - Special Full-Time634665681
Pupils on Roll - Special Shared-Time61717
Private School Placements746970
spacing
Pupils Sent to Contracted Preschool Prog689650655
Pupils Sent to Other Districts-Reg Prog536
Pupils Sent to Other Dists-Spec Ed Prog565252
Pupils Received477
Pupils in State Facilities161515

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 350,000
Revenues from Local Sources:
Local Tax Levy 10-1210 9,288,678 9,660,225 10,046,634
Tuition 10-1300 34,550 40,000 70,681
Interest Earned on Capital Reserve Funds 10-1XXX 11,645 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 381,473 295,000 130,000
SUBTOTAL  9,716,346 9,995,225 10,247,315
Revenues from State Sources:
School Choice Aid 10-3116 664,000 0 0
Extraordinary Aid 10-3131 0 432,340 432,340
Other State Aids 10-3XXX 1,116,199 0 0
Categorical Special Education Aid 10-3132 2,554,160 2,619,920 1,498,267
Educational Adequacy Aid 10-3175 0 2,282,887 2,282,887
Equalization Aid 10-3176 56,984,178 49,104,059 59,588,152
Categorical Security Aid 10-3177 1,677,424 1,885,847 0
Categorical Transportation Aid 10-3121 361,798 581,676 0
SUBTOTAL  63,357,759 56,906,729 63,801,646
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 76,843 226,898 128,560
Equalization Aid - ARRA ESF 16-4520 0 10,479,069 0
Equalization Aid - ARRA GSF 17-4521 0 405,660 0
SUBTOTAL  76,843 11,111,627 128,560
Adjustment for Prior Year Encumbrances  0 204,712 0
Actual Revenues (Over)/Under Expenditures  251,789 0 0
TOTAL OPERATING BUDGET  73,402,737 78,218,293 74,527,521
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 83,114 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 277 0 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 119,626
Early Childhood Program Aid 20-3211 7,968,564 0 0
Preschool Education Aid 20-3218 447,376 9,025,154 9,099,421
Other Restricted Entitlements 20-32XX 0 496,696 447,452
TOTAL REVENUES FROM STATE SOURCES  8,416,217 9,521,850 9,666,499
Revenues from Federal Sources:
Title I 20-4411-4416 2,434,471 1,631,769 1,800,000
Title II 20-4451-4455 0 0 421,012
Title III 20-4491-4494 0 0 152,735
Title IV 20-4471-4474 0 0 30,500
Title VI 20-4417-4418 757 0 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,341,899 1,271,439 1,230,000
Other 20-4XXX 1,298,207 659,989 232,438
TOTAL REVENUES FROM FEDERAL SOURCES  5,075,334 3,563,197 3,866,685
TOTAL GRANTS AND ENTITLEMENTS  13,574,665 13,085,047 13,533,184
TOTAL REVENUES/SOURCES  86,977,402 91,303,340 88,060,705
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  86,977,402 91,303,340 88,060,705

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX1,854,1442,679,7602,672,892
Special Education 11-2XX-100-XXX8,19320,00020,000
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX090,30084,864
School Sponsored Athletics 11-402-100-XXX0405,400377,950
Community Services Programs/Operations 11-800-330-XXX469,76742,00041,000
Support Services:
Tuition 11-000-100-XXX7,483,8386,683,9316,007,293
Attendance and Social Work Services 11-000-211-XXX22,21630,04028,500
Health Services 11-000-213-XXX12,66068,00035,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2170130,0005,000
Guidance 11-000-218-XXX2,755,31713,30034,500
Child Study Teams 11-000-219-XXX02,878,3242,389,839
Improvement of Instructional Services 11-000-221-XXX1,390,8741,562,4101,311,604
Educational Media Services - School Library 11-000-222-XXX30,91630,00036,825
Instructional Staff Training Services 11-000-223-XXX376,444475,874325,006
General Administration 11-000-230-XXX886,9481,127,1081,133,885
School Administration 11-000-240-XXX94,62175,73973,533
Central Svcs & Admin Info Technology 11-000-25X-XXX02,338,8982,485,367
Operation and Maintenance of Plant Services 11-000-26X-XXX5,633,6785,400,5225,845,440
Student Transportation Services 11-000-270-XXX2,666,3403,161,6612,923,702
Personal Services - Employee Benefits 11-XXX-XXX-2XX4,271,6822,116,0002,974,000
Food Services 11-000-310-XXX372,139324,303300,000
Total Support Services Expenditures 25,997,67326,416,11025,909,494
TOTAL GENERAL CURRENT EXPENSE 28,329,77729,653,57029,106,200
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X160,523305,000250,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0239,214480,000
TOTAL CAPITAL EXPENDITURES 160,523544,214730,000
Summer School:
Instruction 13-422-100-XXX53,30840,10076,000
Total Summer School 53,30840,10076,000
TOTAL SPECIAL SCHOOLS 53,30840,10076,000
Transfer of Funds to Charter Schools 10-000-100-56X0958,180706,766
General Fund Contribution to SBB 10-000-520-93044,859,12947,022,22943,908,555
OPERATING BUDGET GRAND TOTAL 73,402,73778,218,29374,527,521
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX83,11400
Preschool Education Aid:
Instruction 20-218-100-XXX553,319692,793699,046
Support Services 20-218-200-XXX7,415,2458,302,3618,508,001
Facilities Acquisition and Construction Services 20-218-400-XXX030,00012,000
TOTAL PRESCHOOL EDUCATION AID 7,968,5649,025,1549,219,047
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX13,38213,38214,452
Nonpublic Auxiliary Services 20-XXX-XXX-XXX172,77056,840335,000
Nonpublic Handicapped Services 20-XXX-XXX-XXX95,05077,34472,000
Nonpublic Nursing Services 20-XXX-XXX-XXX16,26318,06517,000
Nonpublic Technology Initiative 20-XXX-XXX-XXX9,3609,3609,000
Other Special Projects 20-XXX-XXX-XXX140,828321,7050
Total State Projects 8,416,2179,521,8509,666,499
Federal Projects:
Title I 20-XXX-XXX-XXX2,434,471486,281932,500
Title II 20-XXX-XXX-XXX0081,012
Title III 20-XXX-XXX-XXX0013,182
Title IV 20-XXX-XXX-XXX0030,500
Title VI 20-XXX-XXX-XXX75700
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,341,8991,271,4391,230,000
Other Special Projects 20-XXX-XXX-XXX1,298,207198,258232,438
Total Federal Projects 5,075,3341,955,9782,519,632
Grant & Entitlements Cont to SBB 20-XXX-XXX-93001,607,2191,347,053
TOTAL GRANTS AND ENTITLEMENTS 13,574,66513,085,04713,533,184
Total Expenditures 86,977,40291,303,34088,060,705
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 86,977,40291,303,34088,060,705

 

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 Budget217,456504,3671,154,367804,367
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve0000
      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 Cost16,45816,84914,88915,71914,582
Total Classroom Instruction8,7919,0838,5249,0198,490
Classroom-Salaries and Benefits8,3268,7218,1538,5828,111
Classroom-General Supplies and Textbooks288268311327236
Classroom-Purchased Services and Other1779460109143
Total Support Services4,2424,3723,1023,2662,544
Support Services-Salaries and Benefits2,9092,9742,8372,9872,302
Total Administrative Costs1,5331,6191,6661,7541,754
Administration-Salaries and Benefits1,3651,4901,2511,3171,330
Legal Costs00242523
Total Operations and Maintenance of Plant1,6061,5081,3751,4471,522
Operations & Maintenance of Plant-Salary & Ben.379124319336412
Total Food Services Costs11088687264
Total Extracurricular Costs16258141148193
Total Equipment Costs3138727659
Employee Benefits as a % of Salaries25.923.921.421.427

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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2008-092009-102010-11
Resources:
General Fund Contribution 15-520044,859,12947,022,22943,908,555
Restricted State Entitlements 15-32XX0121,3830
Restricted Federal Entitlements 15-44XX01,607,2191,347,053
Total SBB Resources 44,859,12948,750,83145,255,608
Appropriations:
Instruction 15-XXX-100-XXX30,023,74930,556,55728,406,770
Support Services 15-XXX-2XX-XXX16,396,72017,324,26515,924,887
Equipment 15-XXX-XXX-73X07,00014,000
Total SBB Appropriations 46,803,83348,750,83145,255,608

 

Shared Services
  • 1. District share a tech. system engineer with City of Orange
  • 2. District utilizes City Department of Public Works for some plumbing
  • 3. Share the Local Cable TV station with the City
  • 4. District Orange Resource Committee and Education Foundation will help
  • generate additional funds for the distrcict student activities
  • 5. District shares in the County of Essex bid awards for supply and
  • materials.
  • 6. District shares with the City of Orange to provide after school recrea
  • tion activities for the students of Orange.
  • 7. District share the use of its mass communication sytem with the city.

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,046,634 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,601,318,870 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6274 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,046,634 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,601,318,870 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6274 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,046,634 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,783,036,050 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.5635 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,046,634 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,783,036,050 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.5635 (L)

 

Administrative Salaries
Employee Name: Dr. Paula Howard 
Job TitleAssistant Superintendent 
Base Annual Salary168,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/10/2010 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,064 
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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. Adekunle James 
Job TitleBusiness Administrator 
Base Annual Salary148,297 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/03/1992 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,695 
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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. Anthony Moffitt 
Job TitleInformation Technology 
Base Annual Salary78,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/11/2009 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. Rodney West 
Job TitleInformation Technology 
Base Annual Salary88,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contarct Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. William Grenger 
Job TitleInformation Technology 
Base Annual Salary87,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr.Akindele Ayodele 
Job TitleAsst Business Administrator 
Base Annual Salary95,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/09/2009 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,050 
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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr.Ronald C. Lee 
Job TitleSuperintendent 
Base Annual Salary206,000 
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 Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances4,064 
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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Ms. Belinda Smiley 
Job TitleAdministrative Assistant 
Base Annual Salary132,559 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/17/2000 
  Ending Date of Contract 
  Contracted Number of Annual Work Days240 
  Contracted Number of Annual Vacation Days 22 
  Contracted Number of Annual Sick Days12 
  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: 
Allowances1,050 
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 ContractState Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contarct Regulation 
   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