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User Friendly Budgets
2010

OCEAN - LAKEWOOD TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time4,3714,4774,509
Pupils on Roll Regular Shared-Time214045
Pupils on Roll Reg Accr. Adult High Sch848686
spacing
Pupils on Roll - Special Full-Time734627618
Pupils on Roll - Special Shared-Time31721
Private School Placements177171176
spacing
Pupils Sent to Contracted Preschool Prog3262950
Pupils Sent to Other Districts-Reg Prog53176
Pupils Sent to Other Dists-Spec Ed Prog185133139
Pupils Received222
Pupils in State Facilities14110

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 0 2,583,865
Transfers from Other Funds 10-5200 36 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 69,597,133 71,593,625 71,593,625
Tuition 10-1300 74,173 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 1,449,529 1,087,180 217,255
SUBTOTAL  71,120,835 72,680,805 71,810,880
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 117,180 0 0
Extraordinary Aid 10-3131 2,669,736 829,909 2,898,182
Other State Aids 10-3XXX 257,271 325,000 200,000
Categorical Special Education Aid 10-3132 2,962,522 2,844,367 2,748,847
Equalization Aid 10-3176 16,824,250 14,932,127 14,793,805
Categorical Security Aid 10-3177 1,792,047 2,037,382 2,180,913
Categorical Transportation Aid 10-3121 3,982,997 5,936,131 1,050,137
SUBTOTAL  28,606,003 26,904,916 23,871,884
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 241,965 59,950 276,555
SUBTOTAL  241,965 59,950 276,555
Adjustment for Prior Year Encumbrances  0 697,011 0
Actual Revenues (Over)/Under Expenditures  -3,376,210 0 0
TOTAL OPERATING BUDGET  96,592,629 100,342,682 98,543,184
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 75,161 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 2,726,844 4,267,572
Other Restricted Entitlements 20-32XX 15,149,219 12,448,585 13,914,864
TOTAL REVENUES FROM STATE SOURCES  15,149,219 15,175,429 18,182,436
Revenues from Federal Sources:
Title I 20-4411-4416 5,310,392 6,179,449 6,852,047
Title II 20-4451-4455 0 0 1,072,568
Title III 20-4491-4494 0 0 245,910
Title IV 20-4471-4474 0 0 109,060
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,321,564 3,394,522 3,607,892
Vocational Education 20-4430 0 0 290,839
Other 20-4XXX 3,296,631 3,037,151 1,201,582
TOTAL REVENUES FROM FEDERAL SOURCES  11,928,587 12,611,122 13,379,898
TOTAL GRANTS AND ENTITLEMENTS  27,152,967 27,786,551 31,562,334
REPAYMENT OF DEBT
Revenues from Local Sources:
Local Tax Levy 40-1210 1,250,715 1,242,075 1,952,532
TOTAL REVENUES FROM LOCAL SOURCES  1,250,715 1,242,075 1,952,532
Revenues from State Sources:
Debt Service Aid Type II 40-3160 103,294 102,458 86,192
TOTAL LOCAL REPAYMENT OF DEBT  1,354,009 1,344,533 2,038,724
TOTAL REPAYMENT OF DEBT  1,354,009 1,344,533 2,038,724
TOTAL REVENUES/SOURCES  125,099,605 129,473,766 132,144,242
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  125,099,605 129,473,766 132,144,242

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX20,039,52619,058,45714,270,790
Special Education 11-2XX-100-XXX6,310,8736,265,5206,793,619
Basic Skills/Remedial 11-230-100-XXX1,271,871542,613850,000
Bilingual Education 11-240-100-XXX1,599,5171,686,3641,836,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX175,033149,311154,000
School Sponsored Athletics 11-402-100-XXX644,912700,539763,624
Community Services Programs/Operations 11-800-330-XXX212,549183,00088,000
Support Services:
Tuition 11-000-100-XXX15,271,61616,387,69516,266,204
Attendance and Social Work Services 11-000-211-XXX11,696108,000112,300
Health Services 11-000-213-XXX437,177443,551455,570
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2174,969,5244,474,5105,652,384
Guidance 11-000-218-XXX719,350951,733927,204
Child Study Teams 11-000-219-XXX2,944,5252,863,9932,963,185
Improvement of Instructional Services 11-000-221-XXX666,029811,202942,530
Educational Media Services - School Library 11-000-222-XXX616,155687,325717,062
Instructional Staff Training Services 11-000-223-XXX8,28119,35416,950
General Administration 11-000-230-XXX1,783,0521,764,3101,705,700
School Administration 11-000-240-XXX2,739,0642,676,1892,808,307
Central Svcs & Admin Info Technology 11-000-25X-XXX1,302,8311,381,3721,420,067
Operation and Maintenance of Plant Services 11-000-26X-XXX6,691,7747,434,5096,827,700
Student Transportation Services 11-000-270-XXX15,350,58717,091,26419,019,520
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,151,30912,797,35413,951,449
Total Support Services Expenditures 64,662,97069,892,36173,786,132
TOTAL GENERAL CURRENT EXPENSE 94,917,25198,478,16598,542,665
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X0960,0000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,551,600742,367519
TOTAL CAPITAL EXPENDITURES 1,551,6001,702,367519
Summer School:
Instruction 13-422-100-XXX63,94380,5000
Support Services 13-422-200-XXX7,14210,5000
Total Summer School 71,08591,0000
Adult Education - Local:
Instruction 13-602-100-XXX43,95045,5500
Support Services 13-602-200-XXX8,74325,6000
Total Adult Education - Local 52,69371,1500
TOTAL SPECIAL SCHOOLS 123,778162,1500
OPERATING BUDGET GRAND TOTAL 96,592,629100,342,68298,543,184
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX75,16100
Preschool Education Aid:
Instruction 20-218-100-XXX0535,3441,176,072
Support Services 20-218-200-XXX02,191,5003,091,500
TOTAL PRESCHOOL EDUCATION AID 02,726,8444,267,572
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX779,835784,817980,147
Nonpublic Auxiliary Services 20-XXX-XXX-XXX6,015,4535,938,6087,294,989
Nonpublic Handicapped Services 20-XXX-XXX-XXX4,110,1903,892,3054,477,404
Nonpublic Nursing Services 20-XXX-XXX-XXX1,059,4151,059,4151,162,324
Nonpublic Technology Initiative 20-XXX-XXX-XXX533,152548,9200
Other Special Projects 20-XXX-XXX-XXX2,651,174224,5200
Total State Projects 15,149,21915,175,42918,182,436
Federal Projects:
Title I 20-XXX-XXX-XXX5,310,3926,179,4496,852,047
Title II 20-XXX-XXX-XXX001,072,568
Title III 20-XXX-XXX-XXX00245,910
Title IV 20-XXX-XXX-XXX00109,060
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,321,5643,394,5223,607,892
Vocational Education 20-XXX-XXX-XXX00290,839
Other Special Projects 20-XXX-XXX-XXX3,296,6313,037,1511,201,582
Total Federal Projects 11,928,58712,611,12213,379,898
TOTAL GRANTS AND ENTITLEMENTS 27,152,96727,786,55131,562,334
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX1,354,0091,344,5332,038,724
TOTAL REPAYMENT OF DEBT 1,354,0091,344,5332,038,724
Total Expenditures 125,099,605129,473,766132,144,242
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 125,099,605129,473,766132,144,242

 

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 Budget-2,104,7151,274,6723,584,7421,000,877
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve270,000000
      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 Cost13,14512,15412,32012,82912,513
Total Classroom Instruction7,1127,0167,0307,2036,832
Classroom-Salaries and Benefits6,6936,6936,7116,8456,403
Classroom-General Supplies and Textbooks155244210240298
Classroom-Purchased Services and Other26479109117131
Total Support Services3,1072,2822,2682,4842,761
Support Services-Salaries and Benefits1,7251,4471,6071,7821,861
Total Administrative Costs1,4651,2651,2851,3461,297
Administration-Salaries and Benefits1,0849419761,009994
Legal Costs00767468
Total Operations and Maintenance of Plant1,1731,2681,4021,4541,331
Operations & Maintenance of Plant-Salary & Ben.821222340
Total Food Services Costs00000
Total Extracurricular Costs137188199206206
Total Equipment Costs001811870
Employee Benefits as a % of Salaries30.928.933.533.839.9

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
  • Alliance for Competitive Energy Services (ACES)
  • Alliance for Competitive Telecommunications (ACT)
  • Monmouth Ocean Educational Services Commission (Student Transportation)
  • NJ State Contract Bids (Purchasing)
  • Ed Data Cooperative Bids (Purchasing)
  • Ocean County Cooperative Bids (Purchasing)
  • Jackson Township Schools (Student Transportation Jointure)
  • Lakewood Township (Interlocal Agreement for Gasoline/Diesel Fuel)
  • Lakewood Township (Interlocal Agreement for Maintenance of Playgrounds)

 

Estimated Tax Rate Information
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy71,593,625 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)7,873,933,936 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.9092 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy73,546,157 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)7,873,933,936 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.9340 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy71,593,625 (G)
Estimated Equalized Valuation (as of 10/01/2009)8,189,413,073 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.8742 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy73,546,157 (J)
Estimated Equalized Valuation (as of 10/01/2009)8,189,413,073 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.8981 (L)

 

Administrative Salaries
Employee Name: BENSON ROSENBERG 
Job TitleInformation Technology COMPUTER MANAGER 
Base Annual Salary98,747 
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 Days220 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: LISA MILLER 
Job TitleCoordinator/Dir./Mgr./Supvr. ACCOUNTING 
Base Annual Salary85,387 
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 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 Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: LYDIA R. SILVA 
Job TitleSuperintendent 
Base Annual Salary180,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/10/2009 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances4,860 
Bonuses10,000 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: MICHAEL INZELBUCH 
Job TitleCoordinator/Dir./Mgr./Supvr. NONPUBLIC SPECIAL ED 
Base Annual Salary122,655 
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 Days220 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: PATRICIA BUNNELL 
Job TitleCoordinator/Dir./Mgr./Supvr. TRANSPORTATION 
Base Annual Salary82,500 
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 Days220 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: ROBERT S. FINGER 
Job TitleBusiness Administrator 
Base Annual Salary162,000 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances4,260 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS 
Employee Name: WILLIAM COYLE 
Job TitleCoordinator/Dir./Mgr./Supvr. TRANSPORTATION 
Base Annual Salary100,320 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2008 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days220 
  Contracted Number of Annual Vacation Days 15 
  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: 
Allowances400 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIUBTE .25% TO HEALTH BENEFITS 
Employee Name: WILLIAM T. ANDERSEN 
Job TitleAssistant Superintendent 
Base Annual Salary158,000 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances4,860 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  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 CONTRIBUTE .25% TO HEALTH BENEFITS