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User Friendly Budgets
2010

OCEAN - TOMS RIVER REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2008
Actual
October 15, 2009
Actual
October 15, 2010
Estimated
Pupils on Roll Regular Full-Time14,90914,79514,737
Pupils on Roll Regular Shared-Time235233230
spacing
Pupils on Roll - Special Full-Time2,0562,1032,155
Pupils on Roll - Special Shared-Time170175150
Private School Placements616671
spacing
Pupils Sent to Other Districts-Reg Prog141
Pupils Sent to Other Dists-Spec Ed Prog263023
Pupils Received143318
Pupils in State Facilities191313

 

Advertised Revenues
Budget CategoryAccount2008-09
Actual
2009-10
Revised
2010-11
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 5,600,000 3,600,000
Revenues from Local Sources:
Local Tax Levy 10-1210 111,634,746 115,800,000 126,219,467
Tuition 10-1300 428,009 295,536 323,410
Transportation Fees from Other LEAs 10-1420-1440 90,457 560,160 476,590
Interest Earned on Current Expense Emergency Res 10-1XXX 1,338 0 700
Interest Earned on Maintenance Reserve 10-1XXX 0 0 4,300
Interest Earned on Capital Reserve Funds 10-1XXX 17,651 30,000 5,000
Other Restricted Miscellaneous Revenues 10-1XXX 0 1,121,738 1,150,000
Unrestricted Miscellaneous Revenues 10-1XXX 2,575,872 250,000 200,000
SUBTOTAL  114,748,073 118,057,434 128,379,467
Revenues from Intermediate Sources:
Restricted Revenues from Intermediate Sources 10-2000 18,324 0 0
TOTAL REVENUES FROM INTERMEDIATE SOURCES  18,324 0 0
Revenues from State Sources:
Extraordinary Aid 10-3131 0 226,349 226,349
Other State Aids 10-3XXX 277,080 0 0
Categorical Special Education Aid 10-3132 8,411,831 8,610,931 8,557,865
Equalization Aid 10-3176 39,131,493 42,909,855 40,108,293
Categorical Security Aid 10-3177 1,426,550 1,586,757 1,766,358
Adjustment Aid 10-3178 18,508,566 14,262,081 7,220,565
Categorical Transportation Aid 10-3121 3,576,170 4,602,856 4,531,932
SUBTOTAL  71,331,690 72,198,829 62,411,362
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 94,457 128,262 205,009
SUBTOTAL  94,457 128,262 205,009
Adjustment for Prior Year Encumbrances  0 3,270,697 0
Actual Revenues (Over)/Under Expenditures  1,346,359 0 0
TOTAL OPERATING BUDGET  187,538,903 199,255,222 194,595,838
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 3,643 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 1,202,842 1,113,433 1,113,433
TOTAL REVENUES FROM STATE SOURCES  1,202,842 1,113,433 1,113,433
Revenues from Federal Sources:
Title I 20-4411-4416 1,807,725 1,984,084 1,700,000
I.D.E.A. Part B (Handicapped) 20-4420-4429 3,715,139 4,162,596 4,000,000
Other 20-4XXX 1,355,004 904,996 900,000
TOTAL REVENUES FROM FEDERAL SOURCES  6,877,868 7,051,676 6,600,000
TOTAL GRANTS AND ENTITLEMENTS  8,084,353 8,165,109 7,713,433
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 171
Revenues from Local Sources:
Local Tax Levy 40-1210 4,065,852 6,661,616 6,427,760
Miscellaneous 40-1XXX 200,000 0 0
TOTAL REVENUES FROM LOCAL SOURCES  4,265,852 6,661,616 6,427,760
Revenues from State Sources:
Debt Service Aid Type II 40-3160 455,265 456,431 338,632
TOTAL LOCAL REPAYMENT OF DEBT  4,721,117 7,118,047 6,766,563
Actual Revenues (Over)/Under Expenditures  2,386,606 0 0
TOTAL REPAYMENT OF DEBT  7,107,723 7,118,047 6,766,563
TOTAL REVENUES/SOURCES  202,730,979 214,538,378 209,075,834
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  202,730,979 214,538,378 209,075,834

 

Advertised Appropriations
Budget CategoryAccount2008-09
Expenditures
2009-10
Rev. Approp.
2010-11
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX60,157,58964,264,29161,091,097
Special Education 11-2XX-100-XXX12,867,96913,788,73914,059,200
Basic Skills/Remedial 11-230-100-XXX992,962915,700947,600
Bilingual Education 11-240-100-XXX344,342392,200408,200
Vocational Programs - Local 11-3XX-100-XXX1,883,4531,873,4311,896,500
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX811,408908,157750,500
School Sponsored Athletics 11-402-100-XXX3,584,4483,621,4902,899,600
Community Services Programs/Operations 11-800-330-XXX22,42731,90033,250
Support Services:
Tuition 11-000-100-XXX2,387,9541,887,2751,797,807
Attendance and Social Work Services 11-000-211-XXX279,881235,000268,300
Health Services 11-000-213-XXX2,188,2242,303,7692,451,800
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2172,293,0582,399,1002,608,600
Guidance 11-000-218-XXX4,217,9644,383,0344,455,350
Child Study Teams 11-000-219-XXX2,691,6662,923,5002,872,000
Improvement of Instructional Services 11-000-221-XXX2,603,4672,886,2002,875,400
Educational Media Services - School Library 11-000-222-XXX1,859,9461,884,5221,944,300
Instructional Staff Training Services 11-000-223-XXX411,811440,000445,500
General Administration 11-000-230-XXX2,400,8662,784,2262,614,700
School Administration 11-000-240-XXX7,007,8877,375,2567,276,000
Central Svcs & Admin Info Technology 11-000-25X-XXX3,416,3893,791,6163,581,300
Deposit to Maintenance Reserve 10-60601,500,0000
Interest Earned on Maintenance Reserve 10-606004,300
Operation and Maintenance of Plant Services 11-000-26X-XXX19,427,53618,871,91918,201,900
Student Transportation Services 11-000-270-XXX12,121,40212,557,04111,199,000
Deposit to Current Expense Emergency Reserve 10-6070500,0000
Interest Earned on Current Expense Emergency Res 10-60700700
Other Support Services 11-000-290-XXX29200
Personal Services - Employee Benefits 11-XXX-XXX-2XX42,196,50345,426,45149,184,891
Total Support Services Expenditures 105,504,846110,148,909111,776,848
TOTAL GENERAL CURRENT EXPENSE 186,169,444197,944,817193,867,795
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604030,0005,000
Equipment 12-XXX-XXX-73X1,014,400376,818374,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX0850,987296,443
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-931300,00000
TOTAL CAPITAL EXPENDITURES 1,314,4001,257,805675,443
Summer School:
Instruction 13-422-100-XXX38,08443,50043,500
Total Summer School 38,08443,50043,500
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX16,97500
Total Accredited Evening/Adult HS/Post-Grad. 16,97500
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 55,05952,60052,600
OPERATING BUDGET GRAND TOTAL 187,538,903199,255,222194,595,838
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX3,64300
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX118,846121,358121,358
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0412,008412,008
Nonpublic Handicapped Services 20-XXX-XXX-XXX116,301331,368331,368
Nonpublic Nursing Services 20-XXX-XXX-XXX163,819163,819163,819
Nonpublic Technology Initiative 20-XXX-XXX-XXX83,91384,88084,880
Other Special Projects 20-XXX-XXX-XXX719,96300
Total State Projects 1,202,8421,113,4331,113,433
Federal Projects:
Title I 20-XXX-XXX-XXX1,807,7251,984,0841,700,000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX3,715,1394,162,5964,000,000
Other Special Projects 20-XXX-XXX-XXX1,355,004904,996900,000
Total Federal Projects 6,877,8687,051,6766,600,000
TOTAL GRANTS AND ENTITLEMENTS 8,084,3538,165,1097,713,433
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX7,107,7237,118,0476,766,563
TOTAL REPAYMENT OF DEBT 7,107,7237,118,0476,766,563
Total Expenditures 202,730,979214,538,378209,075,834
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 202,730,979214,538,378209,075,834

 

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 Budget5,121,4327,278,3575,961,7942,361,794
  Repayment of Debt2,386,7771711710
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve2,388,3502,406,0022,436,0022,441,002
      Adult Education Programs0000
      Maintenance Reserve3,640,2883,640,2882,078,1812,082,481
      Legal Reserve3,864,6281,783,43700
      Tuition Reserve0000
      Current Expense Emergency Reserve200,800202,136702,136702,836
  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 Cost9,5259,90110,37510,53710,571
Total Classroom Instruction5,5735,9616,2156,2816,289
Classroom-Salaries and Benefits5,3565,7315,9726,0246,048
Classroom-General Supplies and Textbooks138156152164148
Classroom-Purchased Services and Other8075919393
Total Support Services1,2271,2841,3351,3471,429
Support Services-Salaries and Benefits1,1601,2091,2721,2831,352
Total Administrative Costs9759711,0091,0371,037
Administration-Salaries and Benefits825850884892912
Legal Costs00101011
Total Operations and Maintenance of Plant1,2791,3491,2681,3051,291
Operations & Maintenance of Plant-Salary & Ben.765821786792803
Total Food Services Costs30000
Total Extracurricular Costs325326325331272
Total Equipment Costs3159222222
Employee Benefits as a % of Salaries33.737.635.235.940.1

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
  • Toms River Regional Schools saves dollars on fuel for our buses through
  • bulk buying in cooperation with Toms River Township and Toms River
  • Municipal Utilities Authority. Additionally, we assist the township
  • with vehicle maintenance, printing needs,grounds and construction
  • projects. We also work in cooperation with Toms River Township for snow
  • removal. We also have shared service agreements with Seaside Heights
  • Elementary School, Seaside Park Elementary School, and the boro of
  • Seaside Park. All budgets benefit from these shared service agreements.

 

Estimated Tax Rate Information
DOVER TOWNSHIP
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy115,172,915 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)17,606,762,496 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6541 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy121,038,126 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)17,606,762,496 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.6875 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy115,172,915 (G)
Estimated Equalized Valuation (as of 10/01/2009)17,260,656,113 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6673 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy121,038,126 (J)
Estimated Equalized Valuation (as of 10/01/2009)17,260,656,113 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7012 (L)
spacing
SOUTH TOMS RIVER BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,967,074 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)283,439,208 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6940 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,067,247 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)283,439,208 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7293 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,967,074 (G)
Estimated Equalized Valuation (as of 10/01/2009)294,800,091 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6673 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,067,247 (J)
Estimated Equalized Valuation (as of 10/01/2009)294,800,091 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7012 (L)
spacing
BEACHWOOD BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,958,016 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)1,019,337,279 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.6826 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,312,355 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)1,019,337,279 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7174 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy6,958,016 (G)
Estimated Equalized Valuation (as of 10/01/2009)1,042,779,229 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6673 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy7,312,355 (J)
Estimated Equalized Valuation (as of 10/01/2009)1,042,779,229 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7012 (L)
spacing
PINE BEACH BOROUGH
A. Estimated 10-11 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,121,463 (A)
Estimated Net Taxable Valuation (as of 10/01/2009)299,603,146 (B)
Estimated 10-11 General Fund School Tax Rate=(A)/(B)x1000.7081 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,229,499 (D)
Estimated Net Taxable Valuation (as of 10/01/2009)299,603,146 (E)
Estimated 10-11 Total School Tax Rate=(D)/(E)x1000.7442 (F)
B. Estimated 10-11 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,121,463 (G)
Estimated Equalized Valuation (as of 10/01/2009)317,937,858 (H)
Estimated 10-11 Equalized General Fund School Tax Rate=(G)/(H)x1000.6673 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,229,499 (J)
Estimated Equalized Valuation (as of 10/01/2009)317,937,858 (K)
Estimated 10-11 Equalized Total School Tax Rate=(J)/(K)x1000.7012 (L)

 

Administrative Salaries
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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,882 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,068 
  Retirement Plans15,000 
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 
Employee Name: Frank J. Roselli 
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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,882 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,410 
  Retirement Plans15,000 
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 
Employee Name: Michael J. Ritacco 
Job TitleSuperintendent 
Base Annual Salary231,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Shared County 
Shared District4710 
Shared Job TitleSupt. 
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 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances3,951 
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 
Employee Name: Michael S. Citta 
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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,882 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,068 
  Retirement Plans15,000 
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 
Employee Name: William A. 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 Contract07/01/2009 
  Ending Date of Contract06/30/2010 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 25 
  Contracted Number of Annual Sick Days15 
  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: 
Allowances1,882 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,410 
  Retirement Plans15,000 
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