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User Friendly Budgets
2011-2012

HUDSON - BAYONNE CITY

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time7,9358,1088,251
Pupils on Roll Reg Accr. Adult High Sch669898
spacing
Pupils on Roll - Special Full-Time1,1421,2101,251
Private School Placements202623
spacing
Pupils Sent to Other Districts-Reg Prog100
Pupils Sent to Other Dists-Spec Ed Prog131512
Pupils Received422
Pupils in State Facilities776

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 350,000 3,684,502
Revenues from Local Sources:
Local Tax Levy 10-1210 57,086,193 57,086,193 57,086,193
Tuition 10-1300 100,310 111,104 111,104
Unrestricted Miscellaneous Revenues 10-1XXX 2,211,037 3,266,064 1,185,000
SUBTOTAL  59,397,540 60,463,361 58,382,297
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 294,981 0 0
Extraordinary Aid 10-3131 175,769 0 0
Categorical Special Education Aid 10-3132 5,017,370 2,395,988 5,040,780
Equalization Aid 10-3176 37,268,674 45,340,283 43,836,499
Categorical Security Aid 10-3177 2,672,739 0 0
Categorical Transportation Aid 10-3121 85,356 0 0
SUBTOTAL  45,514,889 47,736,271 48,877,279
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 135,616 207,032 207,032
Equalization Aid - ARRA ESF 16-4520 7,953,335 0 0
Equalization Aid - ARRA GSF 17-4521 307,885 0 0
Education Jobs Fund 18-4522 0 0 1,770,866
SUBTOTAL  8,396,836 207,032 1,977,898
Actual Revenues (Over)/Under Expenditures  -7,078,462 0 0
TOTAL OPERATING BUDGET  106,230,803 108,756,664 112,921,976
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 46,461 0 0
Revenues from State Sources:
Preschool Education Aid 20-3218 0 1,947,920 1,863,635
Other Restricted Entitlements 20-32XX 2,883,884 762,826 762,826
TOTAL REVENUES FROM STATE SOURCES  2,883,884 2,710,746 2,626,461
Revenues from Federal Sources:
Title I 20-4411-4416 3,836,030 1,651,896 1,651,896
Title VI 20-4417-4418 0 53,294 53,294
I.D.E.A. Part B (Handicapped) 20-4420-4429 4,908,309 2,074,132 2,074,132
Vocational Education 20-4430 0 17,064 17,064
Other 20-4XXX 813,636 290,000 290,000
TOTAL REVENUES FROM FEDERAL SOURCES  9,557,975 4,086,386 4,086,386
TOTAL GRANTS AND ENTITLEMENTS  12,488,320 6,797,132 6,712,847
TOTAL REVENUES/SOURCES  118,719,123 115,553,796 119,634,823
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  118,719,123 115,553,796 119,634,823

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX35,236,55331,551,60032,095,635
Special Education 11-2XX-100-XXX11,716,32512,499,03814,588,685
Basic Skills/Remedial 11-230-100-XXX3,458,8983,436,0332,087,155
Bilingual Education 11-240-100-XXX1,516,4151,545,6211,637,593
Vocational Programs - Local 11-3XX-100-XXX1,306,6251,301,4181,176,331
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX214,304194,332198,218
School Sponsored Athletics 11-402-100-XXX808,064859,263876,448
Community Services Programs/Operations 11-800-330-XXX112,45957,96459,122
Support Services:
Tuition 11-000-100-XXX1,054,5852,406,3122,339,900
Attendance and Social Work Services 11-000-211-XXX476,553533,460544,128
Health Services 11-000-213-XXX1,953,2891,987,8112,027,566
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,016,6831,551,6521,582,683
Guidance 11-000-218-XXX2,105,3082,299,8042,345,798
Child Study Teams 11-000-219-XXX2,164,6992,503,1502,553,210
Improvement of Instructional Services 11-000-221-XXX2,010,4182,000,3892,040,396
Educational Media Services - School Library 11-000-222-XXX161,373168,404171,772
Instructional Staff Training Services 11-000-223-XXX73,98146,90547,842
General Administration 11-000-230-XXX2,093,1992,113,9332,113,933
School Administration 11-000-240-XXX4,984,2374,925,3694,925,369
Central Svcs & Admin Info Technology 11-000-25X-XXX2,355,5931,434,3611,434,361
Operation and Maintenance of Plant Services 11-000-26X-XXX11,471,10011,812,55112,085,111
Student Transportation Services 11-000-270-XXX2,491,1902,788,9182,844,094
Personal Services - Employee Benefits 11-XXX-XXX-2XX16,218,89520,233,01322,563,202
Food Services 11-000-310-XXX628,11500
Total Support Services Expenditures 51,259,21856,806,03259,619,365
TOTAL GENERAL CURRENT EXPENSE 105,628,861108,251,301112,338,552
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X147,1210106,990
TOTAL CAPITAL EXPENDITURES 147,1210106,990
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX7900
Total Accredited Evening/Adult HS/Post-Grad. 7900
Adult Education - Local:
Instruction 13-602-100-XXX291,402344,648351,540
Total Adult Education - Local 291,402344,648351,540
TOTAL SPECIAL SCHOOLS 291,481344,648351,540
Transfer of Funds to Charter Schools 10-000-100-56X163,340160,715124,894
OPERATING BUDGET GRAND TOTAL 106,230,803108,756,664112,921,976
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX46,46100
Preschool Education Aid:
Instruction 20-218-100-XXX01,539,1201,454,835
Support Services 20-218-200-XXX0408,800408,800
TOTAL PRESCHOOL EDUCATION AID 01,947,9201,863,635
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX76,99895,89495,894
Nonpublic Auxiliary Services 20-XXX-XXX-XXX333,975250,033250,033
Nonpublic Handicapped Services 20-XXX-XXX-XXX124,43352,74152,741
Nonpublic Nursing Services 20-XXX-XXX-XXX96,422126,883126,883
Other Special Projects 20-XXX-XXX-XXX2,252,056237,275237,275
Total State Projects 2,883,8842,710,7462,626,461
Federal Projects:
Title I 20-XXX-XXX-XXX3,836,0301,651,8961,651,896
Title VI 20-XXX-XXX-XXX053,29453,294
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX4,908,3092,074,1322,074,132
Vocational Education 20-XXX-XXX-XXX017,06417,064
Other Special Projects 20-XXX-XXX-XXX813,636290,000290,000
Total Federal Projects 9,557,9754,086,3864,086,386
TOTAL GRANTS AND ENTITLEMENTS 12,488,3206,797,1326,712,847
Total Expenditures 118,719,123115,553,796119,634,823
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 118,719,123115,553,796119,634,823

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/09
Audited
Balance
6/30/10
Estimated
Balance
6/30/11
Estimated
Balance
6/30/12
Unassigned:
  General Operating Budget1,685,7782,104,4471,754,4471,754,447
  Repayment of Debt0000
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve350,0006,319,5026,319,5022,635,000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2008-09
Actual
2009-10
Actual
2010-11
Original
Budget
2010-11
Revised
Budget
2011-12
Proposed
Budget
Total Comparative Per Pupil Cost12,48610,43911,54311,28611,490
Total Classroom Instruction7,9057,1197,2027,0417,196
Classroom-Salaries and Benefits7,6586,8906,9696,8146,999
Classroom-General Supplies and Textbooks192173168164168
Classroom-Purchased Services and Other5657656429
Total Support Services1,5051,3251,5311,4971,523
Support Services-Salaries and Benefits1,3491,2481,4261,3941,420
Total Administrative Costs1,2541,2061,1271,1021,098
Administration-Salaries and Benefits1,011908909889893
Legal Costs031171616
Total Operations and Maintenance of Plant1,4731,4181,4911,4581,479
Operations & Maintenance of Plant-Salary & Ben.885826895875896
Total Food Services Costs8170000
Total Extracurricular Costs152132139136138
Total Equipment Costs31160011
Employee Benefits as a % of Salaries33.221.427.427.429.8

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2011 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 2010-11 revised appropriations and 2011-12 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.

 

Unusual Revenues and Appropriations
SourceAmountDescription
Tuition111,104 Other L.E.A. within the State
Unrestricted Misc.185,000 Fees/rental-Community Education programs
Unrestricted Misc.1,000,000 S.R.E.C. Sales
Total Unusual Revenues1,296,104 

 

Shared Services
  • Recreational Facilities - with the City of Bayonne
  • Garbage services - with the City of Bayonne
  • N.J.J.I.F.
  • N.J.S.B.A.I.G.
  • C.S.S.D. Placements
  • Special Education Classes - with other public school districts
  • Computer Services - with the City of Bayonne
  • I.T. Manager - with the City of Bayonne
  • Transportation for Recreational Programs - with the City of Bayonne
  • Paper Purchase - with the City of Bayonne
  • A.C.E.S. - Electric
  • A.C.E.S. - Gas
  • Use of State Contractors provided by the Treasury Department

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,086,193 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)2,379,080,059 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.3995 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,086,193 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)2,379,080,059 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.3995 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,086,193 (G)
Estimated Equalized Valuation (as of 10/01/2010)5,791,142,009 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.9858 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy57,086,193 (J)
Estimated Equalized Valuation (as of 10/01/2010)5,791,142,009 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.9858 (L)

 

Administrative Salaries
Employee Name: Brian Buckley 
Job Title Accountant/Purchasing Agent 
Base Annual Salary115,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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 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: Cathy Trapani 
Job Title Physical Therapist 
Base Annual Salary101,970 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days217 
  Contracted Number of Annual Vacation Days
  Contracted Number of Annual Sick Days 10 
  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
Stipends7,418 
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 
Employee Name: Ellen O'Connor 
Job TitleAssistant Superintendent Curriculum & Instruction 
Base Annual Salary170,818 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,866 
Bonuses12,900 
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: Joseph Caiola 
Job Title Spvr-Student Transportation 
Base Annual Salary76,474 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances133 
Bonuses2,100 
Stipends3,089 
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 
Employee Name: Leo Smith 
Job TitleBusiness Administrator 
Base Annual Salary164,698 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances3,093 
Bonuses12,900 
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: Louis Pacyna 
Job Title ASpt-B&G/Clk of Wks/Dir of Fac 
Base Annual Salary85,365 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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
Bonuses800 
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 
Employee Name: Michael Kubert 
Job Title Supt-Buildings & Grounds 
Base Annual Salary100,334 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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
Bonuses2,100 
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 
Employee Name: Patricia McGeehan 
Job TitleSuperintendent 
Base Annual Salary222,246 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/19/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days261 
  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: 
Allowances10,375 
Bonuses12,900 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other
  Retirement Plans12,933 
Contractual Post-Employment Benefits Amount30,245 
  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: Robert Craig 
Job TitleAssistant Superintendent Personnel 
Base Annual Salary168,718 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  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: 
Allowances2,682 
Bonuses12,900 
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