>>SCHOOL FINANCE  >>USER FRIENDLY BUDGETS  >>MERCER  >>LAWRENCE TWP

User Friendly Budgets
2011-2012

MERCER - LAWRENCE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time3,4133,4723,472
Pupils on Roll Regular Shared-Time203131
spacing
Pupils on Roll - Special Full-Time493471471
Pupils on Roll - Special Shared-Time272828
Private School Placements242023
spacing
Pupils Sent to Other Districts-Reg Prog81422
Pupils Sent to Other Dists-Spec Ed Prog231817
Pupils Received560
Pupils in State Facilities102

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,060,299 2,695,000
Withdrawal from Cap Res-for Local Share 10-307 0 0 740,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 2,900,000 1,500,000
Revenues from Local Sources:
Local Tax Levy 10-1210 57,936,065 58,341,587 57,383,635
Tuition 10-1300 189,186 0 0
Interest Earned on Capital Reserve Funds 10-1XXX 10,648 18,000 5,000
Unrestricted Miscellaneous Revenues 10-1XXX 180,504 131,000 104,000
SUBTOTAL  58,316,403 58,490,587 57,492,635
Revenues from State Sources:
Extraordinary Aid 10-3131 214,606 0 0
Other State Aids 10-3XXX 38,370 0 0
Categorical Special Education Aid 10-3132 1,683,222 1,576,386 2,169,756
Categorical Security Aid 10-3177 248,386 0 79,276
Adjustment Aid 10-3178 700,181 0 0
Categorical Transportation Aid 10-3121 861,526 0 0
SUBTOTAL  3,746,291 1,576,386 2,249,032
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 44,818 30,169 31,714
Education Jobs Fund 18-4522 0 0 163,570
SUBTOTAL  44,818 30,169 195,284
Adjustment for Prior Year Encumbrances  0 811,698 0
Actual Revenues (Over)/Under Expenditures  -435,938 0 0
TOTAL OPERATING BUDGET  61,671,574 65,869,139 64,871,951
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 197,522 100,000 100,000
Revenues from State Sources:
Preschool Education Aid 20-3218 85,800 132,000 132,000
Other Restricted Entitlements 20-32XX 679,852 633,837 633,837
TOTAL REVENUES FROM STATE SOURCES  765,652 765,837 765,837
Revenues from Federal Sources:
Title I 20-4411-4416 252,179 296,944 296,944
Title II 20-4451-4455 0 90,415 90,415
Title III 20-4491-4494 0 33,231 33,231
I.D.E.A. Part B (Handicapped) 20-4420-4429 960,662 1,217,468 1,217,468
Other 20-4XXX 1,454,187 2,403,915 0
TOTAL REVENUES FROM FEDERAL SOURCES  2,667,028 4,041,973 1,638,058
TOTAL GRANTS AND ENTITLEMENTS  3,630,202 4,907,810 2,503,895
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 0 51,438
Transfers from Other Funds 40-5200 1,241,882 779,207 0
Transfers from Capital Reserve 40-5210 0 1,000,000 1,500,000
Revenues from Local Sources:
Local Tax Levy 40-1210 1,609,547 1,747,122 1,987,151
Miscellaneous 40-1XXX 777,833 450,000 450,000
TOTAL REVENUES FROM LOCAL SOURCES  2,387,380 2,197,122 2,437,151
Revenues from State Sources:
Debt Service Aid Type II 40-3160 774,083 670,067 673,859
TOTAL LOCAL REPAYMENT OF DEBT  4,403,345 4,646,396 4,662,448
Actual Revenues (Over)/Under Expenditures  199,224 0 0
TOTAL REPAYMENT OF DEBT  4,602,569 4,646,396 4,662,448
TOTAL REVENUES/SOURCES  69,904,345 75,423,345 72,038,294
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Capital Reserve 40-5210 0 1,000,000 1,500,000
TOTAL REVENUES/SOURCES NET OF TRANSFERS  69,904,345 74,423,345 70,538,294

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX18,774,58518,619,81718,154,734
Special Education 11-2XX-100-XXX5,394,1665,313,7905,226,823
Basic Skills/Remedial 11-230-100-XXX1,370,4391,312,0841,303,543
Bilingual Education 11-240-100-XXX617,305576,694567,724
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX258,618345,739233,354
School Sponsored Athletics 11-402-100-XXX652,871677,005591,204
Before/After School Programs 11-421-XXX-XXX58,74598,256103,927
Summer School 11-422-XXX-XXX46,58800
Community Services Programs/Operations 11-800-330-XXX125,72291,90287,944
Support Services:
Tuition 11-000-100-XXX1,717,2611,377,0441,588,948
Attendance and Social Work Services 11-000-211-XXX129,219161,290135,277
Health Services 11-000-213-XXX811,451805,893837,501
Speech, OT, PT, Related & Extraordinary Services 11-000-216,2171,659,3181,784,5831,757,829
Guidance 11-000-218-XXX1,567,8941,506,6451,487,158
Child Study Teams 11-000-219-XXX2,034,6002,030,3301,867,993
Improvement of Instructional Services 11-000-221-XXX1,611,6591,545,3161,490,380
Educational Media Services - School Library 11-000-222-XXX1,050,1931,035,451936,703
Instructional Staff Training Services 11-000-223-XXX183,340168,131177,206
General Administration 11-000-230-XXX584,913731,294598,077
School Administration 11-000-240-XXX2,479,0382,246,7292,214,958
Central Svcs & Admin Info Technology 11-000-25X-XXX1,369,6591,387,0061,351,053
Operation and Maintenance of Plant Services 11-000-26X-XXX6,101,2686,697,2216,302,034
Student Transportation Services 11-000-270-XXX2,493,1362,618,9892,739,491
Personal Services - Employee Benefits 11-XXX-XXX-2XX10,480,22711,163,66111,672,833
Total Support Services Expenditures 34,273,17635,259,58335,157,441
TOTAL GENERAL CURRENT EXPENSE 61,572,21562,294,87061,426,694
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040482,0001,095,000
Interest Earned on Capital Reserve 10-604018,0005,000
Equipment 12-XXX-XXX-73X83,09140,15311,107
Facilities Acquisition and Construction Services 12-000-4XX-XXX02,022,281802,389
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-93301,000,0001,500,000
TOTAL CAPITAL EXPENDITURES 83,0913,562,4343,413,496
Transfer of Funds to Charter Schools 10-000-100-56X16,26811,83531,761
OPERATING BUDGET GRAND TOTAL 61,671,57465,869,13964,871,951
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX197,522100,000100,000
Preschool Education Aid:
Instruction 20-218-100-XXX85,800132,000132,000
TOTAL PRESCHOOL EDUCATION AID 85,800132,000132,000
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX97,57486,45486,454
Nonpublic Auxiliary Services 20-XXX-XXX-XXX138,418164,995164,995
Nonpublic Handicapped Services 20-XXX-XXX-XXX282,147256,107256,107
Nonpublic Nursing Services 20-XXX-XXX-XXX117,962126,281126,281
Other Special Projects 20-XXX-XXX-XXX43,75100
Total State Projects 765,652765,837765,837
Federal Projects:
Title I 20-XXX-XXX-XXX252,179296,944296,944
Title II 20-XXX-XXX-XXX090,41590,415
Title III 20-XXX-XXX-XXX033,23133,231
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX960,6621,217,4681,217,468
Other Special Projects 20-XXX-XXX-XXX1,454,1872,403,9150
Total Federal Projects 2,667,0284,041,9731,638,058
TOTAL GRANTS AND ENTITLEMENTS 3,630,2024,907,8102,503,895
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX4,602,5694,646,3964,662,448
TOTAL REPAYMENT OF DEBT 4,602,5694,646,3964,662,448
Total Expenditures 69,904,34575,423,34572,038,294
Capital Reserve - Transfer to Repayment of Debt 12-000-400-93301,000,0001,500,000
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 69,904,34574,423,34570,538,294

 

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 Budget3,977,6443,546,7063,307,8871,299,483
  Repayment of Debt204,3935,16951,4380
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,874,4384,785,9382,385,9381,245,938
      Adult Education Programs0000
      Maintenance Reserve400,000400,000400,000400,000
      Legal Reserve2,994,647686,596686,5960
      Tuition Reserve0000
      Current Expense Emergency Reserve200,000200,000200,000200,000
  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 Cost14,40614,65114,67914,73814,433
Total Classroom Instruction8,0638,2078,2898,2498,190
Classroom-Salaries and Benefits7,5977,8377,8677,7827,801
Classroom-General Supplies and Textbooks426342378389344
Classroom-Purchased Services and Other4129447845
Total Support Services2,6932,7942,8302,8372,771
Support Services-Salaries and Benefits2,4482,5632,5942,5852,566
Total Administrative Costs1,4641,3671,3401,3561,316
Administration-Salaries and Benefits1,3081,2431,1961,1831,176
Legal Costs020184620
Total Operations and Maintenance of Plant1,8461,7631,8441,9191,837
Operations & Maintenance of Plant-Salary & Ben.1,0081,0941,0761,0701,100
Total Food Services Costs00000
Total Extracurricular Costs270276311312253
Total Equipment Costs76210103
Employee Benefits as a % of Salaries23.323.727.427.729.4

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.

 

Shared Services
  • The Lawrence Township Board of Education is a leader in shared services
  • in that it is constantly seeking opportunities to save money and increase
  • knowledge through collaboration with other entities both public and
  • private, large, and small. The district organizes and hosts shared
  • services regional training to address several training requirements man-
  • dated by the varying state agencies. The district also routinely meets
  • with personnel across the county to investigate savings initiatives in
  • information technology. Our partners include public and private colleges
  • local businesses, the municipality, and individuals willing to donate the
  • time and effort to explore cost savings.

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,862,611 (A)
Estimated Net Taxable Valuation (as of 02/24/2011)2,566,192,608 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1002.2548 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,729,748 (D)
Estimated Net Taxable Valuation (as of 02/24/2011)2,566,192,608 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1002.3276 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy57,862,611 (G)
Estimated Equalized Valuation (as of 10/01/2010)5,124,690,084 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.1291 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy59,729,748 (J)
Estimated Equalized Valuation (as of 10/01/2010)5,124,690,084 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.1655 (L)

 

Administrative Salaries
Employee Name: Betty Bright 
Job TitleAccountant 
Base Annual Salary87,679 
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 22 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Days3 sick fam. 9 bereave 
Benefits: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,808 
  Retirement Plans
Contractual Post-Employment Benefits Amount30,512 
  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: Boulden Hitchcock 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary115,895 
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 22 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Days3 sick fam. 9 bereave 
Benefits: 
Allowances599 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,266 
  Retirement Plans
Contractual Post-Employment Benefits Amount35,505 
  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: Crystal Lovell 
Job TitleAssistant Superintendent 
Base Annual Salary149,103 
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 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working Days3 sick fam. 8 bereave 
Benefits: 
Allowances3,185 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,353 
  Retirement Plans
Contractual Post-Employment Benefits Amount50,842 
  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 Dean 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary112,352 
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 22 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Days3 sick fam. 9 bereave 
Benefits: 
Allowances695 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,186 
  Retirement Plans
Contractual Post-Employment Benefits Amount34,878 
  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: Philip Meara 
Job TitleSuperintendent 
Base Annual Salary187,460 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/12/2009 
  Ending Date of Contract06/30/2013 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 30 
  Contracted Number of Annual Sick Days 13 
  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 DaysBereavement Purposes 
Benefits: 
Allowances3,399 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,003 
  Retirement Plans
Contractual Post-Employment Benefits Amount52,492 
  Description of: 
   Buyback of Sick Days at the End of Contract 
   Buyback of Vacation Days at the End of ContractUp to 52 days at 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: Rebecca Gold 
Job TitleCoordinator/Dir./Mgr./Supvr. 
Base Annual Salary159,435 
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 22 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Days3 sick fam. 9 bereave 
Benefits: 
Allowances3,837 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,574 
  Retirement Plans
Contractual Post-Employment Benefits Amount43,208 
  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: Thomas Eldridge 
Job TitleBusiness Administrator 
Base Annual Salary157,853 
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 Contract06/30/2010 
  Contracted Number of Annual Work Days261 
  Contracted Number of Annual Vacation Days 23 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 11 
  Description of Other Contracted Non-working Days3 sick fam. 8 bereave 
Benefits: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,271 
  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 Remuneration63,540 
  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: Vince Heether 
Job TitleInformation Technology 
Base Annual Salary92,991 
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 22 
  Contracted Number of Annual Sick Days 13 
  Contracted Number of Annual Personal Days
  Contracted Number of Annual Consulting Days
  Number of Other Contracted Non-working Days 13 
  Description of Other Contracted Non-working Days3 sick fam. 9 bereave 
Benefits: 
Allowances112 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,932 
  Retirement Plans
Contractual Post-Employment Benefits Amount31,452 
  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