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User Friendly Budgets
2011-2012

OCEAN - SOUTHERN REGIONAL

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,4722,4502,501
Pupils on Roll Regular Shared-Time585232
Pupils on Roll Reg Accr. Adult High Sch2700
spacing
Pupils on Roll - Special Full-Time472494442
Pupils on Roll - Special Shared-Time58560
Private School Placements12130
spacing
Pupils Sent to Other Dists-Spec Ed Prog2214
Pupils Received435448463
Pupils in State Facilities111

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 4,778,932 3,201,801
Revenues from Local Sources:
Local Tax Levy 10-1210 36,735,660 38,205,086 38,969,188
Tuition 10-1300 7,797,202 6,982,051 7,309,127
Transportation Fees from Other LEAs 10-1420-1440 638,431 675,000 833,100
Interest Earned on Capital Reserve Funds 10-1XXX 884 0 4,500
Other Restricted Miscellaneous Revenues 10-1XXX 358,130 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 0 99,146 120,000
SUBTOTAL  45,530,307 45,961,283 47,235,915
Revenues from State Sources:
Aid for Adult and Post-Graduate Programs 10-3191 23,865 0 0
Extraordinary Aid 10-3131 726,528 0 0
Other State Aids 10-3XXX 8,816 0 0
Categorical Special Education Aid 10-3132 912,256 485,499 1,009,043
Categorical Security Aid 10-3177 136,204 0 0
Adjustment Aid 10-3178 225,541 0 0
Categorical Transportation Aid 10-3121 774,875 0 0
SUBTOTAL  2,808,085 485,499 1,009,043
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 1,127 30,854 36,593
Education Jobs Fund 18-4522 0 0 102,739
SUBTOTAL  1,127 30,854 139,332
Adjustment for Prior Year Encumbrances  0 330,323 0
Actual Revenues (Over)/Under Expenditures  2,630,382 0 0
TOTAL OPERATING BUDGET  50,969,901 51,586,891 51,586,091
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 6,451 0 0
Revenues from State Sources:
Other Restricted Entitlements 20-32XX 9,677 7,700 7,700
TOTAL REVENUES FROM STATE SOURCES  9,677 7,700 7,700
Revenues from Federal Sources:
Title I 20-4411-4416 126,867 201,771 161,417
Title II 20-4451-4455 0 87,328 69,862
I.D.E.A. Part B (Handicapped) 20-4420-4429 480,694 522,664 418,131
Other 20-4XXX 709,480 84,638 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,317,041 896,401 649,410
TOTAL GRANTS AND ENTITLEMENTS  1,333,169 904,101 657,110
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 151 0
Revenues from Local Sources:
Local Tax Levy 40-1210 2,259,647 2,172,874 2,081,700
Miscellaneous 40-1XXX 40 0 0
TOTAL REVENUES FROM LOCAL SOURCES  2,259,687 2,172,874 2,081,700
TOTAL LOCAL REPAYMENT OF DEBT  2,259,687 2,173,025 2,081,700
Actual Revenues (Over)/Under Expenditures  138 0 0
TOTAL REPAYMENT OF DEBT  2,259,825 2,173,025 2,081,700
TOTAL REVENUES/SOURCES  54,562,895 54,664,017 54,324,901
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  54,562,895 54,664,017 54,324,901

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX13,422,22313,376,11113,888,405
Special Education 11-2XX-100-XXX4,768,9565,222,9425,327,791
Basic Skills/Remedial 11-230-100-XXX82,49790,67591,522
Bilingual Education 11-240-100-XXX84,12117,80978,110
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX384,218270,840269,955
School Sponsored Athletics 11-402-100-XXX1,257,8351,161,8611,097,890
Support Services:
Tuition 11-000-100-XXX801,509568,081475,700
Attendance and Social Work Services 11-000-211-XXX126,208132,125137,102
Health Services 11-000-213-XXX240,274213,574222,265
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217760,851722,192977,608
Guidance 11-000-218-XXX1,194,7801,371,6081,257,676
Child Study Teams 11-000-219-XXX1,140,4661,044,5251,041,635
Improvement of Instructional Services 11-000-221-XXX264,041221,188231,642
Educational Media Services - School Library 11-000-222-XXX448,633357,910320,972
Instructional Staff Training Services 11-000-223-XXX897900900
General Administration 11-000-230-XXX797,577957,459828,949
School Administration 11-000-240-XXX2,070,3022,051,1541,997,613
Central Svcs & Admin Info Technology 11-000-25X-XXX702,1791,004,211889,647
Operation and Maintenance of Plant Services 11-000-26X-XXX5,773,4316,059,1605,361,400
Student Transportation Services 11-000-270-XXX2,733,4273,322,0752,896,200
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,543,47112,518,66513,507,534
Total Support Services Expenditures 28,598,04630,544,82730,146,843
TOTAL GENERAL CURRENT EXPENSE 48,597,89650,685,06550,900,516
CAPITAL EXPENDITURES
Interest Earned on Capital Reserve 10-604004,500
Equipment 12-XXX-XXX-73X796,184868,839663,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX1,162,64029,42918,075
TOTAL CAPITAL EXPENDITURES 1,958,824898,268685,575
Summer School:
Instruction 13-422-100-XXX13600
Total Summer School 13600
Accredited Evening/Adult High School/Post-Graduate:
Instruction 13-601-100-XXX49,68400
Support Services 13-601-200-XXX239,68000
Total Accredited Evening/Adult HS/Post-Grad. 289,36400
Adult Education - Local:
Instruction 13-602-100-XXX65,23700
Support Services 13-602-200-XXX58,4443,5580
Total Adult Education - Local 123,6813,5580
TOTAL SPECIAL SCHOOLS 413,1813,5580
OPERATING BUDGET GRAND TOTAL 50,969,90151,586,89151,586,091
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX6,45100
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX4,4273,5243,524
Nonpublic Nursing Services 20-XXX-XXX-XXX5,2504,1764,176
Total State Projects 9,6777,7007,700
Federal Projects:
Title I 20-XXX-XXX-XXX126,867201,771161,417
Title II 20-XXX-XXX-XXX087,32869,862
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX480,694522,664418,131
Other Special Projects 20-XXX-XXX-XXX709,48084,6380
Total Federal Projects 1,317,041896,401649,410
TOTAL GRANTS AND ENTITLEMENTS 1,333,169904,101657,110
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,259,8252,173,0252,081,700
TOTAL REPAYMENT OF DEBT 2,259,8252,173,0252,081,700
Total Expenditures 54,562,89554,664,01754,324,901
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 54,562,89554,664,01754,324,901

 

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 Budget2,080,8411,769,7452,404,7421,004,742
  Repayment of Debt1511300
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve1,630,921484,168484,168488,668
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve7,914,8256,565,7301,801,8010
      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 Cost14,13814,70315,12315,15516,062
Total Classroom Instruction8,0658,2768,5728,5659,278
Classroom-Salaries and Benefits7,6677,8878,2428,2368,861
Classroom-General Supplies and Textbooks263254229226248
Classroom-Purchased Services and Other135135101103169
Total Support Services1,5931,9131,9421,8602,014
Support Services-Salaries and Benefits1,5181,8421,8751,7891,945
Total Administrative Costs1,6241,5271,5791,7291,723
Administration-Salaries and Benefits1,4011,3301,3601,4531,517
Legal Costs09131314
Total Operations and Maintenance of Plant2,2242,3282,4612,4292,154
Operations & Maintenance of Plant-Salary & Ben.1,1341,1851,2001,1761,111
Total Food Services Costs00000
Total Extracurricular Costs562593508512614
Total Equipment Costs244266244290224
Employee Benefits as a % of Salaries6.738.741.941.844.4

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
  • 1. Purchase of supplies through Educational Data cooperative bid.
  • 2. Use of Monmouth Ocean Educational Services Commission for special
  • education transportation that the district can't provide itself.
  • 3. Provide transportation services to Ocean Township school district
  • for grades PreK-12.
  • 4. Purchase fuel through the Stafford Township Cooperative.
  • 5. Member of ACES for cooperative bid for the purchase of electricity
  • and natural gas.
  • 6. Use Ocean County Roads Department for all district paving.
  • 7. Partner with Stafford Township for recycling.
  • 8. Provide technology support services to Long Beach Island schools.
  • 9. Member of Middlesex Regional Ed Services Commission for cooperative
  • purchasing.
  • 10.Member of NJ School Boards Association Insurance Group for pooled
  • workers compensation insurance coverage.
  • 11.Member of property and liability insurance pool through Utica.
  • 12.Member of BCBANC cooperative pool for the purchase of banking services

 

Estimated Tax Rate Information
BEACH HAVEN
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,995,099 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,644,661,380 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2429 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,208,513 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,644,661,380 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2559 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy3,995,099 (G)
Estimated Equalized Valuation (as of 10/01/2010)2,041,168,161 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1957 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,208,513 (J)
Estimated Equalized Valuation (as of 10/01/2010)2,041,168,161 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2062 (L)
spacing
BARNEGAT LIGHT
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,899,040 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)997,689,666 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1903 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,000,485 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)997,689,666 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2005 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy1,899,040 (G)
Estimated Equalized Valuation (as of 03/01/2011)1,097,809,932 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1730 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,000,485 (J)
Estimated Equalized Valuation (as of 03/01/2011)1,097,809,932 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1822 (L)
spacing
HARVEY CEDARS
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,344,469 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)1,236,149,949 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.1897 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,469,708 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)1,236,149,949 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.1998 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,344,469 (G)
Estimated Equalized Valuation (as of 03/01/2011)1,350,393,215 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1736 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,469,708 (J)
Estimated Equalized Valuation (as of 03/01/2011)1,350,393,215 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1829 (L)
spacing
LONG BEACH TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,618,086 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)7,533,225,300 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2073 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,452,391 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)7,533,225,300 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2184 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy15,618,086 (G)
Estimated Equalized Valuation (as of 03/01/2011)8,648,938,346 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1806 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy16,452,391 (J)
Estimated Equalized Valuation (as of 03/01/2011)8,648,938,346 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1902 (L)
spacing
SHIP BOTTOM
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,292,911 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,108,061,788 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2069 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,415,396 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,108,061,788 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2180 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy2,292,911 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,319,694,476 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1737 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy2,415,396 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,319,694,476 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1830 (L)
spacing
SURF CITY
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,046,559 (A)
Estimated Net Taxable Valuation (as of 10/01/2010)1,527,085,534 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2650 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,262,722 (D)
Estimated Net Taxable Valuation (as of 10/01/2010)1,527,085,534 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2791 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy4,046,559 (G)
Estimated Equalized Valuation (as of 10/01/2010)1,736,548,833 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.2330 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy4,262,722 (J)
Estimated Equalized Valuation (as of 10/01/2010)1,736,548,833 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.2455 (L)
spacing
STAFFORD TWP
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,773,026 (A)
Estimated Net Taxable Valuation (as of 03/01/2011)4,371,873,160 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1000.2007 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,241,673 (D)
Estimated Net Taxable Valuation (as of 03/01/2011)4,371,873,160 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1000.2114 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy8,773,026 (G)
Estimated Equalized Valuation (as of 03/01/2011)4,853,861,619 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1000.1807 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy9,241,673 (J)
Estimated Equalized Valuation (as of 03/01/2011)4,853,861,619 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1000.1904 (L)

 

Administrative Salaries
Employee Name: Craig Henry 
Job TitleSuperintendent 
Base Annual Salary179,427 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/01/2007 
  Ending Date of Contract06/30/2012 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,641 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,115 
  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: Daniel MacPhee 
Job TitleAssistant Superintendent 
Base Annual Salary161,217 
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 Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances2,326 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other938 
  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: Steven Terhune 
Job TitleBusiness Administrator 
Base Annual Salary142,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract10/01/2010 
  Ending Date of Contract06/30/2011 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 20 
  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: 
Allowances1,445 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other752 
  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