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User Friendly Budgets
2011-2012

SOMERSET - SOMERVILLE BORO

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2009
Actual
October 15, 2010
Actual
October 15, 2011
Estimated
Pupils on Roll Regular Full-Time2,0572,1232,152
Pupils on Roll Regular Shared-Time303432
spacing
Pupils on Roll - Special Full-Time252257245
Pupils on Roll - Special Shared-Time272020
Private School Placements171514
spacing
Pupils Sent to Other Districts-Reg Prog111112
Pupils Sent to Other Dists-Spec Ed Prog181618
Pupils Received732780754
Pupils in State Facilities100

 

Advertised Revenues
Budget CategoryAccount2009-10
Actual
2010-11
Revised
2011-12
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 2,825,672 538,014
Withdrawal from Cap Res-for Local Share 10-307 0 564,621 145,000
Withdraw from Cap Res-Excess Cost & Oth Cap Prj 10-309 0 0 180,000
Withdrawal from Tuition Reserve-Excess over adj. 10-311 0 350,000 876,401
Revenues from Local Sources:
Local Tax Levy 10-1210 19,277,969 19,188,561 19,476,385
Tuition 10-1300 8,524,928 10,639,011 10,251,121
Interest Earned on Maintenance Reserve 10-1XXX 0 500 50
Interest Earned on Capital Reserve Funds 10-1XXX 1,237 500 450
Unrestricted Miscellaneous Revenues 10-1XXX 213,903 20,860 21,983
SUBTOTAL  28,018,037 29,849,432 29,749,989
Revenues from State Sources:
Extraordinary Aid 10-3131 189,473 94,081 115,000
Categorical Special Education Aid 10-3132 643,106 0 931,845
Equalization Aid 10-3176 2,446,310 4,131,595 3,570,589
Categorical Security Aid 10-3177 237,814 0 0
Categorical Transportation Aid 10-3121 98,934 0 0
SUBTOTAL  3,615,637 4,225,676 4,617,434
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 52,439 29,140 31,017
Equalization Aid - ARRA ESF 16-4520 792,650 0 0
Equalization Aid - ARRA GSF 17-4521 30,685 0 0
Education Jobs Fund 18-4522 0 0 198,301
SUBTOTAL  875,774 29,140 229,318
Adjustment for Prior Year Encumbrances  0 498,872 0
Actual Revenues (Over)/Under Expenditures  1,153,521 0 0
TOTAL OPERATING BUDGET  33,662,969 38,343,413 36,336,156
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 53,925 0 0
Revenues from State Sources:
Preschool Education Aid - Pr Yr Carryover 20-3218 0 30,720 70,298
Preschool Education Aid 20-3218 267,752 543,388 607,316
Other Restricted Entitlements 20-32XX 549,609 484,816 484,816
TOTAL REVENUES FROM STATE SOURCES  817,361 1,058,924 1,162,430
Revenues from Federal Sources:
Title I 20-4411-4416 333,208 360,163 360,163
Title II 20-4451-4455 0 97,369 97,369
Title III 20-4491-4494 0 36,599 36,599
I.D.E.A. Part B (Handicapped) 20-4420-4429 705,152 540,514 540,514
Other 20-4XXX 487,883 0 0
TOTAL REVENUES FROM FEDERAL SOURCES  1,526,243 1,034,645 1,034,645
Transfers from Operating Budget-PreK 20-5200 190,186 0 0
TOTAL GRANTS AND ENTITLEMENTS  2,587,715 2,093,569 2,197,075
REPAYMENT OF DEBT
Budgeted Fund Balance 40-303 0 5,811 39,574
Transfers from Other Funds 40-5200 6,759 0 0
Transfers from Capital Reserve 40-5210 268,775 218,775 192,813
Revenues from Local Sources:
Local Tax Levy 40-1210 1,810,440 1,901,440 1,901,440
TOTAL REVENUES FROM LOCAL SOURCES  1,810,440 1,901,440 1,901,440
Revenues from State Sources:
Debt Service Aid Type II 40-3160 277,947 235,270 235,093
TOTAL LOCAL REPAYMENT OF DEBT  2,363,921 2,361,296 2,368,920
Actual Revenues (Over)/Under Expenditures  94,293 0 0
TOTAL REPAYMENT OF DEBT  2,458,214 2,361,296 2,368,920
TOTAL REVENUES/SOURCES  38,708,898 42,798,278 40,902,151
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
Transfers from Operating Budget-PreK 20-5200 190,186 0 0
Transfers from Capital Reserve 40-5210 268,775 218,775 192,813
TOTAL REVENUES/SOURCES NET OF TRANSFERS  38,249,937 42,579,503 40,709,338

 

Advertised Appropriations
Budget CategoryAccount2009-10
Expenditures
2010-11
Rev. Approp.
2011-12
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX11,599,26611,939,41712,072,633
Special Education 11-2XX-100-XXX2,559,1512,806,6232,992,698
Basic Skills/Remedial 11-230-100-XXX182,51121,89728,135
Bilingual Education 11-240-100-XXX269,320307,606292,994
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX158,282197,132208,159
School Sponsored Athletics 11-402-100-XXX684,086658,063765,703
Before/After School Programs 11-421-XXX-XXX2,58011,55027,090
Summer School 11-422-XXX-XXX09,59312,000
Other Supplemental/At-Risk Programs 11-424-XXX-XXX125,030132,920143,165
Support Services:
Tuition 11-000-100-XXX2,198,8742,305,6132,216,594
Attendance and Social Work Services 11-000-211-XXX35,00037,80036,200
Health Services 11-000-213-XXX304,906325,135321,785
Speech, OT, PT, Related & Extraordinary Services 11-000-216,217306,470388,115381,460
Guidance 11-000-218-XXX675,752700,173703,684
Child Study Teams 11-000-219-XXX916,230904,505889,337
Improvement of Instructional Services 11-000-221-XXX495,857357,201354,190
Educational Media Services - School Library 11-000-222-XXX280,178238,646227,842
Instructional Staff Training Services 11-000-223-XXX29,15466,08041,275
General Administration 11-000-230-XXX833,411860,641706,532
School Administration 11-000-240-XXX1,400,8111,544,2681,490,609
Central Svcs & Admin Info Technology 11-000-25X-XXX723,080824,325864,816
Deposit to Maintenance Reserve 10-6060150,0000
Interest Earned on Maintenance Reserve 10-606050050
Operation and Maintenance of Plant Services 11-000-26X-XXX2,488,3332,782,9672,656,126
Student Transportation Services 11-000-270-XXX785,596864,173863,455
Personal Services - Employee Benefits 11-XXX-XXX-2XX5,934,5726,174,5296,754,239
Total Support Services Expenditures 17,408,22418,374,17118,508,144
TOTAL GENERAL CURRENT EXPENSE 32,988,45034,609,47235,050,771
CAPITAL EXPENDITURES
Deposit to Capital Reserve 10-6040725,897188,723
Interest Earned on Capital Reserve 10-6040500450
Equipment 12-XXX-XXX-73X74,507295,04155,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX296,8661,889,432829,647
Capital Reserve-Transfer to Capital Expend Fund 12-000-4XX-9310564,6210
Capital Reserve-Transfer to Repayment of Debt 12-000-4XX-933268,775218,775192,813
TOTAL CAPITAL EXPENDITURES 640,1483,694,2661,266,633
Transfer of Funds to Charter Schools 10-000-100-56X34,37139,67518,752
OPERATING BUDGET GRAND TOTAL 33,662,96938,343,41336,336,156
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX53,92500
Preschool Education Aid:
Instruction 20-218-100-XXX341,588348,300374,786
Support Services 20-218-200-XXX116,350225,808242,907
Facilities Acquisition and Construction Services 20-218-400-XXX0059,921
TOTAL PRESCHOOL EDUCATION AID 457,938574,108677,614
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX84,82572,75672,756
Nonpublic Auxiliary Services 20-XXX-XXX-XXX171,385114,896114,896
Nonpublic Handicapped Services 20-XXX-XXX-XXX187,455210,956210,956
Nonpublic Nursing Services 20-XXX-XXX-XXX100,59286,20886,208
Other Special Projects 20-XXX-XXX-XXX5,35200
Total State Projects 1,007,5471,058,9241,162,430
Federal Projects:
Title I 20-XXX-XXX-XXX333,208360,163360,163
Title II 20-XXX-XXX-XXX097,36997,369
Title III 20-XXX-XXX-XXX036,59936,599
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX705,152540,514540,514
Other Special Projects 20-XXX-XXX-XXX487,88300
Total Federal Projects 1,526,2431,034,6451,034,645
TOTAL GRANTS AND ENTITLEMENTS 2,587,7152,093,5692,197,075
REPAYMENT OF DEBT
Repayment of Debt - Regular 40-701-510-XXX2,458,2142,361,2962,368,920
TOTAL REPAYMENT OF DEBT 2,458,2142,361,2962,368,920
Total Expenditures 38,708,89842,798,27840,902,151
Local Cont - Transfer to Grants and Entitlements 11-1XX-100-930190,18600
Capital Reserve - Transfer to Repayment of Debt 12-000-400-933268,775218,775192,813
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 38,249,93742,579,50340,709,338

 

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 Budget988,2631,059,580997,710747,710
  Repayment of Debt106,86412,57139,5740
Restricted for Specific Purposes:
  General Operating Budget:
      Capital Reserve534,2431,133,5001,295,2761,159,449
      Adult Education Programs0000
      Maintenance Reserve50,00050,114200,614200,664
      Legal Reserve4,692,4472,813,686288,0140
      Tuition Reserve1,200,0001,226,401876,4010
      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 Cost12,60912,79113,05513,34213,487
Total Classroom Instruction7,7738,1158,0628,2448,515
Classroom-Salaries and Benefits7,3747,6457,5747,7028,025
Classroom-General Supplies and Textbooks281348340387362
Classroom-Purchased Services and Other118122148156128
Total Support Services1,8141,7081,5951,6281,629
Support Services-Salaries and Benefits1,6791,5581,4031,4321,512
Total Administrative Costs1,4051,5461,6271,6361,567
Administration-Salaries and Benefits1,0571,2361,2971,3071,267
Legal Costs042515041
Total Operations and Maintenance of Plant1,0871,1751,2111,2641,216
Operations & Maintenance of Plant-Salary & Ben.444469465466495
Total Food Services Costs00000
Total Extracurricular Costs449443426433495
Total Equipment Costs33323512347
Employee Benefits as a % of Salaries31.128.829.929.931.7

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
  • * Bus inspection and repairs in collaboration with Branchburg BOE
  • * Tech support provided from Somerville BOE to Somerville Borough
  • * Snow Plowing services with the Somerville Borough
  • * Bulk bidding and purchasing of natural gas and electricity through
  • consortia
  • * Somerset County Energy Audit Program
  • * Purchasing Agreement for Commodity Resale System with the County of
  • Somerset to complete various public works projects
  • * Vehicle fuel and repairs with the County of Somerset
  • * Joint transportation agreement with the Somerset County Educational
  • Services Commission and Bridgewater and Branchburg Boards of Education
  • * Police services with the Borough of Somerville for the D.A.R.E.
  • program and for supervision at athletic and other special events
  • * Borough use of Board of Education athletic fields and school facilities
  • * Grant administration of nonpuplic school programs in colloboration
  • with the Somerset County Educational Services Commission
  • * Use of County of Somerset athletic fields
  • * Cooperative Pricing System Agreements with Educational Services
  • Commissions of Hunterdon and Middlesex for school bus services and
  • school, office, technology, custodial, and athletic supplies

 

Estimated Tax Rate Information
A. Estimated 11-12 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,332,473 (A)
Estimated Net Taxable Valuation (as of 01/01/2011)1,244,090,427 (B)
Estimated 11-12 General Fund School Tax Rate=(A)/(B)x1001.5539 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,233,913 (D)
Estimated Net Taxable Valuation (as of 01/01/2011)1,244,090,427 (E)
Estimated 11-12 Total School Tax Rate=(D)/(E)x1001.7068 (F)
B. Estimated 11-12 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy19,332,473 (G)
Estimated Equalized Valuation (as of 01/01/2011)1,244,090,427 (H)
Estimated 11-12 Equalized General Fund School Tax Rate=(G)/(H)x1001.5539 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy21,233,913 (J)
Estimated Equalized Valuation (as of 01/01/2011)1,244,090,427 (K)
Estimated 11-12 Equalized Total School Tax Rate=(J)/(K)x1001.7068 (L)

 

Administrative Salaries
Employee Name: Bryan P. Boyce 
Job TitleBusiness Administrator Board Secretary 
Base Annual Salary143,920 
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 22 
  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: 
Allowances990 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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 Contract1/260th of salary x 29 days 
   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: Carolyn Rosenberg 
Job TitleCoordinator/Dir./Mgr./Supvr. Curriculum, Instruction & Tech 
Base Annual Salary153,000 
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 22 
  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: 
Allowances1,300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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 CashOption to buy back 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Christopher Ramos 
Job TitleInformation Technology 
Base Annual Salary100,000 
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 22 
  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: 
Allowances300 
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 CashOption to buy back 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Joseph Schiavone 
Job TitleInformation Technology 
Base Annual Salary74,000 
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 Days300 
  Contracted Number of Annual Vacation Days 21 
  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: 
Allowances300 
Bonuses1,600 
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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 CashOption to buy back 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Luke McGrath 
Job TitleCoordinator/Dir./Mgr./Supvr. Special Services/Fed Programs 
Base Annual Salary144,500 
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 22 
  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: 
Allowances1,250 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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 CashOption to buy back 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Sal Gambino 
Job TitleCoordinator/Dir./Mgr./Supvr. Buildings and Grounds 
Base Annual Salary98,000 
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 22 
  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: 
Allowances600 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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 CashOption to buy back 5 days 
   Annual Option to Buy Back Personal Time in Cash 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: Timothy Purnell 
Job TitleSuperintendent 
Base Annual Salary175,000 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/01/2011 
  Ending Date of Contract06/30/2015 
  Contracted Number of Annual Work Days260 
  Contracted Number of Annual Vacation Days 22 
  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: 
Allowances300 
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,151 
  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