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User Friendly Budgets
2012-13

ESSEX - CITY OF ORANGE TWP

 

Advertised Enrollments
Enrollment CategoryOctober 15, 2010
Actual
October 15, 2011
Actual
October 15, 2012
Estimated
Pupils on Roll Regular Full-Time3,8294,1134,135
Pupils on Roll Regular Shared-Time600
spacing
Pupils on Roll - Special Full-Time649692701
Pupils on Roll - Special Shared-Time221818
Private School Placements795961
spacing
Pupils Sent to Contracted Preschool Prog758565542
Pupils Sent to Other Districts-Reg Prog010
Pupils Sent to Other Dists-Spec Ed Prog425751
Pupils Received1163
Pupils in State Facilities1099

 

Advertised Revenues
Budget CategoryAccount2010-11
Actual
2011-12
Revised
2012-13
Anticipated
OPERATING BUDGET
Budgeted Fund Balance - Operating Budget 10-303 0 800,000 850,000
Transfers from Other Funds 10-5200 1,423,461 0 0
Revenues from Local Sources:
Local Tax Levy 10-1210 10,046,634 10,247,567 10,452,518
Tuition 10-1300 106,990 50,000 52,500
Interest Earned on Current Expense Emergency Res 10-1XXX 30,000 0 0
Unrestricted Miscellaneous Revenues 10-1XXX 126,056 165,000 173,250
SUBTOTAL  10,309,680 10,462,567 10,678,268
Revenues from State Sources:
Extraordinary Aid 10-3131 0 432,340 432,340
Other State Aids 10-3XXX 426,043 0 0
Categorical Special Education Aid 10-3132 2,643,417 2,658,345 2,834,771
Educational Adequacy Aid 10-3175 2,282,887 7,152,931 7,152,931
Equalization Aid 10-3176 58,443,002 59,025,451 59,683,746
Categorical Security Aid 10-3177 0 1,778,149 1,774,951
Categorical Transportation Aid 10-3121 0 543,155 549,303
SUBTOTAL  63,795,349 71,590,371 72,428,042
Revenues from Federal Sources:
Medicaid Reimbursement 10-4200 98,865 148,695 156,130
SUBTOTAL  98,865 2,377,927 156,130
Adjustment for Prior Year Encumbrances  0 1,183,401 0
Actual Revenues (Over)/Under Expenditures  -1,543,169 0 0
TOTAL OPERATING BUDGET  74,084,186 86,414,266 84,112,440
GRANTS AND ENTITLEMENTS
Revenues from Local Sources 20-1XXX 139,495 0 0
Revenues from State Sources:
Early Childhood Program Aid - Pr Year Carryover 20-3211 251,572 301,273 0
Preschool Education Aid - Pr Yr Carryover 20-3218 0 0 135,284
Preschool Education Aid 20-3218 9,085,981 9,602,799 9,933,507
Other Restricted Entitlements 20-32XX 0 325,241 280,896
TOTAL REVENUES FROM STATE SOURCES  9,337,553 10,229,313 10,349,687
Revenues from Federal Sources:
Title I 20-4411-4416 2,255,227 2,012,000 2,200,942
Title II 20-4451-4455 429,124 424,000 380,116
Title III 20-4491-4494 122,866 122,000 97,206
Title IV 20-4471-4474 0 30,800 0
I.D.E.A. Part B (Handicapped) 20-4420-4429 1,290,492 1,244,000 1,201,035
Other 20-4XXX 103,167 227,200 0
TOTAL REVENUES FROM FEDERAL SOURCES  4,200,876 4,060,000 3,879,299
TOTAL GRANTS AND ENTITLEMENTS  13,677,924 14,289,313 14,228,986
TOTAL REVENUES/SOURCES  87,762,110 100,703,579 98,341,426
DEDUCT REVENUES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL REVENUES/SOURCES NET OF TRANSFERS  87,762,110 100,703,579 98,341,426

 

Advertised Appropriations
Budget CategoryAccount2010-11
Expenditures
2011-12
Rev. Approp.
2012-13
Appropriations
GENERAL CURRENT EXPENSE
Instruction:
Regular Programs 11-1XX-100-XXX23,116,8156,970,0064,129,201
Special Education 11-2XX-100-XXX4,955,865352,1290
Bilingual Education 11-240-100-XXX2,032,889206,5830
School-Spon. Co/Extra-Curr. Activities 11-401-100-XXX320,98980,300141,000
School Sponsored Athletics 11-402-100-XXX385,319478,782456,261
Community Services Programs/Operations 11-800-330-XXX25,91641,00066,000
Support Services:
Tuition 11-000-100-XXX6,108,8836,592,4396,739,722
Attendance and Social Work Services 11-000-211-XXX507,37153,5820
Health Services 11-000-213-XXX761,42379,20035,000
Speech, OT, PT, Related & Extraordinary Services 11-000-216,21705,00010,000
Guidance 11-000-218-XXX1,175,49074,22544,600
Child Study Teams 11-000-219-XXX2,217,0242,915,4132,619,942
Improvement of Instructional Services 11-000-221-XXX1,230,9961,398,4661,783,323
Educational Media Services - School Library 11-000-222-XXX1,382,80430,00074,786
Instructional Staff Training Services 11-000-223-XXX373,613259,760749,884
General Administration 11-000-230-XXX1,114,9951,223,8011,280,902
School Administration 11-000-240-XXX3,279,731247,639101,842
Central Svcs & Admin Info Technology 11-000-25X-XXX2,349,8853,227,9843,220,626
Operation and Maintenance of Plant Services 11-000-26X-XXX6,957,3756,114,4306,770,374
Student Transportation Services 11-000-270-XXX2,685,3393,110,1343,051,000
Personal Services - Employee Benefits 11-XXX-XXX-2XX11,233,4123,406,3733,077,000
Food Services 11-000-310-XXX210,000226,532227,532
Total Support Services Expenditures 41,588,34128,964,97829,786,533
TOTAL GENERAL CURRENT EXPENSE 72,426,13437,093,77834,578,995
CAPITAL EXPENDITURES
Equipment 12-XXX-XXX-73X289,4111,626,189350,000
Facilities Acquisition and Construction Services 12-000-4XX-XXX388,3382,972,6001,404,016
TOTAL CAPITAL EXPENDITURES 677,7494,598,7891,754,016
Summer School:
Instruction 13-422-100-XXX40,358417,80076,000
Total Summer School 40,358417,80076,000
TOTAL SPECIAL SCHOOLS 40,358417,80076,000
Transfer of Funds to Charter Schools 10-000-100-56X939,9451,353,3291,327,153
General Fund Contribution to SBB 10-000-520-930042,950,57046,376,276
OPERATING BUDGET GRAND TOTAL 74,084,18686,414,26684,112,440
SPECIAL GRANTS AND ENTITLEMENTS
Local Projects 20-XXX-XXX-XXX139,49500
Preschool Education Aid:
Instruction 20-218-100-XXX936,752805,3461,711,937
Support Services 20-218-200-XXX6,841,9539,098,7268,281,854
Facilities Acquisition and Construction Services 20-218-400-XXX0075,000
Transfer to General Fund 20-218-520-9301,558,84800
TOTAL PRESCHOOL EDUCATION AID 9,337,5539,904,07210,068,791
Other State Projects:
Nonpublic Textbooks 20-XXX-XXX-XXX010,5158,505
Nonpublic Auxiliary Services 20-XXX-XXX-XXX0232,026197,001
Nonpublic Handicapped Services 20-XXX-XXX-XXX070,30063,241
Nonpublic Nursing Services 20-XXX-XXX-XXX012,40012,149
Total State Projects 9,337,55310,229,31310,349,687
Federal Projects:
Title I 20-XXX-XXX-XXX831,766867,660856,580
Title II 20-XXX-XXX-XXX429,12478,80072,646
Title III 20-XXX-XXX-XXX122,86622,00027,070
Title IV 20-XXX-XXX-XXX07,8000
I.D.E.A. Part B (Handicapped) 20-XXX-XXX-XXX1,290,4921,244,0001,201,035
Other Special Projects 20-XXX-XXX-XXX103,167227,2000
Total Federal Projects 2,777,4152,447,4602,157,331
Grant & Entitlements Cont to SBB 20-XXX-XXX-9301,423,4611,612,5401,721,968
TOTAL GRANTS AND ENTITLEMENTS 13,677,92414,289,31314,228,986
Total Expenditures 87,762,110100,703,57998,341,426
DEDUCT AMOUNTS INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
TOTAL EXPENDITURES NET OF TRANSFERS 87,762,110100,703,57998,341,426

 

Advertised Recapitulation of Balances
Budget CategoryAudited
Balance
6/30/10
Audited
Balance
6/30/11
Estimated
Balance
6/30/12
Estimated
Balance
6/30/13
Unassigned:
  General Operating Budget343,137620,2471,490,247640,247
  Repayment of Debt0000
Reserved for Specific Purposes:
  General Operating Budget:
      Capital Reserve0000
      Adult Education Programs0000
      Maintenance Reserve0000
      Legal Reserve350,000800,00000
      Tuition Reserve0000
      Current Expense Emergency Reserve0000
  Restricted for Repayment of Debt0000

 

Advertised Per Pupil Cost Calculations
 2009-10
Actual
2010-11
Actual
2011-12
Original
Budget
2011-12
Revised
Budget
2012-13
Proposed
Budget
Total Budgetary Comparative Per Pupil Cost15,33715,97914,93415,71816,182
Total Classroom Instruction8,5128,7838,6709,3379,407
Classroom-Salaries and Benefits8,0648,3558,2438,5968,805
Classroom-General Supplies and Textbooks228304355670479
Classroom-Purchased Services and Other2211247170124
Total Support Services3,6183,4852,6752,6602,886
Support Services-Salaries and Benefits3,0872,1882,4242,4002,487
Total Administrative Costs1,3931,8231,8841,9241,911
Administration-Salaries and Benefits1,1591,4121,3721,3581,372
Legal Costs022242323
Total Operations and Maintenance of Plant1,5681,6491,4511,5001,667
Operations & Maintenance of Plant-Salary & Ben.325366325322325
Board Contribution to Food Services8647484848
Total Extracurricular Costs152181187211241
Total Equipment Costs67655734689
Employee Benefits as a % of Salaries25.826.925.624.826.7

The information presented in columns 1 through 3 as well as the related descriptions of the per pupil cost calculations are contained in the 2012 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 2011-12 revised appropriations and 2012-13 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.

 

Advertised Blended Resource SBB Statement
Budget CategoryAccount2010-112011-122012-13
Resources:
General Fund Contribution 15-5200042,950,57046,376,276
Restricted Federal Entitlements 15-44XX1,423,4611,612,5401,721,968
Total SBB Resources 1,423,46144,563,11048,098,244
Appropriations:
Instruction 15-XXX-100-XXX27,750,60828,171,12330,566,609
Support Services 15-XXX-2XX-XXX16,039,19315,666,33316,639,754
Equipment 15-XXX-XXX-73X018,0000
Total SBB Appropriations 44,079,15144,563,11048,098,244

 

Shared Services
  • The Orange Public Schools in collaboration with the City of Orange Public
  • Works department utilizes a shared services in minor plumbing and sewer
  • maintenance services. The district shares the Local Cable TV station for
  • public announcements and information sharing. The district shares with th
  • e City to provide after school programs and recreation services for the s
  • tudents and Orange community. The district shares in the use of Essex Cou
  • nty bid awards for general supply & materials. The district shares the us
  • e of its mass communication ststem with the City. Within the distric,
  • all schools are encouraged to share excess supply and materials with sist
  • er schools.

 

Estimated Tax Rate Information
A. Estimated 12-13 School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,350,043 (A)
Estimated Net Taxable Valuation (as of 10/01/2011)1,573,660,083 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)x1000.6577 (C)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,350,043 (D)
Estimated Net Taxable Valuation (as of 10/01/2011)1,573,660,083 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)x1000.6577 (F)
B. Estimated 12-13 Equalized School Tax Rate
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy10,350,043 (G)
Estimated Equalized Valuation (as of 10/01/2011)1,510,433,482 (H)
Estimated 12-13 Equalized General Fund School Tax Rate=(G)/(H)x1000.6852 (I)
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
Total School Levy10,350,043 (J)
Estimated Equalized Valuation (as of 10/01/2011)1,510,433,482 (K)
Estimated 12-13 Equalized Total School Tax Rate=(J)/(K)x1000.6852 (L)

 

Administrative Salaries
Employee Name: Akindele Ayodele 
Job TitleAsst Business Administrator 
Base Annual Salary98,838 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract12/09/2009 
  Ending Date of Contract 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,483 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax as per State Contarct Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Dr. Paula Howard 
Job TitleAssistant Superintendent 
Base Annual Salary174,787 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract02/10/2010 
  Ending Date of Contract 
  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: 
Allowances
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 ContractMax as per State Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. Adekunle James 
Job TitleBusiness Administrator 
Base Annual Salary156,327 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract08/03/1992 
  Ending Date of Contract 
  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: 
Allowances
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 ContractMax as per State Contarct Regulation 
   Buyback of Vacation Days at the End of ContractState Contarct Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Mr. Anthony Moffit 
Job TitleInformation Technology 
Base Annual Salary81,151 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract11/11/2009 
  Ending Date of Contract 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,217 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax as per State Contarct Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contarct Regulation 
   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: Mr. Rodney West 
Job TitleInformation Technology 
Base Annual Salary94,673 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,420 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax as per State Contarct Regulation 
   Buyback of Vacation Days at the End of ContractState Contarct Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Ms. Belinda Smiley 
Job TitleAdministrative Assistant 
Base Annual Salary137,914 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract07/17/2000 
  Ending Date of Contract 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other2,069 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax as per State Contarct Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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: Ronald C Lee 
Job TitleSuperintendent 
Base Annual Salary167,500 
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 Contract 
  Contracted Number of Annual Work Days260 
  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: 
Allowances
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 ContractMax as per State Contract Regulation 
   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 CashState Contract Regulation 
   Annual Option to Buy Back Vacation Time in CashState Contract Regulation 
   Annual Option to Buy Back Personal Time in CashState Contract Regulation 
   All Other In-Kind or Other Remuneration 
Additional Comments 
Employee Name: William Grenger 
Job TitleInformation Technology 
Base Annual Salary93,605 
Full Time Equivalents (FTE)1.0 
Shared with another district?
Member of Collective Bargaining Unit?
Contract Terms: 
  Beginning Date of Contract09/01/2009 
  Ending Date of Contract 
  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: 
Allowances
Bonuses
Stipends
District Contributions above Teacher Contract: 
  Insurance: Health, Dental, Life, Other1,404 
  Retirement Plans
Contractual Post-Employment Benefits Amount15,000 
  Description of: 
   Buyback of Sick Days at the End of ContractMax as per State Contract Regulation 
   Buyback of Vacation Days at the End of ContractState Contract Regulation 
   Buyback of Personal Days at the End of ContractState Contract Regulation 
   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