2012-2013 User Friendly Budget

 
 
 6/29/2012                                         PASSAIC  -  WEST MILFORD TWP
 
                                                    Advertised Enrollments
 
      ENROLLMENT CATEGORY                         October 15, 2010         October 15, 2011         October 15, 2012
                                                      Actual                   Actual                 Estimated
  
      Pupils on Roll Regular Full-Time                      3277                     3137                     3147
 
      Pupils on Roll Regular Shared-Time                       1
 
 
 
      Pupils on Roll - Special Full-Time                     665                      666                      690
 
      Pupils on Roll - Special Shared-Time                     5                        5                        3
      Subtotal - Pupils On Roll                              3948                     3808                     3840
      Private School Placements                               70                       78                       89
 
 
 
      Pupils Sent to Other Districts-Reg Prog                  1
 
      Pupils Sent to Other Dists-Spec Ed Prog                  9                        6                       17
 
      Pupils Received                                         31                       34                       18
 
      Pupils in State Facilities                               2                        1                        1
 
 
 
                                                    PASSAIC - WEST MILFORD TWP
 
                                                      Advertised Revenues
 
      Budget Category                                        Account             2010-11          2011-12          2012-13
                                                                                  Actual          Revised       Anticipated
      OPERATING BUDGET
      Budgeted Fund Balance - Operating Budget              10-303                                     750,000        1,657,805
 
      Revenues from Local Sources:                                         
      Local Tax Levy                                        10-1210                49,379,479       50,367,069       51,252,781
      Tuition                                               10-1300                   255,471          209,000          230,831
      Transportation Fees from Other LEAs                   10-1420-1440               53,555           45,000           45,000
      Interest Earned on Capital Reserve Funds              10-1XXX                     1,623            1,500              300
      Unrestricted Miscellaneous Revenues                   10-1XXX                   232,660          267,500          198,000
      SUBTOTAL                                                                     49,922,788       50,890,069       51,726,912
 
      Revenues from State Sources:                                         
      Extraordinary Aid                                     10-3131                   757,925          750,000          750,000
      Other State Aids                                      10-3XXX                    46,484           46,484           46,484
      Categorical Special Education Aid                     10-3132                 2,122,002        2,122,002        2,224,407
      Equalization Aid                                      10-3176                10,140,424       10,140,424       10,109,309
      Categorical Security Aid                              10-3177                   304,246          304,246          302,845
      Adjustment Aid                                        10-3178                                     25,486           20,389
      Categorical Transportation Aid                        10-3121                   366,001        1,655,275        1,672,365
      SUBTOTAL                                                                     13,737,082       15,043,917       15,125,799
 
      Revenues from Federal Sources:                                       
      Medicaid Reimbursement                                10-4200                    74,577           42,866           49,488
      Education Jobs Fund                                   18-4522                                    554,236
      SUBTOTAL                                                                         74,577          597,102           49,488
      Adjustment for Prior Year Encumbrances                                                           398,502
      Actual Revenues (Over)/Under Expenditures                                      -424,151
      TOTAL OPERATING BUDGET                                                       63,310,296       67,679,590       68,560,004
      GRANTS AND ENTITLEMENTS
      Revenues from Local Sources                           20-1XXX                    11,486            9,607
 
      Revenues from State Sources:                                         
      Other Restricted Entitlements                         20-32XX                     6,028            5,698            4,843
      TOTAL REVENUES FROM STATE SOURCES                                                 6,028            5,698            4,843
 
      Revenues from Federal Sources:                                       
      Title I                                               20-4411-4416              693,617          523,303          381,819
      Title II                                              20-4451-4455              151,819          166,484          118,912
      Title III                                             20-4491-4494                5,764            7,850            2,380
      Title IV                                              20-4471-4474                1,100
      I.D.E.A. Part B (Handicapped)                         20-4420-4429            1,484,997        1,058,338          965,600
      Other                                                 20-4XXX                                     59,782
      TOTAL REVENUES FROM FEDERAL SOURCES                                           2,337,297        1,815,757        1,468,711
      TOTAL GRANTS AND ENTITLEMENTS                                                 2,354,811        1,831,062        1,473,554
      REPAYMENT OF DEBT
      Budgeted Fund Balance                                 40-303                                                       50,000
 
      Revenues from Local Sources:                                         
      Local Tax Levy                                        40-1210                   529,103          516,668          472,983
      TOTAL REVENUES FROM LOCAL SOURCES                                               529,103          516,668          472,983
 
      Revenues from State Sources:                                         
      Debt Service Aid Type II                              40-3160                     5,783            4,848            4,809
      TOTAL LOCAL REPAYMENT OF DEBT                                                   534,886          521,516          527,792
      Actual Revenues (Over)/Under Expenditures                                            37
      TOTAL REPAYMENT OF DEBT                                                         534,923          521,516          527,792
      TOTAL REVENUES/SOURCES                                                       66,200,030       70,032,168       70,561,350
                                                    PASSAIC - WEST MILFORD TWP
 
                                                   Advertised Appropriations
 
                Budget Category                                Account          2010-11          2011-12         2012-13 
                                                                             Expenditures      Rev. Approp.   Appropriations
      GENERAL CURRENT EXPENSE
      Instruction:
      Regular Programs                                      11-1XX-100-XXX         17,798,245       18,142,187       19,419,594
      Special Education                                     11-2XX-100-XXX          5,497,354        5,850,951        6,060,163
      Basic Skills/Remedial                                 11-230-100-XXX            295,553          120,065          126,006
      Bilingual Education                                   11-240-100-XXX             84,991           92,400           92,500
      School-Spon. Co/Extra-Curr. Activities                11-401-100-XXX            118,768          141,110          142,985
      School Sponsored Athletics                            11-402-100-XXX            665,253          736,649          725,499
      Other Supplemental/At-Risk Programs                   11-424-XXX-XXX            434,428          451,910          454,660
      Support Services:
      Tuition                                               11-000-100-XXX          3,449,330        4,549,000        5,133,051
      Attendance and Social Work Services                   11-000-211-XXX            138,428          141,480           94,320
      Health Services                                       11-000-213-XXX            697,670          699,327          750,272
      Speech, OT, PT, Related & Extraordinary Services      11-000-216,217          1,210,277        1,197,323        1,199,274
      Guidance                                              11-000-218-XXX            894,420          837,919          975,919
      Child Study Teams                                     11-000-219-XXX          1,988,356        2,057,117        2,016,738
      Improvement of Instructional Services                 11-000-221-XXX            821,448          801,081          971,024
      Educational Media Services - School Library           11-000-222-XXX            602,335          613,205          661,718
      Instructional Staff Training Services                 11-000-223-XXX             67,294           69,492          117,501
      General Administration                                11-000-230-XXX          1,168,446        1,222,116        1,174,820
      School Administration                                 11-000-240-XXX          2,613,394        2,498,038        2,516,565
      Central Svcs & Admin Info Technology                  11-000-25X-XXX            920,895          958,582          974,391
      Operation and Maintenance of Plant Services           11-000-26X-XXX          5,456,611        5,881,411        6,156,223
      Student Transportation Services                       11-000-270-XXX          4,474,641        5,076,049        5,036,676
      Personal Services - Employee Benefits                 11-XXX-XXX-2XX         12,547,861       14,837,769       13,444,207
      Food Services                                         11-000-310-XXX             95,148
      Total Support Services Expenditures                                          37,146,554       41,439,909       41,222,699
      TOTAL GENERAL CURRENT EXPENSE                                                62,041,146       66,975,181       68,244,106
 
      CAPITAL EXPENDITURES
      Interest Earned on Capital Reserve                    10-604                                       1,500              300
      Equipment                                             12-XXX-XXX-73X            136,082          597,725          239,320
      Facilities Acquisition and Construction Services      12-000-4XX-XXX            694,068          105,184           76,278
      Capital Reserve-Transfer to Capital Expend Fund       12-000-4XX-931            439,000
      TOTAL CAPITAL EXPENDITURES                                                    1,269,150          704,409          315,898
      OPERATING BUDGET GRAND TOTAL                                                 63,310,296       67,679,590       68,560,004
 
      SPECIAL GRANTS AND ENTITLEMENTS
      Local Projects                                        20-XXX-XXX-XXX             11,486            9,607
      Other State Projects:
      Nonpublic Textbooks                                   20-XXX-XXX-XXX              2,728            2,346            1,994
      Nonpublic Nursing Services                            20-XXX-XXX-XXX              3,300            3,352            2,849
      Total State Projects                                                              6,028            5,698            4,843
      Federal Projects:
      Title I                                               20-XXX-XXX-XXX            693,617          523,303          381,819
      Title II                                              20-XXX-XXX-XXX            151,819          166,484          118,912
      Title III                                             20-XXX-XXX-XXX              5,764            7,850            2,380
      Title IV                                              20-XXX-XXX-XXX              1,100
      I.D.E.A. Part B (Handicapped)                         20-XXX-XXX-XXX          1,484,997        1,058,338          965,600
      Other Special Projects                                20-XXX-XXX-XXX                              59,782
      Total Federal Projects                                                        2,337,297        1,815,757        1,468,711
      TOTAL GRANTS AND ENTITLEMENTS                                                 2,354,811        1,831,062        1,473,554
 
      REPAYMENT OF DEBT
      Repayment of Debt - Regular                           40-701-510-XXX            534,923          521,516          527,792
      TOTAL REPAYMENT OF DEBT                                                         534,923          521,516          527,792
      Total Expenditures                                                           66,200,030       70,032,168       70,561,350
 
      DEDUCT EXPENDITURES INCLUDED IN MULTIPLE FUNDS DUE TO TRANSFERS:
 0250XLocal Contribution - Transfer to Special Revenue      11-1XX-100-93X
      Capital Reserve - Transfer to Repayment of Debt       12-000-400-933
      Transfer Property Sale Proceeds to Debt Svc Res       11-000-520-934
 
      TOTAL EXPENDITURES NET OF TRANSFERS                                          66,200,030       70,032,168       70,561,350
 
 
                                                    PASSAIC  -  WEST MILFORD TWP
 
                                          Advertised Recapitulation of Balance
 
                                                              Audited               Audited              Estimated             Estimated
                                                              Balance               Balance               Balance               Balance
      Budget Category                                        6/30/2010             6/30/2011             6/30/2012             6/30/2013
 
      Unrestricted:
        General Operating Budget                             2,009,283             2,016,206             1,266,206             1,266,206
        Repayment of Debt                                      133,514               133,477                50,000                     0
 
      Restricted for Specific Purposes:
         General Operating Budget:
            Capital Reserve                                    590,908               153,531               155,031               155,331
            Adult Education Programs                                 0                     0                     0                     0
            Maintenance Reserve                                      0                     0                     0                     0
            Legal Reserve                                    1,038,927             1,657,805             1,657,805                     0
            Tuition Reserve                                          0                     0                     0                     0
            Current Expense Emergency Reserve                        0                     0                     0                     0
         Repayment of Debt:
            Restricted for Repayment of Debt                         0                     0                     0                     0
 
 
 
 
                                                    PASSAIC  -  WEST MILFORD TWP
 
                                               Advertised Per Pupil Cost Calculations
 
                                                     2012 - 2013
 
                                                    2009-10        2010-11           2011-12       2011-12       2012-2013
                                                     Actual         Actual           Original      Revised       Proposed
                                                                                      Budget        Budget        Budget
 Per Pupil Cost Calculations:                          (1)            (2)              (3)           (4)            (5)
 
Total Budgetary Comparative Per Pupil Cost                 13461           13720          14583          15065          15124
Total Classroom Instruction                                 8020            8005           8550           8810           8924
Classroom-Salaries and Benefits                             7726            7755           8309           8554           8601
Classroom-General Supplies and Textbooks                     268             215            214            228            295
Classroom-Purchased Services and Other                        25              36             27             29             29
Total Support Services                                      2022            2104           2171           2254           2285
Support Services-Salaries and Benefits                      1869            1952           2017           2085           2106
Total Administrative Costs                                  1409            1518           1523           1607           1542
Administration-Salaries and Benefits                        1251            1336           1357           1403           1349
Legal Costs                                                    0              21             35             42             25
Total Operations and Maintenance of Plant                   1624            1633           1812           1846           1872
Operations & Maintenance of Plant-Salary & Ben.              984            1024           1065           1102           1092
Board Contribution to Food Services                           11              24              0              0              0
Total Extracurricular Costs                                  227             247            283            294            281
Total Equipment Costs                                         16              35             35            157             62
Employee Benefits as a % of Salaries                        28.7            32.3           37.0           37.5           32.5
 
 
 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, when available.  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 Budgetary 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 Budgetary
 comparative per pupil cost, although all components are not shown.
 
                                                    PASSAIC  -  WEST MILFORD TWP
 
                Unusual Revenues and Appropriations
                ___________________________________
 
Line Number   Revenue Source or               12-13 Amount           Description of circumstances
                Approp. Due to    
 
 
 
Total Unusual Revenues: 
                                   0                   Total Unusual Appropriations:               0
 
                            PASSAIC  -  WEST MILFORD TWP
 
Shared Services -- Description of Shared Services
_________________________________________________
 
  See attached                                                             
 
                            PASSAIC  -  WEST MILFORD TWP
 
22a. Estimated Tax Rate Information
     ______________________________
 
 
 
A. Estimated 12-13 School Tax Rate
__________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       51,252,781 (A)
Estimated Net Taxable Valuation (as of 10/01/2011 )         1,492,786,795 (B)
Estimated 12-13 General Fund School Tax Rate=(A)/(B)X100           3.4334 (C)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy                                              51,725,764 (D)
Estimated Net Taxable Valuation (as of 10/01/2011 )         1,492,786,795 (E)
Estimated 12-13 Total School Tax Rate=(D)/(E)X100                  3.4650 (F)
 
 
B. Estimated 12-13 Equalized School Tax Rate
____________________________________________
 
WITHOUT REPAYMENT OF DEBT OR ADJUSTMENTS
General Fund School Levy                                       51,252,781 (G)
Estimated Equalized Valuation (as of 10/01/2011 )           3,303,719,395 (H)
Estimated 12-13 Equalized General Fund School
                         Tax Rate=(G)/(H)X100                      1.5514 (I)
 
 
WITH REPAYMENT OF DEBT AND ADJUSTMENTS
 
Total School Levy                                              51,725,764 (J)
Estimated Equalized Valuation (as of 10/01/2011 )           3,303,719,395 (K)
Estimated 12-13 Equalized Total School
                  Tax Rate=(J)/(K)X100                             1.5657 (L)
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   Barbara Francisco        
 Job Title                              Business Administrator        
                                        Board Secretary               
 Base Annual Salary                     147,900
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     248
   Annual Vacation Days                  27
   Annual Sick Days                      14
   Annual Personal Days                   5
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                 5,989
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                           143
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                           143
   Retirement Plans                        10,205
 
 Post-Employment Benefits                  15,000
 Description of:
   Buyback of Sick Days               Accumulated upon retirement           
   Buyback of Vac. Days               Accumulated payed upon separation     
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   John J. Petrelli         
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     138,000
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     230
   Annual Vacation Days                   0
   Annual Sick Days                       0
   Annual Personal Days                   0
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                   175
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             0
   Retirement Plans                             0
 
 Post-Employment Benefits                       0
 Description of:
   Buyback of Sick Days                                                     
   Buyback of Vac. Days                                                     
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits           An interim is currently holding this  
   Other Post-Emp. Benefits           position                              
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   Howard B. Heller         
 Job Title                              Superintendent                
                                                                      
 Base Annual Salary                     153,628
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     248
   Annual Vacation Days                  28
   Annual Sick Days                      14
   Annual Personal Days                   5
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                 5,093
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                           500
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                           811
   Retirement Plans                        10,738
 
 Post-Employment Benefits                  19,260
 Description of:
   Buyback of Sick Days               Accumulated upon retirement           
   Buyback of Vac. Days               Accumulated upon separation           
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration             5,909
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days        Maximum 10 Days                       
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   John Hinck               
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                        Supervisor of Operations      
 Base Annual Salary                      80,835
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     248
   Annual Vacation Days                  24
   Annual Sick Days                      14
   Annual Personal Days                   5
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                   927
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                             1
   Retirement Plans                         5,578
 
 Post-Employment Benefits                  10,725
 Description of:
   Buyback of Sick Days               Accumulated upon retirement           
   Buyback of Vac. Days                                                     
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days        Upon Retirement                       
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   John Hummer              
 Job Title                              Information Technology        
                                        Network Systems Engineer      
 Base Annual Salary                     102,841
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     248
   Annual Vacation Days                  16
   Annual Sick Days                      12
   Annual Personal Days                   5
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                     0
 Bonuses                                        0
 Stipends                                       0
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                            47
   Retirement Plans                         1,570
 
 Post-Employment Benefits                       0
 Description of:
   Buyback of Sick Days               Contract does not provide this benefit
   Buyback of Vac. Days               Accumulated upon separation           
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments                                                        
                                                                            
                                                                            
                                                                            
                                                                            
 
                            PASSAIC  -  WEST MILFORD TWP
 17. Salaries and Benefits of Certain District Employees
 
 Name                                   Iris Wechling            
 Job Title                              Coordinator/Dir./Mgr./Supvr.  
                                        Director of Education         
 Base Annual Salary                     138,141
 FTE                                    1.0
 Shared with Another District?          N
 Member of Collective Bargaining ?      N
 Contract Terms:
   Beginning Date of Contract           07/01/2011
   Ending Date of Contract              06/30/2012
   Annual Work Days                     248
   Annual Vacation Days                  28
   Annual Sick Days                      12
   Annual Personal Days                   5
   Annual Consulting Days                 0
   Other Non-working days                 0
   Description-Other Non-working Days                                 
 
 Benefits:
 Allowances                                 4,555
 Bonuses                                        0
 Stipends                                   1,500
 District Contributions above Teacher amount for:
   Health Insurance                             0
   Dental Insurance                             0
   Life Insurance                               0
   Other Insurances                           122
   Retirement Plans                         9,531
 
 Post-Employment Benefits                  15,000
 Description of:
   Buyback of Sick Days               Accumulated upon retirement           
   Buyback of Vac. Days               Accumulated upon separation           
   Buyback of Personal Days                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
   Other Post-Emp. Benefits                                                 
 
 In-Kind and Other Remuneration                 0
 Description of:
   Annual Buyback of Sick Days                                              
   Annual Buyback of Vac. Days                                              
   Annual Buyback of Personal Days                                          
   All Other In-Kind/Remuneration                                           
                                                                            
                                                                            
 
 Additional Comments