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City of Orono
<br />2026 Enterprise Fund Expenditure Budget - Departmental Summary
<br />Golf Course
<br />49830
<br />Dollar
<br />%
<br />2023
<br />2024
<br />2025
<br />2026
<br />Increase
<br />Increase
<br />Actual
<br />Actual
<br />Budget
<br />Preliminary Budget
<br />Decrease
<br />Decrease
<br />Personal Services
<br />304,421
<br />249,116
<br />231,650
<br />276,050
<br />44,400
<br />19.17%
<br />Supplies & Maintenance
<br />56,613
<br />24,371
<br />52,200
<br />35,000
<br />(17,200)
<br />-32.95%
<br />Insurances
<br />15,140
<br />14,700
<br />15,880
<br />16,750
<br />870
<br />5.48%
<br />Professional Services
<br />22,037
<br />17,709
<br />23,500
<br />71,600
<br />48,100
<br />204.68%
<br />Other Expenses
<br />68,099
<br />83,121
<br />89,100
<br />69,400
<br />(19,700)
<br />-22.11%
<br />Purchases for Resale
<br />25,863
<br />24,286
<br />28,000
<br />23,500
<br />(4,500)
<br />-16.07%
<br />Non -Operating Expenses
<br />0
<br />20,000
<br />10,000
<br />25,000
<br />15,000
<br />150.00%
<br />Golf Course Total
<br />492,174
<br />433,301
<br />450,330
<br />517,300
<br />66,970
<br />14.87%
<br />PROGRAM DESCRIPTION & OBJECTIVES:
<br />In 2023, the Golf Course Enterprise Fund was reestablished to account for Golf activities. The Golf Course is no longer to be supported by
<br />property taxes.
<br />OPERATING COST ACTIVITIES:
<br />* Personal Services include the wages and employment taxes for the Golf Course Staff.
<br />Staff includes: Parks and Facilities Superintendent (33%), Golf Course Superintendent (85%), Clubhouse Manager/Events Coordinator and
<br />seasonal clubhouse attendants and seasonal golf course maintenance workers.
<br />* Supplies & Maintenance include general operating supplies for the course and equipment repairs and maintenance.
<br />* Insurance includes general liability, property, equipment and liquor liability insurance for the golf course.
<br />* Professional Services includes the costs associated with audit, IT, fleet services, and Facilities Services.
<br />* Other Expenses include utilities, golf cart rental, and advertising.
<br />* Purchase for Resale are items that are food, beverage, clothing and golf supplies that are sold in the clubhouse.
<br />* Non -Operating Expenses are transfers to the Equipment Improvement Outlay fund for golf course related capital purchases.
<br />600,000
<br />500,000
<br />400,000
<br />300,000
<br />200,000
<br />100,000
<br />Operating Expenditure by Category
<br />2023 Actual 2024 Actual 2025 Budget 2026 Draft Budget
<br />■ Purchases for Resale
<br />■ Other Expenses
<br />■ Professional Services
<br />■Insurances
<br />■Supplies & Maintenance
<br />■ Personal Services
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