Michael R. Jones, CGCS Successfully Communicate your Plan BUDGET PRESENTATIONS
Purpose of Budgets? Purpose of Budgets? Fi Financial Guide i l G id I I. II. Communication Tool � What can be accomplished with approved funds? � Mission Statement � Goals & Objectives � Goals & Objectives � Budget information and requests � Golf Course Standards � Equipment Program information � Labor Breakdown information � Total “Buy ‐ In” into approved Budgets
Professional Presentation Professional Presentation of Budget � Looks do count • Bind the document � Organize Information • Tab sections for quick reference • Tab sections for quick reference • Place sections in a logical order
Introduction Introduction � Summarize in writing what your department has S i i i i h d h accomplished over the previous year � Lay out your vision for the upcoming year f h � Give attainable bench marks � Keep to one page or less � This is your opportunity to get out your story y pp y g y y
Develop a Mission Statement Develop a Mission Statement � Should be an all ‐ encompassing goal � Should be short and to the point � Should be short and to the point � Use it! Market it! Live it!
Goals & Objectives � Goals � Should be short to the point “To do” statements Should be short to the point To do statements � Objectives � Multiple “How To” statements p
Operational Budget Operational Budget Request / Summary � This is the basic budget summary This is the basic budget summary � Use comparative columns � Current year past year budget � Current year, past year, budget � % change column a must
Projected Proposed Actual Estimated Budget Budget % Change 2009 2010 2010 2011 $101,113 $140,000 $140,000 $145,280 4% Salaried Wages 55001 $142,809 $120,000 $125,000 $125,970 1% General Wages 55002 $27,971 $32,000 $34,000 $32,821 -3% Payroll Taxes 51705 $271,893 $292,000 $299,000 $304,071 2% Total Payroll 51700 $11,338 $4,800 $4,000 $4,500 13% Course Supplies 51100 $1,535 $2,500 $2,000 $1,000 -50% R&M Cart Paths 51110 $32,285 $42,000 $42,000 $53,500 27% Equipment Lease 51130 $3,046 $4,000 $3,000 $4,000 33% Lome & Stone 51200 $7,000 $6,000 $6,000 $6,000 0% Topdressing 51205 $14,181 $15,000 $15,500 $17,000 10% Gas & Oil 51300 $36,000 $30,000 $25,000 $27,500 10% R&M Equipment 51305 $2,184 $1,500 $1,500 $1,500 0% R&M Building 51306 $6,650 $7,500 $7,500 $11,000 47% R&M Irrigation 51316 $1,870 $3,000 $2,000 $2,000 0% R&M Drainage 51105 $4,075 $7,000 $2,000 $3,000 50% Seed 51400 $54 820 $54,820 $ $53,000 $50,000 $ $ $52,000 4% Pesticides 51405 $24,750 $28,000 $27,000 $30,000 11% Fertilizers 51410 $3,027 $3,000 $3,000 $3,000 0% Dues & Education 51720 $3,017 $1,500 $2,000 $2,000 0% Landscaping 51750 TOTAL $477,671 $ $500,800 $491,500 $ $ $522,071 ANNUAL % INCREASE 2.90% 6.22% plus or minus to actual budget 1.89% 4.07%
Operational Budget Justifications Operational Budget Justifications � Justify, explain % change column � Short to ‐ the ‐ point explanations Short to the point explanations
Monthly Budget Spread 2011 EFFINGHAM COUNTRY CLUB Jan Feb Mar Apr May Jun TOTAL MONTH 12,578 8,653 13,893 11,115 11,115 14,182 71,535 Salaried Wages 55001 911 911 5,731 12,751 13,324 16,307 49,934 General Wages 55002 1,632 1,157 2,375 2,888 2,957 3,689 14,698 Payroll Taxes 51705 51700 15,121 10,721 21,999 26,753 27,396 34,178 136,167 Total Payroll 51100 - - 1,500 1,500 500 250 3,750 Course Supplies 51200 - - 1,000 1,000 500 2,500 Lome & Stone - - 1,000 1,000 1,000 1,000 51205 4,000 Topdressing - 500 1,000 1,000 2,000 2,500 Gas & Oil 51300 7,000 4,000 2,500 2,500 2,000 2,000 2,000 R&M Equipment 51305 15,000 1,500 - - - - - R&M Building 51306 1,500 - - 3,000 1,500 500 4,500 R&M Irrigation 51316 9,500 - 500 300 200 200 200 1,400 R&M Drainage 51105 - - - 500 500 - 1,000 Seed 51400 $ 20,621 $ 14,221 $ 31,299 $ 35,453 $ 35,096 $ 45,128 $ 181,817 TOTAL EFFINGHAM COUNTRY CLUB 2011 Jan Feb Mar Apr May Jun TOTAL MONTH CAPITAL EQUIPMENT 51600 - - 72,000 - - - 72,000 CAPITAL LAND IMPROVEMENTS 51620 - - - - 11,000 5,000 16,000 $ - $ - $ 72,000 $ - $ 11,000 $ 5,000 $ 88,000 TOTAL
Capital Request Capital Request � Same as operational request S i l � Justify in clear to ‐ the ‐ point terms the needs of the request h
Equipment Inventory Equipment Inventory � Create a spreadsheet that provides valuable C d h h id l bl information for the club decision ‐ makers � Age, estimated life, depreciation, replacement d l f d l cost, 3 year estimated program � Great for insurance purposes � Serial numbers � Actual cost � Depreciation
2010 Equipment Inventory EFFINGHAM COUNTRY CLUB Greens & Grounds Reel Mowers Reel Mowers Model Model Estmated Estmated Percent Percent Purchase Purchase Deprct Deprct Estimated Estimated 2011 2011 2012 2012 2013 2013 Make Model Serial # Year Age Life Life Left Price Value Repl Cost Repl Cost Repl Cost Repl Cost Toro Flex 21 walker 24001998 2000 10 7 -43% $ 4,800 $ 2,000 $ 9,500 $ 9,500 Toro Flex 21 walker 24002002 2000 10 7 -43% $ 4,800 $ 2,000 $ 9,500 $ 9,500 Toro Flex 21 walker 24001999 2000 10 7 -43% $ 4,800 $ 2,000 $ 9,500 $ 9,500 Toro Toro Flex 21 walker Flex 21 walker 24002003 24002003 2000 2000 10 10 7 7 -43% 43% $ $ 4,800 4 800 $ $ 2 000 2,000 $ $ 9,500 9 500 $ $ 9 500 9,500 Toro Greensmaster 105 walker 0412820391 2003 7 7 0% $ 5,100 $ 2,110 $ 9,500 Toro Greensmaster 105 walker 0412820392 2003 7 7 0% $ 5,100 $ 2,110 $ 9,500 John Deere 220A walker MOD22DA 2006 4 7 43% $ 4,000 $ 1,700 $ 11,000 $ 11,000 John Deere 220A walker MOD22DA0 2006 4 7 43% $ 4,000 $ 1,700 $ 6,400 Toro Toro Greensmaster 3000 triplex Greensmaster 3000 triplex 04350-10208 04350 10208 1991 1991 19 19 10 10 -90% 90% $ $ 12,000 12,000 $ $ 3,125 3,125 $ $ 25,000 25,000 $ $ 25,000 25,000 Toro Greensmaster 3050 triplex 210000377 2001 9 10 10% $ 12,000 $ 4,967 $ 20,000 John Deere 2500E triplex TC250EG02 2003 7 10 30% $ 18,000 $ 10,890 $ 23,000 John Deere 2500E triplex TC250EG0 2003 7 10 30% $ 18,000 $ 14,500 $ 23,000 $ 23,000 $ 26,000 John Deere 3235C five-plex TC3235C0 2004 6 10 40% $ 32,000 $ 27,500 $ 40,000 Toro Toro 6500D five plex 6500D five-plex 200000133 200000133 2001 2001 9 9 10 10 10% 10% $ $ 29,000 29,000 $ $ 11,000 11,000 $ $ 40,000 40,000 Toro 3100D triplex 200000545 1995 15 10 -50% $ 27,500 $ 3,600 $ 33,000 TOTAL INVENTORY $ 185,900 $ 34,000 $ 59,000 $ 26,000 AVERAGE AGE OF EQUIPMENT 9.6
Golf Course Golf Course Maintenance Standards � Excellent information in communicating what g can be accomplished with the budget � Clearly provides solid, obtainable standards Clearly provides solid, obtainable standards � Helps bring numbers to life
Bunkers • Overview: Clean, well defined, weed-free, raked and edged, well drained, uniform and consistent throughout each bunker and the golf course. Minimum sand depth of four inches. Rakes places outside and parallel to the line of play. Standard Green bunkers - Green bunkers 4x/week 4x/week - Fairway bunkers 4x/week Spot check/raking by hand - Green bunkers Balance of days - Fairway bunkers Balance of days Edging - Mechanical (interval) 2 times per year touched up when we can - Trimming (Weed Wacker) 1x/month - Chemical No Cart Paths & Traffic Control • Overview: All paths clean, well defined, edged, smooth in good repair, well-drained and properly located with adequate width and proper surface for use. Curbing should be used for traffic control wherever possible. Permanent traffic devices should be pre-approved and carried consistently throughout the property, keeping aesthetic value and safety in mind. Standard Edging - Cool Season (interval) 6 holes per year Sweeping/Blowing Paths - Green/Tee areas - All other 1x/month Worn areas adjacent to path Not Acceptable – where irrigated Roping of Traffic Areas Optional
Operational Breakdown Operational Breakdown � Labor is our operation L b i i � How we use our labor makes our operations � The ultimate number to Results Informational page � Job breakdown by hours and season � Job breakdown by mowing, recurring functions, d details, projects, supervision il j i i � Personal requirements
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