Lower Makefield Township
Golf Budget
Fiscal Year 2010
Sept 2007
 FY2007   Y-T-D   Projected   Balance   FY2009   Projected   FY2010 
GL Number Description  Budget   Actual   FY2007 Actual   Available   Budget   FY2009 Actual   Budget 
15341-000 Interest Earnings           -        5,728           -  
15367-100 Green Fees ######## ######## ########     98,795         1,638,058           1,426,510      1,526,157
15367-110 Practice Center Range Revenue   139,650   149,824   149,701    (10,051)            170,064              165,155         159,000
15367-111 Practice Center Outings     19,500           -       20,100        (600)              17,672                      -             11,780
15367-120 Cart Revenue   458,352   379,815   450,385      7,967            458,303              386,730         373,850
15367-130 Clothing     55,375     44,590     59,545     (4,170)              44,755               33,265           33,500
15367-131 Accessories     35,400     25,537     29,549      5,851              26,150               23,559           23,400
15367-132 Balls/Gloves     56,200     52,367     62,157     (5,957)              53,500               49,715           47,250
15367-133 Clubs     17,350     10,280     14,627      2,723                9,900                 6,647             8,550
15367-134 Bags/Other Merchandise      6,925      7,209      8,697     (1,772)                7,050                 5,949             5,450
15367-135 Lessons - Jr. Camp           -             -             -             -                       -                        -                    -  
15367-136 Club Rental      3,825      3,729      4,119        (294)                3,935                 2,199                  -  
15367-137 Outing Merchandise     25,950     21,060     27,732     (1,782)              22,090                      -             14,725
15367-138 Handicap Fee      6,000      9,523      9,549     (3,549)              10,100               11,948           10,100
15367-139 Other Revenue           -           850         850        (850)                     -                      442                  -  
15367-140 Food   146,950   200,710   151,159     (4,209)            171,512              245,082         191,550
15367-141 Beverage     57,350     64,090     39,792     17,558              59,400               58,433           69,850
15367-142 Beer     97,400   124,058   145,970    (48,570)            113,650              129,305         118,950
15367-143 Liquor     18,200     28,804     35,546    (17,346)              29,462               44,010           30,600
15367-144 Wine      6,600      4,339      5,521      1,079                5,171               11,279             9,057
15367-145 Tobacco         315           -             -           315                     -                        -                    -  
15367-147 Other Revenue           -           500      1,000     (1,000)                     -                   1,050                  -  
15367-148 Outings - Food     92,352           -       95,650     (3,298)            100,510                      -             66,999
15367-149 Outings - Beverage     32,448           -       33,000        (552)              43,076                      -             28,714
15367-192 Interest Earnings           -       31,250     39,843    (39,843)                     -                   5,876
15367-196 Outing Premiums     26,000           -             -       26,000                     -  
TOTAL FUND 15 REVENUES ######## ######## ########     16,445         2,984,358           2,607,154      2,729,482
15453-313 Engineering & Architect           -           264         264        (264)                     -                        -                    -  
15453-314 Legal Fees           -       14,035     17,084    (17,084)                     -                        -                    -  
15453-374 Repairs & Maintenance           -             -             -             -                       -                        -                    -  
15453-480 Miscellaneous           -        3,057      7,139     (7,139)                     -                        -                    -  
15453-800 Depreciation Expense           -             -             -             -                       -                        -                    -  
15462-100 Course and Grounds -  Salaried   135,662     87,008   116,168     19,494            140,316              115,752         139,581
15462-101 Course and Grounds -  Hourly   155,833   133,836   160,317     (4,484)            156,524              170,347         134,136
15462-150 Benefits      9,208     13,701     16,465     (7,257)              10,741                 9,016           10,373
15462-161 FICA     22,097     16,550     20,697      1,400              22,498               19,875           23,029
15462-162 Unemployment Compensation Ta     19,659     13,097     14,684      4,975                2,120                 7,888             2,320
15462-191 Laundry - Uniforms      6,000      7,667      8,090     (2,090)                7,700                 5,259             5,500
15462-200 Supplies      8,000     12,377     13,234     (5,234)              15,000               15,962           15,500
15462-222 Chemicals     95,000     76,665     76,665     18,335              98,000               96,232         103,000
15462-223 Fertilizer     42,000     37,911     41,336         664              46,000               48,391           48,000
15462-224 Seeds/Trees Expense     13,000      9,618     11,818      1,182              14,500               15,316           16,500
15462-232 Gas/Oil     24,150     14,185     18,978      5,172              28,000               15,154           27,500
15462-260 Minor Equipment      5,000      2,487      2,487      2,513                6,000                 5,375             6,000
15462-300 Outside Services     14,000     11,685     11,685      2,315              12,800               13,667           15,500
15462-317 Education & Training      3,000         964      1,174      1,826                3,000                    851               750
15462-321 Telephone and Fax      1,500           56           55      1,445                     -                        -                    -  
15462-322 Aquatic Weed Management      6,300      3,625      3,625      2,675                4,400                 3,625             3,975
15462-323 Irrigation      5,000      7,416      7,773     (2,773)                6,595                 6,775             6,840
15462-324 Port-O-Lets      2,800      2,070      2,405         395                2,450                 2,308             2,800
15462-326 Sand/Top Dress     16,000     18,114     16,515        (515)              19,500               16,206           24,000
15462-329 Travel      3,000         646      1,145      1,855                3,300                      30               550
15462-354 Worker's Compensation      8,366      4,952      6,169      2,197              10,953                 5,637           11,207
15462-362 Utilities - Pump House     17,500     19,206     24,558     (7,058)              25,000               15,192           25,000
15462-363 Water      8,000     29,321     29,321    (21,321)              16,000                 4,294           15,500
15462-364 Utilities - Maintenance Bldg         480         436         461           19                  240                      63               120
15462-370 Equipment Lease      6,500           -        7,885     (1,385)                5,500                      -                    -  
15462-371 Equipment Rental           -        3,772           -             -                       -                   5,891             5,000
15462-372 Security           -        2,454           -             -                       -                        -                    -  
15462-373 Building Maintenance      1,250      1,690      1,690        (440)                1,630                 2,643             1,900
15462-374 Repairs & Maintenance     29,000     43,291     43,473    (14,473)              39,500               30,486           42,000
15462-376 Landscape Expense     11,000      2,915      2,915      8,085              10,300               10,380             9,750
15462-377 Sod           -        4,017      4,906     (4,906)                     -                        -                    -  
15462-420 Dues & Subscriptions      1,400         586         771         629                1,250                 1,340             1,300
15462-480 Miscellaneous      1,700      2,014      2,252        (552)                2,350   712,167                 1,465             1,200
15462-700 Capital Purchases           -             -             -             -                       -                        -                    -  
15463-101 Range Hourly              12,150                      -               8,425
15463-161 Range - FICA                  929                      -                 645
15463-162 Range - UC                  178                      -                 150
15463-354 Range - WC                  448                      -                 311
15463-200 Supplies      3,500      1,892      1,892      1,608                6,250                 5,923             4,200
15463-201 Range Balls      7,000      7,700      7,700        (700)                7,500                 5,925             7,500
15463-374 Repairs & Maintenance           -           129         129        (129)                     -                   2,472                  -  
15464-101 Carts - Hourly     75,566     55,092     63,089     12,477              64,413               57,022           57,777
15464-161 FICA      5,774      4,237      4,824         950                4,920                 4,373             4,408
15464-162 Unemployment Compensation Ta     11,991      6,240      7,517      4,474                  951                 3,858               904
15464-191 Laundry - Uniforms      1,150      1,149      1,149             1                  500                    525               750
15464-200 Supplies      1,750         684         786         964                1,250                    998             1,600
15464-260 Minor Equipment           -        1,297      1,296     (1,296)                     -                    -  
15464-354 Worker's Compensation      2,169      1,150      1,375         794                2,377                 1,217             2,132
15464-374 Repairs & Maintenance     12,900      8,525     11,122      1,778                3,400                 6,231             6,000
15464-380 Cart Lease     55,752     41,810     55,747             5              69,600   147,411               63,542           69,300
15465-100 Pro Shop - Salaried     31,758     19,882     28,324      3,434              31,866               22,869           31,482
15465-101 Pro Shop - Hourly     40,158     24,944     28,955     11,203              29,916               18,757           25,776
15465-150 Benefits      3,069      3,716      5,536     (2,467)                7,160                 1,358                  -  
15465-161 FICA         191      5,358      6,246     (6,055)                4,690                 3,943             4,360
15465-162 Unemployment Compensation Ta      2,200      4,821      5,074     (2,874)                  471                 1,690               598
15465-180 Cost of Goods Sold-Mdse   121,095     85,182   108,390     12,705            104,254               72,822           84,756
15465-191 Laundry - Uniforms      2,000      1,998      1,998             2                1,900                 1,367             1,200
15465-200 Supplies      6,125      3,108      3,390      2,735                2,000                 2,412             1,850
15465-203 Score Cards      2,500         465         465      2,035                4,000                 1,487             4,500
15465-211 Handicap Expense      4,900      2,800      2,816      2,084                6,900                 5,161             7,150
15465-300 Golf Shop Expense           -           600         600        (600)                  375                    600                  -  
15465-317 Education & Training      1,500           -             -        1,500                2,000                    424                  -  
15465-354 Worker's Compensation           87      1,392      1,661     (1,574)                2,280                 1,131             2,113
15465-374 Repairs & Maintenance           -             -           201        (201)                     -                        -                    -  
15465-400 Over/Short           -           175           -             -                    300                   (451)                  -  
15465-419 Golf Club Rental Expense      1,250           -             -        1,250                1,500   199,612                 1,446             1,500
15465-420 Dues & Subscriptions           -             -             -             -                       -                        -                    -  
15465-481 Other Pro Shop Expense      1,200      1,088      1,088         112                     -                      213               600
15466-100 Food & Beverage Salaried     49,005     30,734     42,125      6,880              39,372               34,902           98,260
15466-101 Food & Beverage Hourly     73,771     67,410     84,719    (10,948)              89,285               76,622           26,769
15466-150 Benefits      6,139      2,228      3,058      3,081                3,580                 3,631                  -  
15466-161 FICA      9,330      9,072     11,615     (2,285)                9,747               11,498             9,449
15466-162 Unemployment Compensation Ta      8,103     10,544     11,789     (3,686)                  782                 5,995               910
15466-180 Cost of Goods Sold-Food     80,720     72,549     91,152    (10,432)              99,080               99,262           94,875
15466-181 Cost of Goods Sold-Beverage     24,503     19,712     23,721         782              35,597               28,003           34,381
15466-182 Cost of Goods Sold-Beer     28,243     29,699     35,400     (7,157)              30,302               38,836           31,832
15466-183 Cost of Goods Sold-Liquor      4,723      7,462      9,756     (5,033)                8,184               13,675             8,494
15466-184 Cost of Goods Sold-Wine      2,144      1,472      2,292        (148)                1,863                 3,480             3,269
15466-185 Cost of Goods Sold-Tobacco         236           -             -           236                     -                        -                    -  
15466-191 Laundry - Uniforms      2,500      1,348      1,388      1,112                1,650                 1,428             1,300
15466-192 Laundry - Linens      3,200      3,188      4,390     (1,190)                4,725                 3,020             1,070
15466-200 Bar Supplies      1,850           -             -        1,850                     -                      120               425
15466-201 China/Glass/Silver           -             75           75          (75)                     -                        -                    -  
15466-202 Cleaning Supplies      1,650         568         568      1,082                1,200                    273               395
15466-203 Dining Room Supplies         150         101         101           49                     -                      464
15466-204 Kitchen Supplies         600      1,565      1,565        (965)                1,750                 1,038               900
15466-205 Paper Supplies     16,750     13,378     16,453         297              17,670               13,867           17,614
15466-206 Miscellaneous          700           -             -           700                     -                        53               150
15466-215 Licenses & Permits      1,450      1,698      1,698        (248)                  900                 1,366             1,300
15466-260 Minor Equipment           -             -             -             -                       -                        -               2,080
15466-300 Outside Services         900      2,046      2,551     (1,651)                2,700                 1,561             1,880
15466-317 Education & Training           -           344         344        (344)                  500                    993               780
15466-354 Worker's Compensation      3,524      2,102      2,742         782                4,747                 2,464             4,614
15466-371 Equipment Rental         500           -             -           500                     -                        -               1,300
15466-374 Repairs & Maintenance           -           797         797        (797)                2,000                 1,510             1,300
15466-381 Other Food & Beverage Expense      1,200      1,097      1,135           65                  900   356,534                    902                 80
15466-400 Over/Short           -           507         662        (662)                     -                      432               825
15467-100 Marketing - Salaried     35,173     25,937     35,740        (567)              32,359               27,725           30,825
15467-150 Benefits      3,069      2,738      3,736        (667)                3,580                 2,463             3,458
15467-161 FICA      2,658      1,923      2,648           10                2,442                 2,038             2,326
15467-162 Unemployment Compensation Ta      2,263         884         884      1,379                  150                    543               150
15467-340 Advertising     28,000     19,374     20,399      7,601              17,500               10,720             8,550
15467-345 Tournaments/Promos     12,000     10,302     10,302      1,698                7,250                 7,728           10,000
15467-346 Cyber Golf      1,400      2,200      2,200        (800)                2,500                 2,100             2,200
15467-347 Collateral      6,000     10,146     10,541     (4,541)              12,000               18,961           18,000
15467-354 Worker's Compensation      1,009         596         791         218                1,194     78,975                    580             1,137
 "Other" Marketing                     -                        -                    -  
15468-100 General & Admin - Salaried   106,365     88,214   117,984    (11,619)            122,197              109,419         127,746
15468-150 Benefits     10,425      8,017     10,691        (266)              14,321               10,075           13,831
15468-161 FICA      7,009      6,813      9,018     (2,009)                7,782                 8,106             8,339
15468-162 Unemployment Compensation Ta           -        1,769      1,769     (1,769)                     -                   1,055                  -  
15468-191 Laundry - Uniforms           -           984           -             -                    750                    279               300
15468-192 Staff Uniforms      1,000           -           984           16                     -                      148               500
15468-199 Purchase Discounts           -       (1,421)     (1,569)      1,569                     -                  (1,027)                  -  
15468-202 Cleaning Supplies           -             -             -             -                       -                      647             2,200
15468-207 Bathroom Supplies      1,200         324         388         812                     -                   3,064             1,100
15468-210 Office Supplies      5,025      2,887      4,203         822                3,900                 5,634             4,675
15468-215 Taxes, Licenses & Permits           -          (249)        (370)         370                     -                        27                  -  
15468-225 Meals & Entertainment           -             17           17          (17)                     -                        72                  -  
15468-300 Outside Services      1,425      4,049      5,669     (4,244)                     -                   5,000             1,000
15468-311 Accounting Fees      2,250           -             75      2,175                     -                        -                    -  
15468-312 Management Fee     94,494     73,577     98,540     (4,046)            101,400              101,400         101,400
15468-314 Legal Fees         800           -             -           800                     -                        -                    -  
15468-317 Education & Training      2,500         774         774      1,726                1,500                      -               1,500
15468-321 Telephone and Fax      5,500      6,650      8,629     (3,129)                8,300                 7,461             8,700
15468-325 Postage/Messenger      1,850         851      1,102         748                     -                      966               765
15468-329 Travel      4,300      3,498      4,363          (63)                3,400                 3,750             3,000
15468-338 Credit Card Charges     40,650     38,780     45,934     (5,284)              47,350               35,321           39,800
15468-339 Bank Charges           -             -             43          (43)                     -                        -                    -  
15468-340 Pest Control           -             43      6,159     (6,159)                  825                      -                 660
15468-342 Garbage            -             -             -             -                  4,200                      -               5,400
15468-344 Interest/Finance Charge           -        5,223           -             -                       -                        -                    -  
15468-352 Insurance - P/L/L      6,400     10,212     10,212     (3,812)                8,250                    327                  -  
15468-354 Worker's Compensation      3,053      2,125      2,749         304                4,509                 2,401             4,714
15468-360 Utilities - Clubhouse     43,750     39,203     58,054    (14,304)              63,900               39,268           60,750
15468-361 Water      5,000           -             -        5,000                     -                        -                    -  
15468-362 Cable TV      1,560      1,205      1,615          (55)                2,400                 1,676             1,925
15468-371 Equipment Rental           -             -             -             -                       -                        -                    -  
15468-372 Security         525         796         932        (407)                1,200                    840               630
15468-374 Repairs & Maintenance      5,375         318         984      4,391                     -                   1,290             2,250
15468-375 Club House Maintenance     18,302     14,147     15,471      2,831                8,750               12,873             7,750
15468-376 Equipment Maintenance           -             -             -             -                       -                      908             2,269
15468-420 Dues & Subscriptions      7,500      2,290      2,290      5,210                3,200                 2,483             2,750
15468-440 Incentive     43,500           -       25,158 [1]     18,342              55,000               55,430           25,000
15468-480 Miscellaneous            -           776      1,028     (1,028)                     -                      812               300
15468-481 Other General & Admin Expenses           -           131         131        (131)                     -                      961 [2]                  -  
15468-700 Capital Purchases     12,423     12,523     12,523        (100)              91,800   554,934               45,510                  -  
15471-000 Debt Principal   387,600   390,000   390,000     (2,400)            415,000              415,000         430,000
15472-000 Debt Interest - D.V.R.F.A.           -             -             -             -                       -                        -                    -  
15472-002 Debt Interest - D.V.R.F.A.   318,147   260,500   347,338    (29,191)            318,975              113,302         318,975
15472-003 Debt Interest - GOB2005   282,853   144,107   282,853           -              259,258   993,233              259,258         245,731
15472-004 Amortization           -             -             -                       -                        -                    -  
Rounding                    48                      -                    -  
Interest Income    (44,250)             (15,000) #REF!                  -  
Equipment Lease   108,000                     -             -                        -                    -  
TOTAL FUND 15 EXPENSES ######## ######## ########    (46,418)     3,055,369.00 #REF!      2,594,724.00  2,873,676.00           2,873,676
Surplus Revenues/(Expenses)         344   142,389      1,231     62,863             (71,010)               12,431        (144,193)          (2,873,676)
[1]
brianm:
really twice this in cash basis, but covers 1/2 of a prior fiscal year so for budget purposes we are showing this way.
[2]
brianm:
Late Fees???