BUDGET PRESENTATIONS Purpose of Budgets? Purpose of Budgets? Fi - - PowerPoint PPT Presentation

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BUDGET PRESENTATIONS Purpose of Budgets? Purpose of Budgets? Fi - - PowerPoint PPT Presentation

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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

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SLIDE 1

Michael R. Jones, CGCS

BUDGET PRESENTATIONS

Successfully Communicate your Plan

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SLIDE 2

Purpose of Budgets? Purpose of Budgets?

I

Fi i l G id

I.

Financial Guide

  • 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

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SLIDE 3

Professional Presentation Professional Presentation

  • f 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
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SLIDE 4

Introduction Introduction

S i i i i h d h

Summarize in writing what your department has

accomplished over the previous year f h

Lay out your vision for the upcoming year 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

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SLIDE 5

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!

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SLIDE 6

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

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SLIDE 7

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

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SLIDE 8

Projected Proposed Actual Estimated Budget Budget % Change 2009 2010 2010 2011 Salaried Wages

55001

$101,113 $140,000 $140,000 $145,280 4% General Wages

55002

$142,809 $120,000 $125,000 $125,970 1% Payroll Taxes

51705

$27,971 $32,000 $34,000 $32,821

  • 3%

Total Payroll

51700

$271,893 $292,000 $299,000 $304,071 2% Course Supplies

51100

$11,338 $4,800 $4,000 $4,500 13% R&M Cart Paths

51110

$1,535 $2,500 $2,000 $1,000

  • 50%

Equipment Lease

51130

$32,285 $42,000 $42,000 $53,500 27% Lome & Stone

51200

$3,046 $4,000 $3,000 $4,000 33% Topdressing

51205

$7,000 $6,000 $6,000 $6,000 0% Gas & Oil

51300

$14,181 $15,000 $15,500 $17,000 10% R&M Equipment

51305

$36,000 $30,000 $25,000 $27,500 10% R&M Building

51306

$2,184 $1,500 $1,500 $1,500 0% R&M Irrigation

51316

$6,650 $7,500 $7,500 $11,000 47% R&M Drainage

51105

$1,870 $3,000 $2,000 $2,000 0% Seed

51400

$4,075 $7,000 $2,000 $3,000 50% $54 820 $ $ $ Pesticides

51405

$54,820 $53,000 $50,000 $52,000 4% Fertilizers

51410

$24,750 $28,000 $27,000 $30,000 11% Dues & Education

51720

$3,027 $3,000 $3,000 $3,000 0% Landscaping

51750

$3,017 $1,500 $2,000 $2,000 0% $ $ $ 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%

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SLIDE 9

Operational Budget Justifications Operational Budget Justifications

Justify, explain % change column Short to‐the‐point explanations

Short to the point explanations

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SLIDE 10

Monthly Budget Spread

EFFINGHAM COUNTRY CLUB

2011

MONTH

Jan Feb Mar Apr May Jun TOTAL

Salaried Wages

55001

12,578 8,653 13,893 11,115 11,115 14,182 71,535

General Wages

55002

911 911 5,731 12,751 13,324 16,307 49,934

Payroll Taxes

51705

1,632 1,157 2,375 2,888 2,957 3,689 14,698

Total Payroll

51700

15,121 10,721 21,999 26,753 27,396 34,178 136,167

Course Supplies

51100

  • 1,500

1,500 500 250 3,750

Lome & Stone

51200

  • 1,000

1,000 500 2,500

Topdressing

51205

  • 1,000

1,000 1,000 1,000 4,000

Gas & Oil

51300

  • 500

1,000 1,000 2,000 2,500 7,000

R&M Equipment

51305

4,000 2,500 2,500 2,000 2,000 2,000 15,000

R&M Building

51306

1,500

  • 1,500

R&M Irrigation

51316

  • 3,000

1,500 500 4,500 9,500

R&M Drainage

51105

  • 500

300 200 200 200 1,400

Seed

51400

  • 500

500

  • 1,000

TOTAL

20,621 $ 14,221 $ 31,299 $ 35,453 $ 35,096 $ 45,128 $

181,817 $

EFFINGHAM COUNTRY CLUB

2011

MONTH

Jan Feb Mar Apr May Jun TOTAL

CAPITAL EQUIPMENT 51600

  • 72,000
  • 72,000

CAPITAL LAND IMPROVEMENTS 51620

  • 11,000

5,000 16,000

TOTAL

  • $
  • $

72,000 $

  • $

11,000 $ 5,000 $

88,000 $

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SLIDE 11

Capital Request Capital Request

S i l

Same as operational request Justify in clear to‐the‐point terms the needs of

h the request

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Equipment Inventory Equipment Inventory

C d h h id l bl

Create a spreadsheet that provides valuable

information for the club decision‐makers d l f d l

Age, estimated life, depreciation, replacement

cost, 3 year estimated program

Great for insurance purposes

Serial numbers Actual cost Depreciation

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EFFINGHAM COUNTRY CLUB Greens & Grounds 2010 Equipment Inventory Reel Mowers Model Estmated Percent Purchase Deprct Estimated 2011 2012 2013 Reel Mowers Model Estmated Percent Purchase Deprct Estimated 2011 2012 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 Flex 21 walker 24002003 2000 10 7

  • 43%

4 800 $ 2 000 $ 9 500 $ 9 500 $ Toro Flex 21 walker 24002003 2000 10 7 43% 4,800 $ 2,000 $ 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 Greensmaster 3000 triplex 04350-10208 1991 19 10

  • 90%

12,000 $ 3,125 $ 25,000 $ 25,000 $ Toro Greensmaster 3000 triplex 04350 10208 1991 19 10 90% 12,000 $ 3,125 $ 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 6500D five-plex 200000133 2001 9 10 10% 29,000 $ 11,000 $ 40,000 $ Toro 6500D five plex 200000133 2001 9 10 10% 29,000 $ 11,000 $ 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

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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

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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

4x/week Green bunkers 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 – where irrigated Not Acceptable Roping of Traffic Areas Optional

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Operational Breakdown Operational Breakdown

L b i i

Labor is our operation 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 il j i i details, projects, supervision

Personal requirements

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SLIDE 17

MAIN SEASON (3/12-11/19) WINTER SEASON(1/1-3/11) (11/20-12/31) Total Hours Total Hours

MOWING

Hrs/Task Task/Week Weeks (35) Main Hrs/Task Task/WeekWeeks (17) Winter Walk Mow Greens 8.00 7.00 24.00 1344.00 2nd cut for Double Cut 3.00 1.00 10.00 30.00 2nd cut for Double Cut 3.00 1.00 10.00 30.00 Walk Mow Tees 8.00 3.00 24.00 576.00 Triplex Tees ‐Hand Mow 5 Tees 4.00 3.00 9.00 108.00 Walk Mow Collars 3.00 3.00 24.00 216.00 Triplex Approaches 4.00 3.00 28.00 336.00 Driving Range ‐ Toro 4700D 3.00 1.00 30.00 90.00 Flymo & Trim Bunkers 6.00 1.00 20.00 120.00 COMMON AREA MOWING: COMMON AREA MOWING: Clubhouse Trim and Weed Wack 1.00 1.00 30.00 30.00 Shop Mowing 1.00 1.00 22.00 22.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ TOTAL MOWING: 2872.00 0.00 Total Hours

PROJECTS

Hrs/Task Task/Week Weeks Total Hours Hrs/Task Task/WeekWeeks (17) Winter AERIFICATION: Greens ‐ Toro Pro Core 648 45.00 1.00 3.00 135.00 0.00 Tees ‐ Ryan GA60 30.00 1.00 2.00 60.00 0.00 Rough ‐ Ryan GA60 0.00 8.00 5.00 1.00 40.00 Fairways ‐ Ryan GA60 & Toro Pro Core 680 40.00 6.00 2.00 480.00 0.00 FERTILIZATION: Greens 4.00 1.00 7.00 28.00 4.00 1.00 1.00 4.00 Tees 5.00 1.00 12.00 60.00 5.00 1.00 1.00 5.00 Fairways 6.00 1.00 2.00 12.00 0.00 Roughs 7.00 1.00 2.00 14.00 7.00 1.00 1.00 7.00

SUPERVISION/TECHNICAL

QUANTITY HOUR PER WEEK HOURS PER YEAR SUPERINTENDENT 0 66 65 00 49 00 2102 10 SUPERINTENDENT 0.66 65.00 49.00 2102.10 ASSISTANT SUPERINTENDENT 0.33 60.00 50.00 990.00 EQUIPMENT TECHNICIAN 0.10 40.00 47.00 188.00 HORTICULTURIST 0.00 45.00 49.00 0.00 ADMINISTRATIVE ASSISTANT 0.00 0.00 0.00 0.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ TOTAL SUPERVISAL TASKS: 3280.10

Main Season Winter Season 13 3 STAFF REQUIREMENTS 13 3 1 1

14 4

STAFF REQUIREMENTS PLUS SUPERVISORY

TOTAL PERSONNEL

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SLIDE 18

Presenting the Budget Presenting the Budget

Bi d h i f i h

Bind the information together Have a meeting to present to key people first

Treasurer, GM, President, Chairman

Depending on your club’s structure, present to

as many people as possible within that structure

Know it and refer to it

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SLIDE 19

Thank You! Thank You!

Michael R Jones, CGCS Effingham Country Club Effingham, Illinois d lid d eccgrounds@consolidated.net