PRELIMINARY OPERATING BUDGET
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1 Recreation & Parks Golf Course Fund GOLF COURSE City Administration 538, , , , ,000 Food & Beverage 340, , , , ,200 Pro-Shop 191, , , , ,500 Golf Course 335, , , , ,800 Driving Range 178, , , , ,800 General & Administrative 383, , , , ,800 Golf Lessons 61,852 55,727 58,300 64,600 64,600 TOTAL EXPENDITURES 2,030,453 1,806,636 2,066,400 2,051,900 2,374,700 ACTIVITY INFORMATION The Golf Course Fund is an Enterprise Fund that tracks all activities related to The Lakes at El Segundo Golf Course. The facilities include a nine-hole executive golf course, 58 station night-lighted driving range, golf school, pro shop, restaurant, and clubhouse. The Fund consists of seven divisions: City Administration, Food and Beverage, Pro Shop, Golf Course, Driving Range, General and Administrative, and Golf Lessons. Z - 1
2 Z - 2
3 Recreation & Cultural Golf Course Division 5301 GOLF COURSE - ADMINISTRATION DEBT SERVICE 32,984 3, , , ,000 SUPPLIES 0 2,304 2,300 2,300 2,300 SERVICE CHARGES 489, , , , ,700 CAPITAL-FIXED ASSETS 16, ,100 60,000 60,000 60,000 TOTAL EXPENDITURES 538, , , , ,000 ACTIVITY INFORMATION The Administration Division is used to account for the debt service payments on the Golf Course Certificates of Participation (C.O.P.) which were issued on August 1, These bonds were issued to finance the construction of The Lakes at El Segundo" Golf Course. In addition, this division also accounts for all direct and indirect City administrative expenses, including a general administrative charge established this year, performance incentive fees for the operator, and other vehicle and equipment charges. Z - 3
4 DEBT SERVICE 4902 Principal Maturity , , , Semi-Annual Interest 32,984 3, TOTAL DEBT SERVICE 32,984 3, , , ,000 SUPPLIES 0 2,304 2,300 2,300 2,300 SERVICE CHARGES 6202 Depreciation Expense 193, , , Equipment Replacement Charges 1,600 17,692 8,700 17,300 17, Professional/Technical 108, , , ,000 96, General Administrative Charges 130, , , , , Right of Way Lease 55,630 27,815 28,000 28,000 31,300 TOTAL SERVICE CHARGES 489, , , , ,700 CAPITAL-FIXED ASSETS 8104 Capital/Equipment 16, ,100 60,000 60,000 60,000 GOLF COURSE ADMIN 538, , , , ,000 Z - 4
5 Recreation & Parks Golf Course Food and Beverage Division 5302 FOOD & BEVERAGE SALARIES 132, , , , ,500 EMPLOYEE BENEFITS 27,508 33,170 33,500 35,100 36,100 SUPPLIES 36,540 27,730 34,500 28,900 28,900 SERVICE CHARGES 16,848 16,178 20,000 19,700 19,700 COST OF SALES 127, , , , ,000 TOTAL EXPENDITURES 340, , , , ,200 The Food and Beverage Division is responsible for providing a full-service breakfast and lunch at the golf course restaurant. It also includes special events and catering. ACTIVITY INFORMATION Z - 5
6 FOOD & BEVERAGE SALARIES 4104 Permanent Contract 132, , , , ,500 TOTAL EMPLOYEE BENEFITS 27,508 33,170 33,500 35,100 36,100 SUPPLIES 5203 Repair & Maintenance Supplies 3,509 2,295 3,000 3,000 3, Operating Supplies 21,038 16,270 22,000 18,200 18, Paper Goods 10,788 7,965 8,000 6,200 6, Replacement Of Damaged Goods 1,205 1,200 1,500 1,500 1,500 TOTAL SUPPLIES 36,540 27,730 34,500 28,900 28,900 SERVICE CHARGES 6201 Advertising/Publishing 3,606 3,328 3,500 3,500 3, Repair & Maintenance 5,692 4,747 10,300 10,000 10, Employee Meals 6,300 6,300 6,200 6,200 6, Fees & Licenses 1,250 1, TOTAL SERVICE CHARGES 16,848 16,178 20,000 19,700 19,700 COST OF SALES 7550 Cost of Sales 127, , , , ,000 FOOD & BEVERAGE 340, , , , ,200 Z - 6
7 Recreation & Parks Golf Course Pro Shop Division 5304 PRO SHOP SALARIES 23,817 23,579 30,100 31,500 31,600 EMPLOYEE BENEFITS 8,818 6,375 8,000 8,500 8,900 SUPPLIES 7,811 4,628 5,500 8,600 8,600 SERVICE CHARGES 9,552 8,067 6,800 6,700 6,700 HARD GOODS 141,929 97, , , ,700 TOTAL EXPENDITURES 191, , , , ,500 The Pro Shop is the hub of the Golf Course operations providing a full line of soft and hard goods. The Pro Shop is also where golf lessons are booked and sold, tee times are recorded, greens fees collected, and range balls sold. ACTIVITY INFORMATION Z - 7
8 GOLF COURSE - PRO SHOP SALARIES 4104 Permanent Contract 23,817 23,579 30,100 31,500 31,600 TOTAL EMPLOYEE BENEFITS 8,818 6,375 8,000 8,500 8,900 SUPPLIES 5203 Repair & Maintenance ,800 2, Operating Supplies 7,811 4,505 5,500 5,800 5,800 TOTAL SUPPLIES 7,811 4,628 5,500 8,600 8,600 SERVICE CHARGES 6201 Advertising/Publishing 7,145 5,431 5,000 5,000 5, Repairs & Maintenance Unclassified Commissions 1,637 2,441 1,500 1,700 1,700 TOTAL SERVICE CHARGES 9,552 8,067 6,800 6,700 6,700 HARD GOODS 7600 Hard Goods 80,312 48,865 71,000 74,000 74, Purchase Discount -1,735-1,574-1,700-1,300-1, Soft Goods 58,848 51,826 55,000 59,800 59, Freight 4,504 5,551 5,000 4,200 4, Theft 0-7, HARD GOODS 141,929 97, , , ,700 PRO SHOP 191, , , , ,500 Z 8
9 Recreation & Parks Golf Course Division 5305 GOLF COURSE SALARIES 179, , , , ,700 EMPLOYEE BENEFITS 29,255 31,789 39,200 38,500 40,100 SUPPLIES 86,497 87,571 89,000 75,000 75,000 SERVICE CHARGES 40,361 48,363 37,900 36,000 36,000 TOTAL EXPENDITURES 335, , , , ,800 The Golf Course Division represents the actual playing of rounds of golf and the maintenance of the course itself. ACTIVITY INFORMATION Z 9
10 GOLF COURSE SALARIES 4104 Permanent Contract 179, , , , ,700 TOTAL EMPLOYEE BENEFITS 29,255 31,789 39,200 38,500 40,100 SUPPLIES 5203 Repair & Maintenance Supplies 59,258 51,200 55,000 45,000 45, Operating Supplies 27,239 36,371 34,000 30,000 30,000 TOTAL SUPPLIES 86,497 87,571 89,000 75,000 75,000 SERVICE CHARGES 6201 Advertising/Publishing 5,016 4,027 5,000 5,000 5, Contractual Services 14,142 13,930 15,000 15,000 15, Equipment Replacement Charge 0 16, Repair & Maintenance 21,203 12,996 17,300 15,000 15, Other Unclassified Expense Equipment Leasing Costs TOTAL SERVICE CHARGES 40,361 48,363 37,900 36,000 36,000 GOLF COURSE 335, , , , ,800 Z - 10
11 Recreation & Parks Golf Course Driving Range Division 5306 DRIVING RANGE SALARIES 58,881 51,164 60,200 55,000 55,200 EMPLOYEE BENEFITS 7,545 7,737 10,300 10,000 10,600 SUPPLIES 13,618 14,997 12,000 10,000 10,000 SERVICE CHARGE 98,237 51,363 86,500 85,000 85,000 TOTAL EXPENDITURES 178, , , , ,800 ACTIVITY INFORMATION The Driving Range is the 58-section practice facility. The range is also the location at which all golf lessons are taught by a staff of PGA golf professionals. Z - 11
12 GOLF COURSE DRIVING RANGE SALARIES 4104 Permanent Contract 58,881 51,164 60,200 55,000 55,200 TOTAL EMPLOYEE BENEFITS 7,545 7,737 10,300 10,000 10,600 SUPPLIES 5204 Operating Supplies 13,618 14,997 12,000 10,000 10,000 TOTAL SUPPLIES 13,618 14,997 12,000 10,000 10,000 SERVICE CHARGES 6201 Advertising/Publishing 5,252 3,810 5,000 5,000 5, Depreciation Expense 73,082 39,200 65,000 65,000 65, Repair & Maintenance 19,903 7,650 16,500 12,000 12, Other Unclassified Expense ,000 3,000 TOTAL SERVICE CHARGES 98,237 51,363 86,500 85,000 85,000 DRIVING RANGE 178, , , , ,800 Z - 12
13 Recreation & Parks Golf Course General & Administrative Division 5307 GENERAL & ADMINISTRATION SALARIES 112, , , , ,400 EMPLOYEE BENEFITS 26,228 30,275 31,900 33,100 34,100 SUPPLIES 18,998 22,800 24,500 25,000 25,000 PUBLIC UTILITY 166, , , , ,700 SERVICE CHARGES 58,322 73,426 75,500 69, ,600 TOTAL EXPENDITURES 383, , , , ,800 This Division is responsible for the administration of all aspects of the facility, including operations, accounting and supervision of all other departments. ACTIVITY INFORMATION Z - 13
14 SALARIES 4104 Permanent Contract 112, , , , ,400 TOTAL EMPLOYEE BENEFITS 26,228 30,275 31,900 33,100 34,100 SUPPLIES 5203 Repair & Maintenance Supplies 14,985 13,515 15,000 15,000 15, Operating Supplies 4,013 9,285 9,500 10,000 10,000 TOTAL SUPPLIES 18,998 22,800 24,500 25,000 25,000 PUBLIC UTILITY 6101 Gas 3,517 3,454 5,000 4,200 4, Electricity 32,005 28,621 35,000 31,000 31, Water 74, ,277 75,000 99,000 99, Credit Card Expense 32,038 28,906 35,000 33,500 33, Bank Service Charges 17,273 15,124 16,500 18,000 18, Personal Property Damage 7,479 7,174 6,000 4,000 4, Business Meals NSF Checks TOTAL PUBLIC UTILITY 166, , , , ,700 SERVICE CHARGES 6201 Advertising/Publishing 6,470 3,704 5,000 5,000 5, Dues & Subscriptions 1, ,000 1,500 1, Insurance & Bonds 18,493 17,982 21,600 21, , Meetings & Travel Professional/Technical 2,275 2,917 2,600 2,600 2, Repair & Maintenance 16,403 32,146 21,500 18,800 18, Training & Education ,500 1,000 1, Other Unclassified Expense Fees & Licenses ,500 2,300 2, Postage ,000 1,000 1, Telephone 8,066 8,523 9,000 9,000 9, Security Costs 3,910 6,127 6,000 6,000 6, Legal Counsel Contribution Expense , TOTAL SERVICE CHARGES 58,322 73,426 75,500 69, ,600 GENERAL & ADMIN 383, , , , ,800 Z - 14
15 Recreation & Parks Golf Course Golf Lessons Division 5308 GOLF LESSONS SERVICE CHARGES 53,013 47,105 47,000 52,300 52,300 COST OF SALES 8,839 8,622 11,300 12,300 12,300 TOTAL EXPENDITURES 61,852 55,727 58,300 64,600 64,600 The Golf Lessons Division includes a full range of golf instruction taught by PGA and LPGA teaching professionals. Lessons include private, group, and clinics. ADMINISTRATION Z - 15
16 TOTAL SERVICE CHARGES 6201 Advertising/Publishing Commissions 53,013 46,385 47,000 52,300 52,300 TOTAL SERVICE CHARGES 53,013 47,105 47,000 52,300 52,300 COST OF SALES 6093 Junior Camp Expenses 8,618 8,622 10,500 11,500 11, Teaching Supplies TOTAL COST OF SALES 8,839 8,622 11,300 12,300 12,300 GOLF COURSE - LESSONS 61,852 55,727 58,300 64,600 64,600 Z - 16
Total Revenues 15,963,472 17,520,619 16,760,610 16,741,311 16,955,248 1,104,101 1,089,578 1,084,377 1,100,197 1,100,197
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