WAGES AND BENEFITS Wages and benefits account for 58% of the 2024 total budget. In 2024 these expenses are budgeted to increase $218,400 or 11.0% compared to the 2023 budget. The 2024 budget also shows an increase of 11.9%, or $235,700 compared to the 2023 projections. The 2024 budget includes increases for employees to meet new minimum wage levels, and varied increases for employees above minimum wage. Part of the increase in expenses accounts for short-term labor wages as the minimum wage increase will necessitate $1 wage increases for the majority of the golf shop and concession staff. Also, at Springbrook, the clubhouse and concession budget combined will require a significant increase in labor hours to staff the facility for the entire season instead of operating with a reduced staffing plan during spring 2023 when the course remained closed. Lastly, staff is recommending that the Assistant Professional position at both courses be changed from a 6-month part-time classification to a 9-month classification to adjust to the increased demand for golf rounds play and golf programming. The wage/benefit highlights below are similar to the issues encountered by other departments at the District: • A 2.0% cost of living adjustment and 3.0% merit/ wage compression pool • Minimum wage increase from $13 to $14 (effective 1/1/2024) • Health insurance, dental and vision premiums – increase for 2024 • The employee contribution rate for those eligible staff participating in the PPO plan at any level remains at 15% and 12% for the HMO plan.
SUPPLIES Supplies represent 14% of the 2024 total operating budget and are budgeted to increase 11.8% or $57,200 compared to the 2023 budget and decrease 1.3% or $7,300 compared to the 2023 year-end estimate. Inflationary cost increases are being realized on most supply items, and staff expects 2024 supplies levels to increase slightly compared to 2023 with both courses fully open. Despite the increases in costs, it is projected that supply budget costs will be lower than 2023 projections, as some supply levels will be reduced. 2023 had significant increases in supply levels for fertilizer and plant protectants with the renovation turf grow-in resulting in higher-than-expected Contractual services, which account for 25% of the 2024 total operating budget are budgeted to increase 25.1% or $194,600 compared to 2023 budget, and increase 17.2% or $142,400 compared to the 2023 year-end estimate. The increase is primarily the result of increased retail and concession purchases with Springbrook open for the entire season, plus the increased cost of goods when compared to the 2023 budget. UTILITIES Utilities account for 3% of the 2024 total budget and are budgeted to essentially remain flat supply costs for the season. CONTRACTUAL SERVICES compared to the 2023-year end budget, mainly due to expected higher costs in 2024 being offset by reduced irrigation use. The 2023 growing season experienced increased irrigation needs because of drought and the grow-in of newly renovated turf, which required higher than normal electricity costs.
CAPITAL PROJECTS In early 2014, the golf fund was reclassified from an Enterprise Fund to a Special Revenue Fund. As a result, golf capital projects will be funded through the District’s capital department similar to all other District capital projects. A total of $3,756,000 has been allocated for golf capital projects, including the replacement of the 34-year- old irrigation system at Naperbrook, and the completion of the Marie Todd Practice Facility (see the capital section contained in this document for further details). TRANSFERS The surplus from the Golf budget at year end is transferred back to the Capital Fund. For 2024, Golf is budgeting a transfer of $1,262,400, which is an increase of 72.4% compared to the 2023 budgeted transfer of $732,500.
2024 BUDGET 77
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