Case Study: The Stratton Township Park

The Stratton Township Park (Park) contains two golf courses, a swimming pool, eight hundred acres of woods, and open spaces (Finkler, Purtell, Calabrese, & Smith, 2013). In addition, the Stratton Parks Department offers miles of trails for visitors to hike on the property and commune with nature (Finkler et al., 2013). This budget memo elaborates on the annual program budget for the Stratton Township Park, dated October 28, 2015. In the memo, the annual budget addresses the projection for golf operations, the pool, concerts, and other park activities including tours, nature visitors, and general concessions as well as administrative costs of the Park.

Overall, the park manager requires to take the following steps to develop the budget:

1. Prepare the annual budget and summarize the budget details for the Park.

2. Inform of the break-even green fees for the golf course along with the break-even admission charges of the pool with the consideration of the consequences of the break-even analysis on the Park and its effect on the economy, politics, and public relations within the town.

3. The marginal impact of shutting down the golf course, the pool, the concert series, and the tours operating in Stratton Township Park.

4. Addresse the recommendation of the three changes to

The first section of the budget proposal covers the program budget, which calculates the revenue and concessions of the Park, while the second section projects the expenses of the Park. The memo does not address each program budget, however, the discussion of the golf revenues and expenses illustrate the common pattern displayed in the programs of pool, tours, concerts, and the general and assistant administration (see Appendix A for a detailed illustration of the program