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The City's public golf courses have been placed into an "enterprise fund" for accounting purposes. The administration charges each enterprise fund a municipal service charge representing the particular fund's portion of the administrative costs of running the administration. Parks which are not in an enterprise fund are not charged with that administrative overhead. Significantly, if the city stopped operating the golf courses their share of the administrative overhead would be distributed among the surviving funding units. There would be no savings for those charges.

The Ann Arbor Golf Association posted this helpful illustration of the golf budget: