When local politicians want to point to the benefits of high property taxes, they often highlight county-run recreational facilities. In Union County, the crown jewels of these recreational arguments have historically been the public golf courses, such as Galloping Hill and Ash Brook. The public is told these facilities are self-sustaining, generating enough greens fees to cover their own operations.
But when you actually open the ledger, the math tells a vastly different story.
The Shell Game of County Enterprise Funds
The reality of the Union County golf budget is a masterclass in municipal accounting tricks. For years, the county has masked the true cost of operating these courses by moving the most expensive liabilities off the golf budget and quietly sliding them into the county’s general operating budget.
This financial shell game was famously exposed by actuary and citizen watchdog John Bury. When John Bury dissects a municipal budget, the hidden deficits—the financial “bogeys,” as columnists at NJ.com aptly called them—are dragged into the light.
What the Dissection Revealed
Bury’s analysis revealed that if you forced the golf courses to operate as true standalone businesses—accounting for their own debt service, employee health benefits, and massive pension liabilities—they were operating at catastrophic losses. Taxpayers who had never picked up a golf club in their lives were heavily subsidizing the operations, course renovations, and clubhouse expansions.
The county was effectively taking the revenues (greens fees, cart rentals) and loudly claiming the courses were profitable, while quietly burying the long-term debt and pension costs in the general taxpayer burden.
Why Financial Audits Still Matter Today
The exposure of the Union County golf budget remains a textbook example of why independent financial watchdogs are essential. The Board of County Commissioners will always present the rosiest possible interpretation of the budget. It is up to the citizens to do the math.
Whether they are hiding the costs of a golf course or giving a luxury developer a massive tax break, the tactics remain the same. To understand how local officials continue to manipulate tax revenue today, read our latest investigation: Following the Money: How PILOT Agreements Are Shortchanging Union County Schools.
Taxpayers cannot afford to take the county’s spreadsheets at face value. We must demand full transparency.