During interviews we conducted, we were told that the Interim General Manager planned to make significant changes to the operations of the Beach Club during FYE April 30, 2018, such as adding table service and expanded hours to include evening dining, and that the significant budgeted increase in revenue and payroll related to those changes. We were told that the OPA employee who had been the manager of the Beach Club for many years, did not agree with those changes and did not manage the Beach Club during the 2017 summer season. It is our understanding that based on the budgeted increase in Beach Club revenue and payroll for FYE April 30, 2018, OPA hired twice as many employees to work at the Beach Club during the 2017 summer season as compared to the 2016 summer season. We were also told that many of the employees hired were international students who remained employed at the Beach Club for the summer even though the budgeted increase in sales did not occur. In fact sales actually declined during the 2017 summer season. We were told that Beach Club patrons were generally not receptive to the changes in the Beach Club operations.