TEPaul,
With respect to areas I think are worthy of examination I would review the following
Frequency of mowing fairways
Frequency of mowing rough
Frequency of mowing tees
Frequency of mowing/grooming off areas
Frequency of bunker raking (prefer needs basis)
The impact of trees/leaves and fall golf, clean-up and blowers.
Start of fairways in relation to all sets of tees on each hole
Areas of irrigation
Areas of non-golf maintainance (decorative & non-decorative)
Water use
Cost of water
Water treatment costs (fountains, colorants, etc., etc..)
Utilization patterns on golf course.
Features that present maintainance challenges
Need for multilple sets of tees on a per hole basis (often, only 10 yards or less seperate different tees)
Whether cart revenue was dedicated to the green budget or directed into the general treasury. To what budget cart maintainance is charged ? Where are cart path repairs charged ?
If any of the Green budget was used for the Pool, Tennis or House maintainance.
Relationship between maintainance intensive areas and causitive influences.
Obviously, You'd have to look at every line item on the Green Budget. I'd chart those numbers over the last 10 years and project them out over the next 5 years.
I'd identify those line items that might increase beyond my control (insurance, cost of water, fuel, etc., etc..) and I'd identify those items that I did have control over.
I'd review and spreadsheet the equipment, determine its shelf life and replacement cost.
I'd review the capital budget.
Doing all of the above should give you a grasp on expenses.
Then, I'd determine if the club had a waiting list or was short of members. In the context of that determination, you'd have to analyze the impact of altering playing conditions vis a vis maintainance adjustments.
P.S. I gave you the short version so that you'd understand it