This appears to be a case of sloppy management and the person(s) in charge of the golf operations should be held responsible. If the POA eats the loss (and it probably will) measurable golf operation accountabilities should be written into the next job description.
Without knowing any details, I can assume some members were removing items they did not pay for. If this was an allowed practice, then the members should be held responsible for their portion of this loss. An improved method of electronic control would be a better system for inventory and put a stop to the casual lending policy. It is not fair to others to pay for personal items taken by members.