SOP For Night Audit Income Verification

SOP Number: Finance and Accounting – 15

Department: Financial Control

Date Issued: 8-Aug-2021

Time to Train: 25 Minutes

Purpose of Night Audit Income Verification:

To ensure the continual maintenance of Night Audit control according to the policies and procedures set forth by Hotel. It is the Controller's responsibility to ensure that adequate Night Audit controls are in place and are performed on a consistent basis.

Night Audit Income Verification SOP Procedures:

A principal function of the Night Audit is to verify that all department charges. and credits to registered guests of the Hotel have been properly recorded in the Guest Ledger and that the correct room charge is recorded on all guest accounts. Though not necessarily all-inclusive, the following are income verification procedures which should typically be performed by the Night Auditor.

1. The room charge for each guest account as shown on the guest folio is posted to the account.

2. Food & Beverage POS Reports are compared to the PMS total. Any discrepancies are investigated and corrected. Charges are filed at the desk for any guest inquiries.

3. Charge vouchers for each minor revenue producing department or other activity from which guest charges or credits originate are totaled and agreed to the corresponding Voucher Control sheet and/or to the machine total for such activity.

4. Telephone revenue from the call accounting system balances to the PMS totals.

5. Verify that the Guest Ledger control total from the previous day, plus or minus charges and credits for the current day agrees with the new Guest Ledger control total.

Training Summary Questions:

Q1.  Who should follow the  income verification procedures ?

Q2. Where is the room charge shown?

Q3. What does compared to Food & Beverage POS Reports ?

Q4. How to verify the Guest Ledger control total?