SOP For F & B Primary Controls
SOP Number: Finance and Accounting – 20
Department: Food & Beverage Controls
Date Issued: 8-Aug-2021
Time to Train: 25 Minutes
Purpose of F & B Primary Controls :
The purpose of this policy is to standardize the method for processing the various food and beverage sales promotions and other in-house charges for functions within the Hotel that benefit a particular department or customer. It is the responsibility of the General Manager. Controller and Food & Beverage Director to ensure compliance to this policy.
F & B Primary Controls SOP Procedures:
1. Inventory prices should be the most current price including any applicable tax, freight and purchasing fees.
2. All inventory extensions should be done on a computerized spreadsheet. Entry of units and prices should be done by the department and verified by the Accounting Department.
3. Inventory levels should be established at balances to meet the needs of business volume. The Accounting Office should review levels to verify that over-purchasing is not being done and that obsolete. damaged and spoiled items are not being carried.
4. Food and beverage inventories should be counted every month by the department with spot checks by the Account Office. All inventories should be completed on a shelf-to-sheet, not a sheet-to-shelf basis.
5. Other inventories such as food and beverage linen, glass and silver should be counted on a quarterly basis with spot checks by the Accounting Office.
1 Every menu should be costed and a potential performed twice a year. This should be monitored monthly if a Point-of-Sale System is in place.
2. High cost items such as meat and fish should be monitored daily by the Chef. This should be done by production charts. steak charts and requisitions or daily sales records from the Point-of-Sale System compared to purchases. A member of the accounting staff should spot check this usage monthly.
3. A member of the accounting staff should monitor issuing and receiving procedures of the food storeroom monthly and insure that the bidding process is in place.
4. Two (1) year. Any purchase over $500.00 should also have three(2) bid minimums are required for recurring purchases such as office. supplies and food and beverage items. The Bid Sheets should be maintained for one (3) bids attached to the Purchase Order.
5. Food and beverage invoices should be signed and dated at the time of delivery by an authorized receiver and entered on the Daily Purchase Log. These Logs will be balanced daily to the A/P posting batch and to the General Ledger at month end.
6. Buffets should be controlled with a pre-numbered two-part hard check. where the hostess marks the table number and covers on the check. maintains one copy and leaves the other on the table. The server then attaches the point-of-sale check to the hard copy check.
7. No food should be prepared in the kitchen without a chit from the POS
8. Only Managers should have the ability void items from a check.
9. Promotional items and comps should be accounted for in the POS.
1. Drink prices and wine lists should be costed and a potential performed twice a year. This should be monitored monthly if a Point-of-Sale System is in place.
2. A member of the accounting staff should review at least twice a month that a bidding process is in place with beverage vendors.
3. A beverage par for each liquor storeroom should be established. A member of the accounting staff should verify that these pars are maintained and that issuing is done on a bottle-for-bottle basis. Each storage area should have a colour coded and dated stamp on each bottle.
4. The main storeroom should be controlled by a perpetual inventory that is updated daily. Each property should have a Local Standard Operating. Procedure that outlines access to the storeroom and control guidelines.
5. Locks on all outlet cabinets need to be changed quarterly.
6. Cover charge procedures should be monitored by the Accounting Office to ensure that the proper controls are in place.
7. Wine issuance should be monitored by signed issuing sheets against guest checks or Point-of-Sale Reports
8. All bartenders should perform blind drops.
9. All checks should be red lined or a pre-run chit must be presented before a bartender issues drinks to a server. Checks should always be placed on the bar in front of the customer when the drink is served.
10. Banquet consumption sheets must be completed for all banquet bars. They should be costed to review percentage and audited against the banquet check.
Training Summary Questions:
Q1. Who should monitor high cost items such as meat and fish?
Q2. Who can void items from a check?
Q3. Who procedures should monitored cover charge?
Q4. What should be costed to review percentage and audited against the banquet check?