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• The major functions of the night audit are to:

  • Verify posted entries to guest and non-guest accounts
  • Balance all front office accounts
  • Resolve room status and rate discrepancies
  • Monitor guest credit limits
  • Produce operational and managerial reports
• The night audit requires attention to accounting detail, procedural controls, and guest credit restrictions
• End of the business day is a vital time for the auditor in night auditing
• The night auditor should compare the data conveyed in different folios against points of sales outlets daily reports, housekeeping room status report
• After comparing, the night auditor should come up with the guest, non-guest, and departmental accounts to ensure they match the daily POS totals
•  1. Audit- Conduct an official financial examination or inspections.

  2. Night- The period of darkness in each twenty-four hours.

  3. Auditor- A person authorized to review and verify the accuracy of financial records and ensure that companies comply with the tax law.

  4. Tax- A compulsory financial charge or some other type of levy imposed on a taxpayer by a governmental organization in order to funs government spending and various public expenditures.

  5. Taxpayer- An individual or entity that is obligated to make payments to municipal or government taxations-agencies.
• Complete outstanding postings:

  • Verify all voucher postings for revenue center transactions are completed
  • Record any not posted front office transactions
• Reconcile the room status discrepancies:

  • Ensure discrepancies between daily housekeeper’s report and front office room status system are reconciled
• Balance all departments:

  • Guest and non-guest account postings must equal the amount charged at revenue outlets for front office accounting system to be in balance
• Verify room rate:

  • Compare rack rate with actual rate to analyze room revenue
  • Consider factors like group discounts or corporate rates for discrepancies
• Verify no-show reservation:

  • Clear reservation rack file and post charges to no-show account
  • Verify reservation was guaranteed and guest never arrived
• Post room rate and tax:

  • Posting of room rates and tax to all guest folios typically done at end of the day
  • Computerized systems allow for direct posting at any time
• Prepare reports:

  • Final Department Detail and Summary Report
  • Daily Report of Operation
  • High Balance Report
• Backup the system:

  • Run back-up reports in a timely manner to ensure smooth operation in case of computer system failure
• Deposit Cash:

  • Prepare cash deposit as part of audit process
  • Compare cash receipts with actual cash on hand
• Distribute report:

  • Deliver appropriate reports in a meaningful format and timely manner