Page 37 - STARTER KIT NIGHT AUDITOR 2017v

STARTER KIT | Night Auditor

POSITION CHARTER

POSITION CHARTER COST CONTROLLER

A. Job Title Income & Night Auditor
B. Place of Work
Examines income and expenditures of the Hotel for the day with
C. Scope & General Purpose
accuracy.
D. Responsible to: Director of Finance and Rooms Manager
E. Responsible for: N/A
F. Liaises with: Revenue generated departments
G. Limits of authority: According to each establishments
H. Reporting date:

I. Duties & Responsibilities:

1. Helps the hotel’s top management and department heads ensure that revenue amounts reported in
corporate financial statements are accurate and complete.
2. Works under the guidance of a senior accountant to evaluate internal controls and procedures in income
reporting systems and ensures these procedures are operating effectively.
3. Double checks room rates, checks guest charges, verifying exchange rate used and applied regularly.
4. Checks actual arrivals and departure.
5. Checks group rates.
6. Verifies cashier’s shift report and resolving discrepancies.
7. Performs cash count before and after duty.
8. Runs pre-night audit and prints the report.
9. Runs and prints night audit report.
10. Prepares Night Clerk Summary.
11. Performs accounting for numerical sequences of all revenue related documents.
12. Picks up daily sales report and documents from front office and verifying all charges posted on guests folios
by checking the completeness and accuracy of the supporting documents.
13. Ascertains prices and rates used on all charges if in conformity with the official/approved food prices and
room rates.
14. Ensures that all short or over charges were properly accounted for and consequently acted upon by the
concerned party.
15. Ensures that charges, rates, contracted special rates and reductions are authorized by the Hotel’s General
Manager or other authorized officers in his absence.
16. Prepares the daily summary of AR-City Ledger to be transferred to Credit & Collection section.
17. Prepares audited daily sales report and night clerk summary.
18. Matches the validated receipts against cashier’s report on a day to day basis with proof of matching as the
Income/Night Auditor’s signature on both the deposit slips and cashier’s report.
19. Audits and reconciles F&B Cashier’s report with that of the Front Office Cashier’s report and tracing sources
of discrepancies, if any.

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