Page 38 - STARTER KIT NIGHT AUDITOR 2017v

STARTER KIT | Night Auditor

OPERATING PROCEDURES & STANDARDS

Department : Accounting and Administration
Section : Accounting
Responsible Staff: Night Auditor
Accountable Head: Audit Supervisor

Task 1: Conduct daily monitoring and verification of documents pertaining to sales, collections and
deposits.
STEP(s) STANDARD(s)

1. Check documents against Posting Audit Report Documents are noted.
(PAR).
Documents are numerically sequenced.
2. Check Night Clerk Summary against PAR if tallied.
Discrepancies are posted in the guest folios.
3. Prepare City Ledger transfer report to be forwarded
to Administrative Assistant. Charges are regularly reviewed.

4. Prepare daily audited sales or Daily Sales Entry Summary is transferred to credit and collection.
(DSE).
Report is noted by immediate head.
5. Forward printed copy of Credit and Collection
Assistant.

6. Accomplished Daily Revenue Report and provide
copies to Department Heads every end of the
month.

Task 2: Accepting and checking daily liquidations of cash advances from Front Office.
STEP(s) STANDARD(s)

1. Receive from Front Office Petty Cash Voucher. Voucher is noted after review.

2. Check if Petty Cash Voucher has supporting
documents like Miscellaneous Charge Voucher
(MCV) or Cash Paid Out Voucher (CPOV).

3. Forward to General Fund Custodian for payment.

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