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STARTER KIT | Income Auditor




                                                POSITION CHARTER






                       POSITION CHARTER                                INCOME AUDITOR

                A.  Job Title                     Income Auditor
                B.  Place of Work                 Azalea Hotels and Residences Boracay
                                                  Examines income and expenditures of the Hotel for the day with
                C.  Scope & General Purpose
                                                  accuracy.
                D.  Responsible to:               Accounting Manager
                E.  Responsible for:              N/A
                F.  Liaises with:                 Revenue generated departments,
                G.  Limits of authority:          According to each establishment
                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.

                                                           -End-


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