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STARTER KIT | Income Auditor
OPERATING PROCEDURES & STANDARDS
Department : Accounting and Administration
Section : Accounting
Responsible Staff: Income Auditor
Accountable Head: Accounting Manager
Task 1: Conduct daily monitoring and verification of documents pertaining to sales,
collections and deposits.
OPERATING PROCEDURES 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: Accept and check daily liquidations of cash advances from Front Office.
OPERATING PROCEDURES 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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