Front office management I

Main Functions of Night Audit

• 
  Verification of the posted entries to the guest and non-guest accounts.
  
• 
  Balancing all the front office accounts.
  
• 
  Resolution of the room status discrepancies.
  
• 
  Monitoring the guest credit limits.
  
• 
  Production of the various operational and managerial reports.
  

Audit procedures

1. 
   Completion of the outstanding postages.
   
2. 
   Reconciliation of Room Status Discrepancies.
   
3. 
   Balancing all departmental accounts
   
4. 
   Verification of room rates.
   
5. 
   Verification of No-show reservations.
   
6. 
   Posting room rates and taxes.
   
7. 
   Preparation of required reports
   
8. 
   Preparation of cash receipts for deposit.
   
9. 
   Clear or back up the system.
   
10. 
    Distribution of the reports.
    

1. Completion of outstanding postages.

 One of the primary functions of the night audit is to ensure that all transactions affecting guest and non guest accounts are posted to appropriate folios before the end of the day.
 Traditionally the first step of the night audit is to complete all outstanding postings.
 The night auditor should therefore confirm that all transactions have been posted to the proper accounts as they are received at the front desk before starting the audit routine.
 In addition to completing the posting function, the auditor verifies that all vouchers for revenue centre transactions are posted.
 In an automated hotel, this is done by generating printed postings reports from the accounting systems.

 If the figures are identical the systems are in balance if they are not the same, the auditor begins to compare transactions that have been omitted or improperly posted.

2.