Night Audit

Purpose

To verify the day’s transactions, correct errors and close the business date, so management reports are accurate.

Scope

Covers the end-of-day routine performed by the Night Auditor, including posting, reconciliation and report generation.

Responsibility

Night Auditor performs the audit; Duty Manager supervises overnight; Accounts reviews the reports each morning.

Detailed procedure

1. Review the shift handover notes and check pending arrivals, departures and in-house guests.
2. Post room and tax charges and confirm that all outlet charges have been transferred to folios.
3. Reconcile cashier reports with the system and review any variances.
4. Verify no-shows, cancellations and rate discrepancies against records.
5. Check room status with Housekeeping and correct any mismatch.
6. Run the end-of-day process, save backups and generate the daily reports.
7. Print or email the reports to management and leave clear notes for the morning team.

Standards and guidelines

• The audit is complete before 5:00 a.m.
• Errors are corrected with documented reasons.
• Reports are retained as per the company retention period.
• System backup is completed every night.

Required records and documentation

• Night audit report pack
• Cashier reconciliation
• Exception and adjustment log
• Handover notes

Related images

Document control