Summary Slide

Night Audit
Night Audit Duties
Date Roll
Night Audit Deployment
Night Audit Reports
DiagramRoom/Tax Posting
DiagramOutlet/Ancillary Posting
DiagramShift Closing
Hotel Performance Report
DiagramPerformance Report Part 1
DiagramPerformance Report Part 2
Ancillary Night Audit Duties
Internet Exercise

Figure 10-1

Night Audit
The night audit department of the front
office is defined as the team that
assumes the role of reconciling a hotels
daily activities and transactions.
This department compiles a series of
reports and data into a report called the
night audit report for management
review.
Figure 10-2

Night Audit Duties

Generate the summary and statistical data
compiled into the night audit report.
Verify daily hotel transactions.
Assume responsibility for certain front office
functions, such as front desk and PBX.
In many cases, the leader of the night audit
team will serve as the Manager On Duty
(MOD) in the absence of senior management.

Figure 10-3

Date Roll
Hotels must designate a certain
point in the night, called the date
roll, to establish a change in date
The date roll must occur prior to the
earliest departures to ensure that all
applicable charges are posted in the
guest ledger.
It is not unusual for the date to roll
between 2 and 4 A.M.
Figure 10-4

Night Audit Deployment

The night audit team will vary in
makeup and composition depending
on the hotel. Generally, the night
audit team will consist of:
Night audit manager
Two to five auditors (depending on the
size of the hotel and the number of
ancillary operations)
One or two food/beverage auditors
(depending on the number of outlets)
Figure 10-5

Night Audit Reports

The night audit teams primary
responsibility is to verify the posting
of charges within the guest ledger.
This is done by a series of reports.
Each report generated by night audit
is verified and documented to ensure
accuracy.
Why are these reports so important?
Figure 10-6

Night Audit Reports

The night audit reports vary by hotel,
but they often include:
Room rate posting report
Outlet/ancillary reconciliation report
Food and beverage potential report
Food/beverage audit report
PMS summary-posting report
Figure 10-7

Date: 8/6/01
Time: 1:55:39
Room #
427
507
513
515
610
726
789
819
833
949
1101
1500
SUB TOTAL:

Room and Tax Posted

Rm Type
NSK
NSK
SMD
SMD
SUITE
DDSM
DDSM
NSK
DDSM
SMD
NSK
SUITE

Market Code Rate

Occupancy Tax
AAA/99/c
$89.00
$8.90
ARP/01
$89.00
$8.90
Joneswed
$99.00
$9.90
Joneswed
$99.00
$9.90
Joneswed
$0.00
$0.00
123Corp
$115.00
$11.50
123Corp
$115.00
$11.50
123Corp
$115.00
$11.50
42cora
$135.00
$13.50
Joneswed
$99.00
$9.90
42cora
$135.00
$13.50
Walkin
$350.00
$35.00
$1,440.00
$144.00

Sate Tax
$5.05
$5.05
$5.61
$5.61
$0.00
$6.52
$6.52
$6.52
$7.65
$5.61
$7.65
$19.85
$81.65

Golden Bay Star H

Page #1 0f 15
Total
$102.95
$102.95
$114.51
$114.51
$0.00
$133.02
$133.02
$133.02
$156.15
$114.51
$156.15
$404.85
$1,665.65

Figure 10-8

Date: 8/6/01
Time: 1:58:39
Outlet
Code
Item
J Restaurant
11 Breakfst
J Restaurant
11 Breakfst
J Restaurant
11 Breakfst
J Restaurant
12 Lunch
J Restaurant
12 Lunch
J Restaurant
12 Lunch
Gift Shop
22 Sundries
Gift Shop
24 Magazines
Gift Shop
23 Mints
Shoe Shine
66 Shine
Pro Shop
73 Clubs
Pro Shop
76 Glove
SUB TOTAL:

Outlet/ancillary reconciliation report

Price
Tax
$12.00
$10.58
$8.95
$15.27
$6.98
$4.35
$2.95
$5.95
$0.95
$6.00
$895.00
$12.95
$981.93

$1.20
$1.06
$0.90
$1.53
$0.70
$0.44
$0.30
$0.60
$0.10
$0.60
$89.50
$1.30
$98.19

Golden Bay Star H

Page #1 0f 1
Total
$13.20
$11.64
$9.85
$16.80
$7.68
$4.79
$3.25
$6.55
$1.05
$6.60
$984.50
$14.25
$1,080.12

Figure 10-9

Date: 8/6/01
Time: 2:55:49

PMS Shift Closing

Shift #1

Golden Bay Star H

Page #1 0f 1

Credit Card
American Express
Visa
Discover
Diners/CB
Credit Card Total:

Amount
$3,254.32
$5,621.03
$1,244.75
$504.69
$10,624.79

Postings
J Restaurant
Gift Shop
Shoe Shine
Pro Shop
Posting Total:

Amount
$63.93
$10.85
$6.60
$998.75
$1,080.13

Adustments Total:
Paid Out Total:
Corrections:
Shift Total:

-$133.65
-$50.00
N/A
$11,521.27

Figure 10-10

Night Audit Reports

Additional reports include:

Credit Card Transaction Report

Arrival/Departure Report
No-show Report
Credit Limit Report
Comp Rooms Report
Out-of-Order Rooms Report
In-House Report
Message Report
Figure 10-11

Hotel Performance Report

Overall hotel statistics must be recorded
and summary reports generated that
conform to the USALI guidelines. The
hotel performance report is the most
common form of this summary.
The hotel performance report is reviewed
each morning by senior management and
department heads throughout the hotel. It
illustrates the revenue and occupancy
performance of the entire hotel.
Figure 10-12

Hotel Performance Report

XYZ Hotel Performance Report (200 Room Hotel)

Friday the 13th, 2001

Page 1 of 2

Market Segment Occupancy Room Revenue

Transient
Business
50
Pleasure
40
Sub-total 90
Group
Corporate 50
.Assoc.
10
Other
20
Subtotal
80
Other
Comps
5
OOO
0
Subtotal
5
Total
175

25%
20%
45%
25%
5%
10%
40%

Transient Avg. Rate = $150

($150.00 X 90) =
Total Trans. Revenue = $13,500.00
Group Average Rate = $135
($135 X 80) =
Total Group Revenue = $10,800.00

N/A
2.5%
2.5%
87.5%

Total Room Rev. $24,300

Gross Avg. Rate (24300/175)= $138.86
Net Avg. Rate (24300/170)=$142.94
Figure 10-13

XYZ Hotel Performance Report (200 Room Hotel)

Outlet
Friday the 13th, 2001
Page 2 of 2
Mr. Bigs Restaurant
Banquets/Catering Revenue
Breakfast Covers
Breakfast Ave. Check

Sub-Total Brkfst Revenue

Lunch Covers
Lunch Ave. Check
Sub-Total Lunch Revenue
Dinner Covers
Dinner Ave. Check
Sub-Total Dinner Revenue
Total Food Revenue

30
$8.95

$268.50
50
$12.95
$647.50
75
$15.95
$1196.25

$2112.25

Banquet Breakfast Covers

0
Banquet Breakfast Ave. Check
0
Banquet Lunch Covers
30
Banquet Lunch Ave. Check
$20.00
Banquet Dinner Covers
100
Banquet Dinner Ave. Check
$45.00
Total Banquet Revenue
$5,100.00
Audio Visual Revenue

$6200.00

Gift Shop Revenue

$3200.00

Game Room Revenue

$125.00

Mr. Bigs Lounge

Total Hotel Revenue (rooms,

Beverage Covers
120
catering and outlet/ancillary) = $41,305.75
Beverage Ave. Check
Total Expend. per Occ. Room
Sub-Total Beverage Revenue $268.5
(41305.75/175)= $236.03
Figure 10-14

Ancillary Night Audit

Duties
Hotels might employ their night
auditors in varying roles. Some of the
individual auditors may also operate the
PBX switchboard or front desk. Some
even perform security duties as needed.
The night audit manager assumes the
role of Manager On Duty. The MOD
generates the MOD report to document
all incidents and accidents.
Figure 10-15

Hotel Safety Internet

Exercise
While the MOD and other hotel
employees do all they can to ensure
guest safety, the guests also should be
cognizant of these issues.
Visit the following sites and learn more
about safety and security:
http://www.kevincoffey.com/hotelsaftety.html
http://www.freetraveltips.com/Hotels/Hotel11.htm
http://www.traveldirt.com/travelsafety/hotelsafety.htm
Figure 10-16