RHM Accounting SOP Adminstration

SECTION 1
ADMINISTRATION
Section 1 – Page 1
RHM ACCOUNTING STANDARD OPERATING PROCEDURES
ADMINISTRATION
POLICY NO. SUBJECT
AD01 DUE DATES
AD02 CONTROLLER’S PERIODIC CHECKLIST
AD03 BACKGROUND INVESTIGATIONS OF

EMPLOYEES
AD04 INTERNAL AUDIT
AD05 LOCAL STANDARD OPERATING

PROCEDURES
SECTION SUBJECT
ADMINISTRATION DUE DATES
AD01 Page 1 of 1 Date issued: 31/03/23 Effective date: 31/03/23
POLICY
To define dates and times that reports are due to the Rogers Hotel Manado.
RESPONSIBILITY
It is the responsibility of the General Manager to insure that all reports are delivered in a
timely fashion.
SCHEDULE
REPORT DUE DATE TIME METHOD

Weekly Manager’s Report Monday Noon E Mail
General Manager’s Critique 10th of Month Noon Multiple copies delivered
Financial Statement 10th of Month Noon Multiple copies delivered
Balance Sheet & Supplemental 10th of Month Noon Multiple copies delivered
Star Report 10th of Month Noon Multiple copies delivered
End of Month Sales Report 10th of Month Noon Multiple copies delivered
Full Year Forecast 10th of Month Noon Multiple copies delivered
Capital Projects Recap 10th of Month Noon Multiple copies delivered
Controller’s Checklist 10th of Month Noon Multiple copies delivered
CST Trend Report 10th of Month Noon Multiple copies delivered
Cash Flow – 4 Weeks Monday Noon E Mail
Management Fee 10th of Month Noon Made payable to Shareholder
SECTION SUBJECT
ADMINISTRATION CONTROLLER’S PERIODIC CHECKLIST
POLICY
The Controller is to establish a review of key procedures to safeguard the financial

operation of the hotel and to assist in the compliance with the Key Financial Controls.
RESPONSIBILITY
It is the responsibility of the Controller to ensure that reviews are in concurrence with the
frequency indicated.
PROCEDURE
The Controller and/or Assistant Controller is to review the following procedures as

indicated:
1. Daily
a. Follow up on Accounting Department discrepancy reports (Night Audit and

General Cashier). Correspond with Night Audit (if applicable) through daily
log book.
b. Review all guest ledger adjustments, paid outs and gift shop discounts.
c. Review management house charges; route to Executive Committee for

approvals.
d. Review daily revenue report.
e. Review credit limit report after reviewed by Accounts Receivable and

approved by the Front Office Manager.
f. Review security reports.
g. Review credit approval for groups.
h. Review guest ledger control figure to ensure it balances to guest ledger and
its corresponding general ledger balance.
SECTION SUBJECT
i. Review daily bank balance for current cash position.
j. Receive and review Executive Secretary’s city ledger payment log; verify with
account receivables posting of payments worksheet to ensure daily posting.
The same applies to Advance Deposits.
k. Sign off and verify all account receivable adjustments and credit card
adjustments.
l. Review daily over/short report and ensure departmental follow up and

adherence to policy.
m. Review room discrepancy reports.
2. Weekly
a. Review all over 60 day accounts, returned checks and charge backs for
collection efforts.
b. Review wage progress reports at Executive Committee meeting. Review

deviations with Department Heads, i.e., where productivity goals are not
being achieved. Distribute computer overtime reports to respective E.C.
members.
c. Distribute weekly revenue comparison to forecast and budget report.
d. Review audit of time punches for each department on a rotating basis at least
one per pay period.
e. Review audit of employee tips reported for minimum wage reporting and
declaration at least one department per pay period.
f. Review petty cash reimbursement.
g. Attend and participate in weekly sales strategy meeting.
h. Review invoices and other backup for accuracy when checks are signed.
SECTION SUBJECT
i. Review city ledger transfer and control card. It should balance to city ledger
and its corresponding general ledger balance. The clearing account should
be zero.
j. Review income journal and other night audit work for accuracy, including
advance deposit reconciliation.
3. Monthly
a. Review wage statistics reports for incorrect coding. Advise Human

Resources of bad codes to correct.
b. Review all outstanding wage advances.
c. Reconcile all balance sheet and bank accounts prior to the close of the
following month. Ensure any outstanding items in A/R clearing accounts and
miscellaneous receivables clear by next closing.
d. Reconcile individual capital expenditure summaries to the general ledger and

ensure compliance to Rogers Hotel Manado’s Capital Expenditure Policy.
e. Ensure that credit meeting is held with the proper personnel.
f. Review the tax exempt report and ensure that all Sales, Use and Occupancy
Taxes are paid timely and accurately.
g. Ensure that all trade out reports are prepared accurately.
h. Ensure all cashier banks are counted on a surprise basis at least once a
month. Review all contracts for accuracy.
i. Audit General Cashier’s safe at least twice per month on a surprise basis.
j. Review gift shop period markdown report for excessive or unusual

markdowns. This can be an indication of improper buying and/or pricing
procedures.
k. Balance food and beverage purchases with the Chef and Director of Food
and Beverage to ensure that all invoices are accounted for before closing the
period.
SECTION SUBJECT
l. Prepare monthly financial statement package and send Corporate

transmissions.
m. Review general ledger transactions.
n. Participate in (Accounting Representative) and review all inventories.
o. Review/test liquor pars and potentials. (Perform more frequently if beverage

cost is out of line.)
p. Verify that budgeted price increases are implemented as scheduled and

review changes to pricing strategy as necessary. Review pro-forma on all
proposed pricing changes to evaluate full impact.
q. Prepare and submit full year forecast prepared on a line-by-line basis.

Involve Executive Committee in preparation of projections ensuring trends are
utilized. Review most recent forecast to actual results to critique and improve
accuracy.
r. Test Food and Beverage receiving practices.
s. Ensure that all franchise fees, management fees and royalties are paid in
accordance with the management and franchise contracts.
t. Review banquet service charge balance.
4. Other Periodic Requirements
a. Follow up on response to internal audit program. Inspect for compliance with

appropriate action to be taken.
b. Coach and counsel department associates and managers as needed.

Update goals and development plans via rap sessions and annual reviews.
c. Complete Controller’s self evaluation once a year. Audit other areas as

needed.
SECTION SUBJECT
d. Conduct a complete payroll payoff twice a year.
e. Periodically require bids on supply purchases.
f. Verify accounts payable via vendor letters at least annually.
g. Make surprise counts of selected cashier’s drawers in use on a quarterly

basis.
h. Review adherence to Record Retention Policy at least annually to ensure

compliance with state and federal guidelines.
i. Review and update the contracts and leases file annually.
j. Require telephone audit to be completed annually.
k. Complete Quarterly Sales and Catering Bonus Worksheet and Annual

Executive Committee Bonus Worksheet.
l. Ensure all real estate taxes and mortgage payments are paid in accordance
with the management contract.
m. Ensure all Rogers Hotel Manado and Owner’s payments are paid promptly.
o. Update Accounting S.O.P. Manual as direct from Rogers Hotel Manado.

Educate hotel management and enact policies.
p. At least quarterly, test and verify the accuracy of all payroll taxes, deductions
and accruals. Ensure the medical employee/employer calculations are
correct.
q. Once a year, the Controller and the Assistant Controller will work (at a
minimum) one night audit shift each, separate of one another, to ensure night
audit controls are at an optimum.
SECTION SUBJECT
ADMINISTRATION BACKGROUND INVESTIGATIONS
OF EMPLOYEES
POLICY
All employees are to have background checks performed prior to a final offer of
employment.
RESPONSIBILITY
It is the responsibility of the property Human Resources Department to see that a complete
and thorough investigation is made of all employees. When a promotion or transfer into a
cash handling or high guest access position is made, additional background checks should
be performed. High guest access positions are housekeepers, engineers, bell persons,
storeroom clerks and receiving clerks.
PROCEDURES
ALL EMPLOYEES:
Reference check with at least three prior employers, if applicable, with determining reasons
why they left each of their jobs. Verify dates of employment, pay and rehire status. Obtain
as much information from the direct supervisor or department head.
If the applicant is still employed, his or her present employer should not be contacted
unless advance approval is obtained from the applicant. In the event of employment,
materials directly related to the interview process should be retained as a permanent part of
the employee’s record.
CASH HANDLING EMPLOYEES, SECURITY OFFICERS & HIGH ACCESS POSITIONS:
An outside reference/background verification company may be used for these searches.

The employee must give written authorization to proceed with this investigation. The
investigation should include:
 Credit Check
 Arrest record check in each city or state for the past 5 years
 Verification of college degree, if applicable
If the reports surface inconsistencies or discrepancies, they should be verified. Once

verified, appropriate action should be taken by the Director of Human Resources and the
General Manager after consulting Corporate Human Resources.
SECTION SUBJECT
ADMINISTRATION INTERNAL AUDIT
POLICY
Every property is to be audited by a Rogers Hotel Manado representative at least once each
year.
PROCEDURE
1. The property will be notified at least one week in advance of a scheduled internal
audit.
2. The Rogers Hotel Manado representative will perform the audit with the Controller
and General Manager. Accounting staff and department heads may also be
interviewed during this process.
3. Within one week the property will receive the graded audit.
4. Within two weeks a response is to be prepared with action plans and due dates as to
when the property will be in compliance.
ROGERS HOTEL MANADO INTERNAL
AUDIT CHECKLIST
Property: Date:
CASH – BANK ACCOUNTS
Yes No Value Deduct Comment
1 Are bank reconciliations current? 15.00
2 Are reconciling items cleared by next month? 15.00
3 Are bank reconciliations reviewed and signed by 15.00

Controller?
4 Are stale dated checks researched and reversed 15.00

after 6 months?
5 Is proper segregation of check signers maintained 15.00

per approved bank resolutions?
6 Are all bank account resolutions approved by 15.00

Corporate and imprinted with the corporate seal?
Is there a copy on property?
7 Does bank arrange checks numerically, phone 10.00

Controller daily of deposit variances?
8 Are all wire transfers approved by the same level 10.00

as checks?
9 Are owners restricted from signatory access the 10.00

accounts unless approved by the Executive VP of
Finance?
10 Is the hotel name (and not the management 10.00

company) printed on checks?
11 Are excess funds distributed to owners on a 10.00

monthly basis, allowing for reserves based on
future cash flow projections?
12 Are travel agent and payroll accounts set up as 10.00

imprest funds vs. sweep or ZBA accounts?
13 Do travel agent checks not a limit of $200 printed 10.00

on checks?
14 Are reconciliations performed accurately and 5.00

systematically including deposit proofs and
outstanding check proofs? Is this shown on the
bank reconciliation?
15 Does hotel utilize check reconciliation report in the 5.00

accounts payable system to construct the
operating account outstanding checklist?
TOTAL CASH – BANK ACCOUNTS
_170.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
CASH – HOUSE ACCOUNTS
Is complete background check done on all
16 accounting staff, front desk staff, and outlet 15.00
cashiers (including all cash handling positions)?
Is emergency access to safe limited to GM and
17 Controller together with safe count witnessed? 15.00
Does access to drop safe require 2 people and do
18 they jointly witness the withdrawal of envelopes 15.00
and sign the drop log?
Is daily safe count performed and reviewed by
19 Controller and kept on file for 3 months? 15.00
Is safe audited on a surprise basis at least twice
20 per month? 15.00
Are all banks counted on a surprise basis at least
21 monthly and form filed in balance sheet analysis 15.00
file?
22 Are selected banks audited mid-shift quarterly? 15.00
Does each employee with bank have an approved
23 (by EC & Controller) bank contract and are these 15.00
contracts accurately completed with up to date
information (new contract completed for every
change)?
Are duplicate keys for house banks kept in a
24 special safe deposit box with one key controlled 15.00
by GM and second key by Controller with access
requiring two people?
Is level of house banks approved by Corporate
25 and documented? 10.00
Are contracts maintained with general cashier and
26 in personal files? 10.00
27 Are temporary banks returned timely? 10.00
Are bank counts documented and attached to
28 bank count summary? 10.00
Do department heads alert accounting of
29 impending termination of bank holders? 10.00
Is safe alarmed and monitored by a security
30 bureau? Are there hold up switches at the front 10.00
desk?
31 Does general cashier take an annual vacation? 10.00
Is combination to safe changed immediately at
32 return or turnover of the general cashier? 10.00
Is all cashier work adequately controlled, i.e.
33 secured, logged, audited? 5.00
Are gift certificates adequately controlled, i.e.
34 secured, logged, and audited? 5.00
HOUSE BANKS
_225.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
CASH – DAILY PROCESSING
35 Are cash/credit cards deposited/transmitted daily? 15.00
36 Is cash over/short report distributed daily to 15.00

managers along with a month end recap?
37 Are write-ups issued for overs/shorts exceeding 15.00

$50 per month, or consistent smaller overs/shorts
or missing drops?
38 Is GM notified if unexplained over/short > $100 15.00

and is Corporate notified if it involves missing drop
and also prior to termination of an employee due
to over/short?
39 Are all drops witnessed with write-ups issued if 15.00

not?
40 Is mail opened by Executive Secretary with 15.00

checks logged and restrictively endorsed?
41 Are these checks dropped in the drop safe? 15.00
42 Does Controller tie validated deposit slip to 15.00

deposit daily and verify check log to deposit on
spot basis?
43 Are general cashier duties properly segregated to 15.00

avoid malfeasance including unclaimed wages?
44 Is a copy of deposit slip used to record cash flow? 10.00
45 Does the Controller verify that overs/shorts are 10.00

properly investigated by department heads?
46 Is armored car service licensed, bonded and 10.00

sufficiently insured?
47 Is same day deposit made by armored car when 10.00

possible?
48 Are current guard signatures and ID posted in 10.00

general cashier’s office?
CASH – DAILY PROCESSING
_185.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
CASH – PETTY CASH
50 Is petty cash restricted to items less than $50? 10.00
51 Are petty cash slips signed by department head if 10.00

less than $25 and by ED member if greater than
$25?
52 Are receipts attached to all petty cash slips? 10.00
53 Are vouchers defaced when reimbursed? 10.00
54 Is petty cash reimbursed weekly? 10.00
55 Is petty cash reimbursement log approved and 10.00

signed by Controller and General Manager?
56 Is promissory note on file for payroll and travel 10.00

advances?
57 Are all advances paid by check and not by petty 10.00

cash?
PETTY CASH
_ 80.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/R – CREDIT POLICY
1 Are credit meetings held monthly? 15.00
2 Are minutes distributed and on file for one year? 15.00
3 Is Rogers Hotel Manado credit policy in effect 15.00

with all LSOP’sapproved by Corporate?
4 Are credit applications approved by Controller? 10.00
5 Are updates on credit applications done at least 10.00

annually?
6 Do credit meetings and minutes include the 10.00

following:
- accounts over sixty days

- returned checks
- charge backs
- collections agency
- update
- plans and actions
CREDIT POLICY
_ 75.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/R – DAILY PROCESSING
7 Are collection efforts documented in accounts 15.00

receivable files or call logs?
8 Are statements mailed within two business days 15.00

of transfer to city ledger?
9 Are Group accounts transferred within three 15.00

business days and individual accounts at
checkout?
10 Are follow up bills mailed out at two week 15.00

intervals?
11 Is advance deposit detail reconciled daily to 15.00

control total?
12 Are accounts receivable credit balances disposed 10.00

of properly and timely?
13 Are aging statistics for over sixty days with 9%? 10.00
14 Are advance deposits processed per SOP? 10.00
15 Are employee advances and miscellaneous 5.00

receivables reviewed and cleared promptly?
16 Does accounts receivable review and approve 5.00

requests for direct bill and review master bill set
up and banquet event orders prior to check-in?
DAILY PROCESSING
115.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/R – ADJUSTMENTS / CHARGE BACKS
19 Are all reasons for write-offs documented 15.00

adequately?
20 Are all write-offs approved by Controller and 15.00

department head with GM approval over $500?
21 Are write-offs posted to proper account, i.e. if 15.00

policy violation to bad debt expenses by offending
department?
22 Are all adjustments, credits, paid outs reviewed 15.00

and approved daily by EC?
23 Is bad debt reserve at 3% of non-credit card 10.00

receivables or approved by Corporate?
24 Are all accounts over 180 days removed from 10.00

accounts receivable?
25 Are credit card adjustments done manually with 10.00

Controller initials on slip after review of original
charge (or is credit card transmission detail signed
off)?
26 Are only accounting and gift shop permitted to 10.00

process credit card credits?
27 Is weekly trial distributed to EC to verify revenue 10.00

debits to adjustments vouchers?
28 Does Controller / Assistant Controller review 10.00

credit card transmission detail for duplicate credits
weekly?
29 Are all CHARGE BACKS logged and responded 10.00

to or written off in the prescribed amount of time?
30 Is agency or attorney used for collection of write- 5.00

off accounts?
31 Is a tracking log in place to ensure that CHARGE 5.00

BACKS are responded to in a timely manner?
A/R – ADJUSTMENTS / CHARGE BACKS
140.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
INVENTORY
1 Are food, beverage and rooms linen inventories 15.00

taken each month?
2 Are these inventories verified as to price and 15.00

quantity with observation by accounting rotated
each month?
3 Are F & B china, glass, silver, linen inventories 15.00

taken quarterly?

quantity with observation by accounting?
5 Are gift shop inventories taken quarterly? 15.00

quantity with observation by accounting?
7 Are all pars approved by Executive VP of 15.00

Operations and Corporate Controller?
8 Is all obsolete inventory written off? 15.00
9 Are gift shop shrinkage reserves recorded each 5.00

period (3% of sales)?
10 Is actual shrinkage within this standard? 5.00
11 Are all counters adequately familiar with items and 5.00

proper inventory procedures through use of
adequate written and verbal instruction (including
required shelf to sheet counting)?
12 Are all inventories safeguarded via locks and 5.00

limited access to storerooms?
13 Is there a listing of all storeroom locations and 5.00

contents as part of detail inventory count sheets?
14 Is high cost equipment, for instance – chafers, 5.00

urns, servers, etc. – inventoried quarterly for
control purposes?
15 Are items immediately stored upon delivery to 5.00

minimize shrinkage?
16 Are food and beverage items listed on the 5.00

inventory count sheets in shelf order for each of
inventory taking?
17 Are china, glass, silver and linen inventories 5.00

formatted so that item-by-item consumption can
be tracked each quarter?
INVENTORY
165.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/P – DIRECT EXPENSE CONTROL
1 Are all purchases made according to Rogers 15.00

Hotel ManadoPurchase Order Policy?
2 Are all invoices approved by department head, 15.00

General Manager and Controller?
3 Do all departments maintain checkbook 15.00

accounting procedures for direct expenses?
4 Are expense checkbook balances approved each 15.00

month by EC members and adjusted for
forecasted sales?
5 Are quantities and quality of items checked at 15.00

delivery?
6 Are 2 bids required annually for all recurring 15.00

purchases in excess of $1,000?
7 Are all bids filed or attached to an invoice? 10.00
8 Is receiving documentation attached to invoice? 10.00
9 Do department checkbooks account for prepaid 5.00

items?
10 Are procedures in p lace to ensure credit is 5.00

received for shortages or damaged goods?
DIRECT EXPENSE CONTROL
120.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/P – DAILY PROCESSING
Does A/P verify invoice math (on non-computer
11 invoices) invoice price, and receipt of items and is 15.00
this review indicated on the invoice?
Are invoices marked with voucher number after
12 entry and have check stub attached after 15.00
payment?
Are payroll advances approved by GM and
13 Controller and limited to one pay period’s net pay? 15.00
Are vendors sent instructions regarding mailing
14 invoices to the accounting department and 10.00
purchase order requirement at least annually?
Is account payables stamp or voucher used to
15 ensure all information as required by SOP is 10.00
listed?
Are all invoices physically approved in the
16 accounting department or is invoice log 10.00
maintained to ensure no invoices are held by
departments?
If C.O.D. deliveries are required for beverage, has
17 hotel set up deposit with vendor and does vendor 10.00
supply monthly statement?
Are vendor’s statements reconciled timely and are
18 these filed in vendor files when completed? 10.00
1
19 Are cash discounts taken and netted to expense? 0.00
Is adding machine tape run on invoices prior to
20 posting as a batch control procedure and are 10.00
tapes attached to transaction edit list?
21 Are food and beverage logs reconciled to trial? 10.00

Is sales tax on out-of-state invoices verified as to
22 proper tax percentage and use tax accrued as 10.00
necessary?
Does accounting ensure travel agent checks are
23 secured and is log of checks issued to front office 10.00
maintained?
Is travel agent commission report from property
24 management system reviewed by Reservations 10.00
Agent and is report attached to a monthly log?
Is there a segregation of duties between
25 preparation and signing of travel agent checks? 10.00
26 Is travel agent account reimbursed weekly? 10.00

Are group travel agent commission coded to
27 proper expense account vs. rebated to revenue? 10.00
Does backup to group travel agent commission
28 include verification that bill was collected, group 10.00
room pickup reports verifying room revenue, and
group contract stating commission rate or are
franchise billings verified?
Are expense reports adequately documented and
29 approved by EC member, Controller and GM? 10.00
AUDIT CHECKLIST
Property: Date:
A/P – DAILY PROCESSING
30 Are receipts required for all expense report items? 10.00
31 Are expense reports turned in weekly? 10.00
32 Are GM expense reports submitted for Corporate 10.00

approval?
33 Is log maintained to verify check sequence and 5.00

ensure all checks are posted?
34 Are unused operating checks kept secured? 5.00
35 Are all payments made only from invoices vs. 5.00

statements or appropriate check requisitions?
36 Do all non-incorporated persons providing 5.00

services over set amounts receive a 1099?
37 Are all cash payments to employees, such as 5.00

bonuses, processed through payroll?
38 Are invoice numbers input to ensure duplicate 5.00

invoices are not paid (if no invoice number is
listed, date of service should be input as invoice
number)?
A/P - DAILY PROCESSING
265.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
A/P – CAPITAL EXPENDITURES
39 Are capital expenditures paid from the FFE 10.00

account (where required by ownership)?
40 Are assets over $500 capitalized? 10.00
41 Are guidelines to capitalization of repairs and 10.00

maintenance followed?
42 Is funding of FFE recorded in the month of the 10.00

actual cash transfer?
43 Are properly approved capital requisitions used for 10.00

all capital expenditures and are three bids
attached?
44 Are all unbudgeted owner-approved projects 10.00

forwarded to Corporate?
45 Are proceeds from disposition of fixed assets 10.00

deposited in the FFE account and are dispositions
noted on capital requisitions and/or balance sheet
package?
A/P – CAPITAL EXPENDITURES
70.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
PAYROLL – COST CONTROL
1 Are work schedules based on weekly sales 15.00

forecast?
2 Are these schedules approved by EC member? 15.00
3 Is retro-pay kept to minimum and is calculation 10.00

reviewed by Controller?
4 Are lunch breaks monitored by department 10.00

managers to ensure breaks of adequate duration?
5 Are weekly labor schedules completed by 10.00

department heads showing actual costs vs.
scheduled costs?
6 Are these weekly recaps reviewed by EC and on file 10.00

for 2 months?
7 Is overtime pay authorized in writing in advance? 5.00
8 Is report showing employees approaching overtime 5.00

run and reviewed by Controller and department
heads?
9 Is contract labor accounted for in payroll scheduling 5.00

controls?
10 Do all employees punch the time clock according to 5.00

schedule and are schedules updated by managers
daily so manual punches are kept to minimum?
11 Are schedules input into time clock system to ensure 5.00

that time clock controls are effective?
12 Are staffing guides in place and utilized for 5.00

preparation of schedules?
13 Is a weekly labor analysis report reviewed by EC 5.00

member, Controller and GM?
14 Is labor efficiency per cost management reports 5.00

within budgeted levels?
PAYROLL – COST CONTROL
110.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
PAYROLL – PAYROLL PROCESSING
15 Is final approved weekly punch detail kept on file? 10.00
16 Is payroll register approved by Controller? 10.00
17 Are tips declared by employees and properly 10.00

documented – tied into POS? If no POS system,
are they tied to house charges and credit cards?
18 Are tip allocations done on a monthly basis where 10.00

necessary?
19 Is auto pay of managers approved each pay 5.00

period by Controller or GM?
20 Are employee signed reports signifying receipt of 5.00

paychecks filed in a secured area?
21 Are manual schedules itemizing banquet service 5.00

charge allocations verified as to math and
reasonableness to service charge collected?
PAYROLL – PAYROLL PROCESSING
55.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
PAYROLL – PAF CONTROLS
22 Is a surprise payroll payoff done twice per year 15.00

and documented?
23 Is hourly wage scale approved by Executive VP at 15.00

budget?
24 Are all management PAF’s within guidelines 15.00

approved by reviewer and next superior?
25 Are all EC PAF’s within guidelines approved by 15.00

GM and Executive VP?
26 Are all PAF exceptions approved by Corporate? 15.00
27 Are all banquet and room service, service charge 15.00

distribution approved by Corporate?
28 Are all management bonus and incentive plans 15.00

approved by Corporate and are taxes properly
withheld?
29 Are management salaries reviewed to ensure 10.00

non-exempt status is identified?
30 Are terminations processed timely through payroll 5.00

system?
PAYROLL – PAF CONTROLS
120.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
PAYROLL – BENEFITS ADMINISTRATION
31 Are factors verified to ensure both hourly and 10.00

management employees are accruing proper
vacation / sick hours?
32 Are deductions not taken tracked by payroll and 10.00

resolved within one week?
33 Is an in-house list of group insurance enrollees 5.00

audited against monthly bill?
34 Is the in-house list compared to actual payroll 5.00

deductions at least quarterly?
35 Are all payroll deduction authorizations 5.00

maintained in personal files or in binders by type
of deduction?
36 Are benefit deductions taken on vacation weeks 5.00

(when paid in advance) and collected when
employee is on leave?
PAYROLL – BENEFITS ADMINISTRATION
40.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
F & B – KITCHEN / RESTAURANT CONTROLS
1 Are food potentials calculated semi-annually with 15.00

review by accounting?
2 Does accounting monitor storeroom control, 15.00

issues / requisitions and receiving monthly?
3 Does accounting monitor F&B bidding procedures 15.00

monthly?
4 Does accounting monitor high cost food and 15.00

beverage perpetuals quarterly?
5 Does accounting audit F&B direct expense 10.00

checkbooks monthly?
6 Is food credit for cafeteria calculated by actual 10.00

sign-in sheets or by average shift hours at a set
dollar value?
7 Are use records costed prior to new menu 5.00

implementation?
8 Are buffets costed out at least semi-annually? 5.00
9 Are perishable food inventories labeled and dated 5.00

upon arrival and is stock rotated to avoid
spoilage?
10 Are accurate written records maintained for all 5.00

food & beverage credits?
11 Are food and beverage invoices reviewed by Chef 5.00

and/or F&B Director?
12 Are storeroom pars in place for ordering purposes 5.00

and are storerooms sufficiently organized?
13 Is storeroom scale in use and regularly 5.00

calibrated?
14 Is point-of-sale menu file adequately updated for 5.00

price changes and to ensure “open” keys are
minimized?
15 Are entertainment card and coupon discounts 5.00

regularly audited for proper backup and proper
discounted amounts?
16 Are check control procedures in place for buffets? 5.00
F & B – KITCHEN / RESTAURANT CONTROLS
130.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
F & B – LOUNGE CONTROLS
17 Are beverage potentials calculated semi-annually 15.00

with review by accounting?
18 Does accounting monitor bottle-for-bottle 15.00

requisitioning, bottles breakage and bottle
stickering two times per month?
19 Does accounting monitor bar pars monthly? 15.00
20 Is there an LSOP on cover charges ensuring 15.00

adequate checks and balances?
21 If Florida property, is beverage surcharge properly 10.00

calculated?
22 Is lounge shopping (formal or informal) regularly 10.00

performed?
23 Are bartenders required to make blind drops? 5.00
24 Is use of shot glass required for all mixed drinks 5.00

and is this procedure monitored?
25 Are dupes printed at registers to ensure all 5.00

products served is posted? Non POS properties –
is red lining being done?
26 Are dupes reviewed and cancelled at service 5.00

bars? Non POS properties – is red lining being
done?
27 Are auto-pour systems tested monthly? 5.00
28 Is a perpetual inventory system maintained? 5.00
29 Are all locks on liquor storage areas changed 5.00

quarterly?
F & B – LOUNGE CONTROLS
115.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
F & B – BANQUET CONTROLS
30 Are guest checks controlled by accounting and 15.00

tracked sequentially?
31 Are banquet event orders verified to guest checks 15.00

by catering to ensure all items are properly billed?
32 Does accounting audit this review process? 10.00
33 Are banquet checks, BEO’s and contracts signed 5.00

by guests and on file?
34 Are inclusive banquet packages adequately 5.00

documented as to breakdown of revenues and
approved prior to function?
35 Does night audit verify additions and extensions 5.00

on banquet checks and proper coding on banquet
summary?
36 Is there a procedure in place to verify banquet 5.00

covers plated to banquet covers billed?
37 Are banquet consumption sheets maintained and 5.00

compared to bar revenue for reasonableness?
38 Is consumption factor for translating liter liquor 5.00

bottles to drinks served at least 25 drinks per
bottle?
F & B – BANQUET CONTROLS
70.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
FRONT OFFICE
1 Do all guest safety deposit boxes have cards 10.00

maintained, no duplicate keys and are keys/cards
audited at least twice per year?
2 Does front desk imprint credit card on back of 10.00

registration card, verify registration information is
complete and initial registration card?
3 Are “cash in advance” deposits sufficient, i.e., at 10.00

least number of nights times rate plus tax?
4 Are cash in advance reports distributed to all 10.00

outlets twice per day including gift shop?
5 Is credit limit report reviewed daily by Front Office 10.00

Manager and are these reports filed?
6 Are checks cashed for guests subject to check 10.00

guarantee service’s procedures?
7 Are all guest ledger transactions backed up with a 10.00

physical slip and folio copy for review?
8 Is unposted phone call report from call accounting 10.00

system reviewed to ensure all calls are posted?
9 Is Phone Bill Reconciliation Report reconciled to 10.00

monthly telephone bills?
10 Are “checked out with balance” accounts reviewed 5.00

in a timely manner?
11 Are disputed house accounts utilized for tracking 5.00

purposes and are there folios researched and
adjusted timely?
12 Is a bucket check performed each night to verify 5.00

market code, room rate and credit approval?
13 Are all complimentary rooms approved by GM? 5.00
14 Are guaranteed no shows reviewed by reservation 5.00

manager to determine write-offs with remaining
accounts billed timely?
15 Are paid-outs, miscellaneous charges and 5.00

adjustments signed by guests?
16 Are discrepant rooms reports documented and 5.00

investigated timely?
17 Are front office and back office computer systems 5.00

backed up nightly and is there off-site backup?
FRONT OFFICE
130.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
FINANCIAL ANALYSIS – BALANCE SHEET & REVENUES
Are all balance sheet accounts reconciled prior to
1 close of following month? 15.00
Are all reconciliations approved and signed by
2 Controller? 15.00
Are reconciling items booked in the next month (or
3 as soon as feasible)? 15.00
Are all trade-out contracts on file in accounting for
4 at least 12 months? 10.00
Are trade-outs approved in advance by
5 Corporate? 10.00
Are all trade-outs expensed at retail and balances
6 properly tracked? 10.00
Are department accrual entries backed up with
7 copies of department checkbooks and receiving 10.00
slip?
Are invoices posted to accrual accounts to avoid
8 errors that may delay expense recognition and are 10.00
accrual accounts reconciled monthly?
Are prepaids limited to items with minimum of
9 $1,000 total and 3 months life with a minimum of 10.00
$300 per month expensed?
Are pro-formas done and approved prior to
10 special promotions or functions? 10.00
Are all at-cost functions a0proved in advance by
11 GM and EC member? 10.00
Are all special packages approved in writing in
12 advance by GM and Controller? 10.00
Are revenues and costs associated with
13 packages/promotions posted according to 10.00
guidelines?
Are in-house checks cleared from revenue daily
14 and posted at-cost daily to a spread sheet and 10.00
monthly to the general ledger?
Are all in-house checks posted to department
15 entertainment expense (other than manager’s 10.00
meals to employee meal expense)?
16 Are packages posted according to guidelines? 10.00

Are package coupons numbered with expiration
17 date and tracked through accounting? 10.00
Does night audit verify package coupons to
18 package folio with missing coupons resulting in 10.00
server shortages?
Do all coupons show “gratuity not included” and
19 “alcohol not included”? 10.00
20 Does accounting review night audit work daily? 10.00
FINANCIAL ANALYSIS – BALANCE SHEET & REVENUES
215.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
FINANCIAL ANALYSIS – SALES TAX
21 Is there a booklet explaining sales tax regulations 10.00

available at the property and is the Controller /
Assistant Controller familiar with rules?
22 Is sales tax reconciliation inclusive of all taxable 10.00

items and are variances to general ledger
immediately investigated?
23 Is sufficient documentation of tax exempt sales 10.00

filed with reconciliation (including evidence of
payment by tax exempt body?)
24 Are sales tax payments made timely? 10.00
25 Is use tax accrued consistently and clearly 10.00

marked on invoice?
26 Is sales tax ID number in name of owner or as 10.00

specified in management agreement?
27 Is cafeteria co-pay sales booked net of tax? 10.00
FINANCIAL ANALYSIS – SALES TAX
70.00_ %
Total Deduct Score
AUDIT CHECKLIST
Property: Date:
FINANCIAL ANALYSIS – RECORD KEEPING
28 Is a master list of leases and contracts maintained 10.00

and are copies of all agreements available?
29 Is an approved lease abstract available for all new 10.00

leases?
30 Are leases subject to three bids for lease, three 10.00

bids for purchase and lease vs. buy analysis?
31 Are all contracts not within scope of property-only 10.00

approval (i.e. less than one year, cancelable
within 30 days notice, within management
agreement provisions), approved by Corporate?
32 Is there an LSOP on file regarding hotel travel 10.00

policy specifying per diem amount?
33 Are period end reports run consistently and 10.00

properly filed?
34 Are accounting personnel knowledgeable of SOP 10.00

related to release of records?
35 Are journal entries well organized with sufficient 5.00

backup to explain entry?
36 Are reconciliations sufficiently analytical to show 5.00

that ending balances are accurate?
37 Is organization of accounting office and 5.00

storerooms adequate to access financial data?
38 Are storage boxes marked according to the record 5.00

retention schedule?
FINANCIAL ANALYSIS – RECORD KEEPING
90.00_ %
Total Deduct Score
SECTION SUBJECT
ADMINISTRATION LOCAL S O P’s
POLICY
This is to outline the formal procedure for preparation, approval and maintenance of
LSOP’s.
RESPONSIBILITY
It is the responsibility of the Controller to monitor compliance and maintain current files on
all Accounting LSOP’s that affect their area.
PROCEDURE
1. When a Rogers Hotel Manado Accounting Standard Operating Procedure cannot be

implemented because of limited number of staff or lack of technology, an LSOP
must be developed to accomplish the intended control.
2. An LSOP may be developed to deal with specific issues not already covered by a
Rogers Hotel Manado SOP.
3. At no time may an LSOP contradict or supersede any Rogers Hotel Manado SOP’s.
They must have a policy statement, responsibility and procedure and be approved
by Corporatebefore implementation.
4. All LSOP’s must be written in the same format as Rogers Hotel Manado SOP’s.
They must have a policy statement, responsibility and procedure and be approved
by Corporate beforeimplementation.
5. The “Request for Exception From Policy” form must accompany the LSOP
submitted.
ROGERS HOTEL
MANADO HOSPITALITY
REQUEST FOR EXCEPTION FROM POLICY
HOTEL NAME: DATE:
POLICY FROM WHICH EXCEPTION IS BEING REQUESTED:
1. REASON FOR REQUEST:
2. WHAT IS THE BENEFIT THE PROPERTY WILL GAIN MAKING THIS CHANGE?
3. WHAT ARE THE POTENTIAL RISKS INVOLVED IF THIS CHANGE IS IMPLEMENTED?
SUBMITTED BY:
CONTROLLER GENERAL MANAGER
APPROVALS:
DIRECTOR OF FINANCE EXECUTIVE VP - OPERATIONS
DATE OF FINAL APPROVAL

 PLEASE ATTACH THE LOCAL STANDARD OPERATING PROCEDURE
WHICH WILL REPLACE THE POLICY BEING ALTERED. 
SECTION SUBJECT
ADMINISTRATION KEY CONTROLS (NON-MARRIOTT PROPERTIES)
           
1. GETTING STARTED – MASTERS, KEY RINGS, BOXES AND LISTS
ITEM TASK RESPONSIBLE

Security Codes - Managers must be assigned security codes allowing them to GM
make Masters and Sub-Masters. The number of people
allowed to make these keys must be limited.
- Clients must be assigned pass codes. (Code sharing is NOT GM and CE

permitted).
- Security codes must be updated quarterly. GM and CE
Lock Boxes Mount the following lock boxes as listed: CE
- Double-lock box at the front desk. CE

- Red emergency key box at the front desk. CE
- Single lock miscellaneous key box located at the front desk, CE
maintenance office, or GM office.
- Single-lock box in housekeeping department. CE
Masters / Sub-Masters Determine the number of keys to be made for managers and GM
associates.
Key Rings with - Decide upon the number of key rings. GM and CE
Masters/Sub-Masters - Put all keys on rings. Magnetic keys may be attached to rings CE
by using a separate ring or other securing device. Magnetic
keys MUST be on key rings.
- Tag the key rings with a number, color tag, etc. CE
- Seal rings closed (solder, shrink tape, etc.). CE
- Lock keys in appropriate key box: CE
- Management and maintenance master key rings in the double
Lock box.
- Room attendant and housemen sub-master key rings in the
Housekeeping box.
- Place Key Authorization Lists in boxes. CE
- Issue double-lock box keys to managers and other approved CE
Associates (limited access).
- Place housekeeping box key on the EH’s master key ring. CE
Emergency Key Box - Put two emergency keys (E-keys) and one block room card CE
key in the emergency key box.
- Place a blank Work Order in emergency box. CE
- Place bound emergency journal in the box. CE
- The key for this box must be kept in the miscellaneous key CE
box.
SECTION SUBJECT
           
Key Lists / Logs - Ensure each of the key lists and log books listed in Section #4 GM and CE
of this manual are in place
- Make two copies of the key lists; one for the GM and one for GM and CE
the CE.
- Update key lists when changes occur. GM and CE
- Key inventories must be done twice per year. GM and CE
- Complete Associate Acknowledgment Forms and place in all Associates and

personnel files. Managers
System Controller The hotel must be equipped with a working System Controller GM
which can be used to check for entries into suites.
SECTION SUBJECT
           
2. PROCEDURES FOR ISSUING KEYS
ISSUING MASTER KEY RINGS

Signing Keys Out - Give double-lock box key to a clerk. MGR
- Use MGR’s key and a guard key to open the box. Clerk
- Verify Key Authorization List in the box Clerk
- Complete all areas of Key Control Log. (See Example: Section #4). MGR and Clerk
- Return double-lock box key to the MGR Clerk
Signing Keys In Repeat all steps noted above. MGR and Clerk
           

ISSUING SUB-MASTER KEY RINGS

Sign Out Key to EH checks out his/her master key ring from the front desk. EH and Clerk
Box
Count Sub-Masters Repeat all steps noted above. EH
Signing Keys Out Issue suite attendants and housemen keys and fill out the key log book. EH and Associate
(See Example: Section #4).
Signing Keys In - Fill out the key log as noted above. EH and Associate
- Complete a final key inventory. EH
SECTION SUBJECT
           
ISSUING EMERGENCY KEYS

Breaking Glass and - Break the glass and give keys to associate or emergency MGR or Clerk
Assigning Keys personnel.
- Fill out the work order requesting that the broken glass be MGR or Clerk
replaced.
- Fill out the Emergency Key Log Book. MGR or Clerk
- Document the reason for issuing keys in the shift pass on log. MGR or Clerk
Returning Keys to - Keys must be locked in a cash drawer until they can be placed MGR or Clerk
Box back in the box.
- Return keys to box after replacing glass. This must be done within CE
24 hours!
- Complete the details in Emergency Key Log Book. CE
- A notation is made in the shift log book stating keys have been MGR or Clerk
returned.
           

ISSUING ROOM KEYS TO GUESTS OR ASSOCIATES

Issuing Guests - Issue no more than three keys per room. (Exceptions may be Clerk
Keys made per GM’s authorization).
- Suite numbers must never be on keys. Clerk
Guest Loses Keys - Ask guest for appropriate identification. Clerk

or Requests an - Once verified, issue key. Clerk
Additional Card
Issuing Associates - Make a magnetic key for associates not normally assigned master Clerk
Keys keys.
- Sign key out/in using the key log book. Clerk and Associate
- Report any un-returned keys to the GM. Clerk
SECTION SUBJECT
           
3. RE-KEYING THE HOTEL AND MAKE NEW KEYS

Masters or Sub- - Report the loss to GM immediately. Any Associate
Masters have been - Re-key electronic locks if missing key(s) cannot be recovered. CE
lost or stolen This must be done within “1 hour” of the loss.
- Make new key lists. GM or CE
Masters or Sub- - Destroy and replace any damaged keys. CE

Masters have been - Record all discarded key information in the “Destroyed Keys Log” CE
broken or are worn
SECTION SUBJECT
4. REQUIRED KEY LISTS, LOG BOOKS / KEY SAFETY
Accurate key lists and log books are essential to effective key control procedures. In
addition, it is important to have a good key safety program. The following standards must
be adhered to:
 All associates and managers must complete an approved Associate

Acknowledgement Form (See Section #5).
 Use of any logo on keys is prohibited. Advertising or any other logos on keys is
prohibited.
 Blank magnetic cards must be protected at all times.
 Adequate back-up keys must be made in case of a system failure.
 A standard procedure must be in place for retrieving guest keys from rooms, carts,
etc.
 All Master and Sub-Master Keys will be under control at all times. Under no
circumstances shall they be carried off property. Master and Sub-Master keys
when checked out must be kept on the person assigned to them.
 Two sets of key control records must be maintained excluding key log books. The
GM and CE each keep a set. It is recommended these documents be locked in a
safe.
 The GM and CE must sign and date all approved key lists.
 All key lists must be reviewed and updated as changes occur.
 A key audit must be conducted twice per year to ensure key lists are accurate.
 Approved Rogers Hotel Manado Key Control Log Books must be utilized.
 Key control records must be kept on file for seven years.
To assist you in keeping accurate records for the hotel, the following key lists and
Log Book examples are provided. Combining several of the lists into one tool is
acceptable.
SECTION SUBJECT
LIST # 1 – MASTER KEY LIST
Indicates the total number of Master and Sub Master keys as well as the key rings they are
on.
Master Key List
Master / Sub Master Number Key Ring Number
1000 Master 1
1001 Master 2
1002 Master 3
1100 Sub-Master 4
1101 Sub-Master 5
1102 Sub-Master 6
LIST # 2 – KEY RING LIST
Indicates the total number of key rings on property. The list must include the following:
1) A clear key description with identifier such as a number or color. (Note: Rings with
Masters or Sub-Master must be tagged).
2) What each key opens.
Key Ring List
Key Description with Identifier Key Opens
Key Ring # 1 Magnetic card key stamped #1000 All electronic locks
Metal Ving key stamped #2000 All hallway storage units
Metal Ving key stamped #2100 GM’s office
Key Ring # 2 Magnetic card key stamped #1001 All electronic locks
Metal Ving key stamped #2000 All hallway storage units
Green key stamped #2200 Pool room door
Key Ring # 3 Magnetic card key stamped #1100 All third floor guest suites
Metal Ving key stamped #2001 Third floor storage closets
Schlage key stamped #5 Guest laundry soap dispenser
SECTION SUBJECT
           
LIST # 3 – GENERAL KEY LIST
A detailed list of all miscellaneous keys in the hotel. The list must include those keys on
rings as well a those in the miscellaneous keys lock box. All keys regardless of location
should be tagged and secured at all times!
GENERAL KEY LIST
Key # # of Keys Opens Key Location
2000 2 All hallway storage units Key rings # 1 and # 2

2001 2 First floor storage units Key ring # 5, Maintenance lock box
2300 1 Pool room closet Maintenance lock box
5500 1 Candy machine Maintenance lock box
LIST # 4 – MISCELLANEOUS KEY BOX LISTS
Key inventory lists must be established for each miscellaneous key box on property, i.e. a
Maintenance key box. These lists are designed too assist management in keeping up with
all miscellaneous keys not on rings. A copy of these lists must be kept inside each box.
The following information is required:
Tag Number What It Opens Identifier How Many on Tag
1 Van # 3189 1
2 Back Shop BS 3
3 Housekeeping Desk # 2229 5
4 Pool Room Closet # 2300 1
5 Candy Machine # 5500 1
6 First Floor Storage # 2001 1
           
SECTION SUBJECT
           

LIST # 5 – KEY AUTHORIZATION LIST
This list is placed inside the Front Desk double-lock box. It reduces the possibility of keys
being issued to unauthorized persons. It must include the following information:
1) Key ring numbers kept in the box.
2) Who is authorized to check out each of the key rings. It is recommended the GM be
allowed to check out each key ring.
KEY AUTHORIZATION LIST
Key Ring Number Authorized Person
1 Steve Smith – GM
2 Mark Jones – CE / Steve Smith, GM
3 Betty Taylor – EH / Steve Smith, GM
4 Tom Miller – FOM / Steve Smith, GM
LIST # 6 – HOUSEKEEPING KEY LIST
This list is exactly like the Key Authorization List but it is placed inside the Housekeeping
lock box. If key rings are not assigned to the same room attendant each day, the
“authorized person” column may be excluded.
HOUSEKEEPING KEY LIST
Key Ring Number Authorized Person
5 Betty Johnson
6 Jean Smith
7 Rebecca Jones
8 Tim Johnson
SECTION SUBJECT
           
LOG BOOK # 1 – FRONT OFFICE KEY LOG BOOK
LOG BOOK # 2 – HOUSEKEEPING KEY LOG BOOK
1) A standard hard bound Rogers Hotel Manado Log must be used. These may
be reproducedlocally.
2) A Key Log audit must be performed at the end of each shift. Key rings not returned
at day’s end must be reported to the GM.
3) The GM must monitor the proper use of both Log Books.
KEY LOG BOOK
Date Ring # / Key # Issued To Time Out Witness Time In Witness
3/1/05 Ring # 1 Steve Smith 8:00 am John B. 6:00 pm Jill S.

3/1/05 Ring # 2 Mark Jones 8:15 am John B. 7:00 pm Jill S.
3/1/05 Suite Key 100 Tim Allen 9:46 am John B. 9:58 am John B.
LOG BOOK # 3 – EMERGENCY KEY BOX LOG BOOK
This Log must be located on the wall near or inside the Emergency Key Box. It includes:
EMERGENCY KEY BOX LOG BOOK
Time/Date Issued To Reason Key Needed/Suite # Key Replaced By Date
1:00 am / 3/1/05 Jill Smith Vacant Suite 411 flooded Mark Jones / CE 3/2/05
3:00 am / 5/1/05 Bill Taylor Fire detected in Room 612 Mark Jones / CE 5/2/05
           
Ring # / Issued Time Time
Date Key # To Out Witness In Witness
           
Date Issued To Reason Key Needed / Room # Key Replaced By Date
SECTION SUBJECT
           

LOG BOOK # 4 – DESTROYED MASTER / SUB-MASTER KEY LOG BOOK
This Log is used to assist the CE in identifying any key that has been destroyed, why, who
the key belonged to and who destroyed it. This Log must be kept with the CE’s Key
Control List.
DESTROYED MASTER / SUB-MASTER KEY LOG BOOK
Key # Why Destroyed Whose Key Destroyed By
1000 Magnetic strip worn Steve Smith Mark Jones
1002 Card was not functioning Betty Johnson Mark Jones
1050 Card was cracked Bill Taylor Mark Jones
DESTROYED MASTER / SUB-MASTER KEY LOG BOOK
           

Key # Why Destroyed Whose Key Destroyed By

SECTION SUBJECT

           
5. ASSOCIATE ACKNOWLEDGMENT FORM
MEMO: TO ALL ASSOCIATES
RE: KEY CONTROL POLICY – ASSOCIATE RECORD
Effective this date, all working hotel key rings and key sets have been sealed, closed and numbered
via a tag and inventoried as to the keys contained in/on that set/ring. This is an essential and
fundamental step in the creation and maintenance of real key security for this hotel.
The following Hotel Policy and House Rules of Operation should be understood completely. You
are expected to comply with these Policies / Rules. Failure will constitute grounds for disciplinary
action up to and including possible termination for cause. More importantly, compliance will ensure
a safer hotel for guests and associates alike.
KEY CONTROL
HOTEL POLICY AND RULES OF OPERATION
1) With the singular exception of office keys, by AUTHORIZED office staff, ABSOLUTELY NO
HOTEL KEYS SHALL BE REMOVED FROM THE HOTEL PROPERTY. If the nature of
your duties is such as to cause you to leave the property, or if you leave the property for a
break, TURN YOUR KEYS IN TO YOUR DEPARTMENT HEAD. If your Department Head
is unavailable, your keys may be turned in to the Front Desk or Hotel Manager on Duty.
Should you discover that you have inadvertently left the property with such keys in your
possession, immediately contact the Hotel Manager on Duty and advise him/her of the keys
in your possession in the most expeditious manner possible. DO NOT WAIT UNTIL YOUR
NEXT SHIFT, OR UNTIL AFTER LUNCH, OR THE NEXT DAY. It should be assumed that
any such keys removed from the property have been stolen unless this procedure is
followed. This directive specifically includes individual guest suite keys.
2) Unless specifically instructed in writing by authorized senior management, no associates

may duplicate, cause to be duplicated, or in any manner make any drawing, tracings or
impressions, or record any key codes that would allow duplication, by themselves or other
persons, of any hotel key.
3) With the exception of appropriate suite keys being issued to hotel guests registered to that
suite, NO HOTEL KEYS WILL BE ISSUED OR IN ANY MANNER GIVEN TO ANY NON-
HOTEL ASSOCIATE.
4) Having accepted issue of hotel keys, key rings, key sets, the accepting associate has full
responsibility for the use, safekeeping, and turn-in of said keys to the issuer or authorized
turn-in point. This responsibility cannot be delegated or assigned to another person. You
must not allow someone else to do this for you.
a) Keys, once accepted, should be kept on the person of the receiver. Keys may not be
left unattended unless secured in a locked drawer, safe or safe box. Keys must
never be left on a desk top, work station, cart, in a jacket or uniform pocket hung in
an unsecured area, or in any similar situation that would have them out of the control
of the receiver.
b) If the seal on a sealed key ring/set is broken or otherwise ineffective, it is the

immediate responsibility of the receiver to bring this ring/set to the attention of senior
management. Failure to make this required notification to management shall be
considered gross negligence and shall result in disciplinary action.
c) Loss or theft of any key ring/set must be immediately reported to the departmental
manager. Departmental management is required to make immediate notification to
the hotel General Manager, or, in the event of inability to contact the General
Manager, the Hotel Manager on duty. Failure to make such immediate notification
shall constitute grounds for termination for cause.
These Hotel Policies/Rules of Operation are admittedly strict and deliberately inflexible.
They are designed to protect you and our guests from unauthorized persons having access
to our property or persons. They are intended to make our hotel as secure as we practically
can, and are accordingly considered ongoing conditions of employment of staff and
management alike. Your whole-hearted cooperation and compliance are required at all
times.
5) ISSUED KEYS BECOME YOUR RESPONSIBILITY!
a) No keys are to leave the property at any time.

b) No keys are to be duplicated.
c) No Master Keys may be issued to non-hotel associates.
d) Keys are not to be left unattended.
e) Lost or broken keys must be reported immediately to senior management.
Thank you for your attention.
General Manager
ACKNOWLEDGEMENT OF RECEIPT AND AGREEMENT TO COMPLY
By my signature below, I acknowledge receipt of a copy of this Memorandum, affirm that I do

understand the requirements stated therein, and do agree to abide by these rules and policies.
Failure to comply with the above shall constitute reason for immediate termination.
Associate Signature and Title Date
Witness Signature Date
SECTION SUBJECT
           

6. KEY CONTROL VARIANCE
If your property does not follow Rogers Hotel Manado Key Control procedures, please
indicate why, system used, how implemented, documented, and how controlled. All
exceptions to the System Standard for key control must be approved by the Executive Vice
President or VicePresident of Finance.
General Manager Date
Property Date

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SECTION 1

POLICY NO. SUBJECT

AD01 DUE DATES

AD02 CONTROLLER’S PERIODIC CHECKLIST

AD03 BACKGROUND INVESTIGATIONS OF

AD04 INTERNAL AUDIT

AD05 LOCAL STANDARD OPERATING

REPORT DUE DATE TIME METHOD

The Controller is to establish a review of key procedures to safeguard the financial

The Controller and/or Assistant Controller is to review the following procedures as

a. Follow up on Accounting Department discrepancy reports (Night Audit and

c. Review management house charges; route to Executive Committee for

d. Review daily revenue report.

e. Review credit limit report after reviewed by Accounts Receivable and

f. Review security reports.

g. Review credit approval for groups.

i. Review daily bank balance for current cash position.

l. Review daily over/short report and ensure departmental follow up and

m. Review room discrepancy reports.

b. Review wage progress reports at Executive Committee meeting. Review

c. Distribute weekly revenue comparison to forecast and budget report.

f. Review petty cash reimbursement.

g. Attend and participate in weekly sales strategy meeting.

a. Review wage statistics reports for incorrect coding. Advise Human

b. Review all outstanding wage advances.

d. Reconcile individual capital expenditure summaries to the general ledger and

e. Ensure that credit meeting is held with the proper personnel.

g. Ensure that all trade out reports are prepared accurately.

j. Review gift shop period markdown report for excessive or unusual

l. Prepare monthly financial statement package and send Corporate

m. Review general ledger transactions.

n. Participate in (Accounting Representative) and review all inventories.

o. Review/test liquor pars and potentials. (Perform more frequently if beverage

p. Verify that budgeted price increases are implemented as scheduled and

q. Prepare and submit full year forecast prepared on a line-by-line basis.

r. Test Food and Beverage receiving practices.

t. Review banquet service charge balance.

4. Other Periodic Requirements

a. Follow up on response to internal audit program. Inspect for compliance with

b. Coach and counsel department associates and managers as needed.

c. Complete Controller’s self evaluation once a year. Audit other areas as

d. Conduct a complete payroll payoff twice a year.

e. Periodically require bids on supply purchases.

f. Verify accounts payable via vendor letters at least annually.

g. Make surprise counts of selected cashier’s drawers in use on a quarterly

h. Review adherence to Record Retention Policy at least annually to ensure

i. Review and update the contracts and leases file annually.

j. Require telephone audit to be completed annually.

k. Complete Quarterly Sales and Catering Bonus Worksheet and Annual

o. Update Accounting S.O.P. Manual as direct from Rogers Hotel Manado.

CASH HANDLING EMPLOYEES, SECURITY OFFICERS & HIGH ACCESS POSITIONS:

An outside reference/background verification company may be used for these searches.

If the reports surface inconsistencies or discrepancies, they should be verified. Once

1 Are bank reconciliations current? 15.00

2 Are reconciling items cleared by next month? 15.00

3 Are bank reconciliations reviewed and signed by 15.00

4 Are stale dated checks researched and reversed 15.00

5 Is proper segregation of check signers maintained 15.00

6 Are all bank account resolutions approved by 15.00

7 Does bank arrange checks numerically, phone 10.00