Hotel Accounting SOP-Adminstration

SECTION 1 ADMINISTRATION
Section 1 Page 1
TECTON ACCOUNTING STANDARD OPERATING PROCEDURES
ADMINISTRATION
POLICY NO. SUBJECT ISSUE DATE
AD01 AD02 AD03
DUE DATES CONTROLLERS PERIODIC CHECKLIST BACKGROUND INVESTIGATIONS OF EMPLOYEES INTERNAL AUDIT LOCAL STANDARD OPERATING PROCEDURES
12/01/05 12/01/05 12/0105
AD04 AD05
12/01/05 12/01/05
Section 1 Page 2

SECTION ADMINISTRATION
AD01 Page 1 of 1 Date issued: 12/01/05
SUBJECT DUE DATES

Effective date: 12/01/05
POLICY To define dates and times that reports are due to the Tecton corporate office. RESPONSIBILITY It is the responsibility of the General Manager to insure that all reports are delivered in a timely fashion. SCHEDULE REPORT Weekly Managers Report General Managers Critique Financial Statement Balance Sheet & Supplemental Star Report End of Month Sales Report Full Year Forecast Capital Projects Recap Controllers Checklist CST Trend Report Cash Flow 4 Weeks Management Fee DUE DATE Monday 10th of Month 10th of Month 10th of Month 10th of Month 10th of Month 10th of Month 10th of Month 10th of Month 10th of Month Monday 10th of Month TIME Noon Noon Noon Noon Noon Noon Noon Noon Noon Noon Noon Noon METHOD E Mail Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered Multiple copies delivered E Mail Made payable to Tecton
Section 1 Page 3

AD02 Page 1 of 5
SUBJECT CONTROLLERS PERIODIC CHECKLIST

Date issued: 12/01/05 Effective date: 12/01/05
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. Review all guest ledger adjustments, paid outs and gift shop discounts. Review management house charges; route to Executive Committee for approvals. Review daily revenue report. Review credit limit report after reviewed by Accounts Receivable and approved by the Front Office Manager. Review security reports. Review credit approval for groups. Review guest ledger control figure to ensure it balances to guest ledger and its corresponding general ledger balance.
b. c.
d. e.
f. g. h.
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AD02 Page 2 of 5

i. j.
Review daily bank balance for current cash position. Receive and review Executive Secretarys city ledger payment log; verify with account receivables posting of payments worksheet to ensure daily posting. The same applies to Advance Deposits. Sign off and verify all account receivable adjustments and credit card adjustments. Review daily over/short report and ensure departmental follow up and adherence to policy. Review room discrepancy reports.
k.
l.
m. 2.
Weekly a. Review all over 60 day accounts, returned checks and charge backs for collection efforts. 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. Distribute weekly revenue comparison to forecast and budget report. Review audit of time punches for each department on a rotating basis at least one per pay period. Review audit of employee tips reported for minimum wage reporting and declaration at least one department per pay period. Review petty cash reimbursement. Attend and participate in weekly sales strategy meeting. Review invoices and other backup for accuracy when checks are signed.
b.
c. d.
e.
f. g. h.
Section 1 Page 5

AD02 Page 3 of 5

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. Review income journal and other night audit work for accuracy, including advance deposit reconciliation.
j.
3.
Monthly a. Review wage statistics reports for incorrect coding. Resources of bad codes to correct. Review all outstanding wage advances. 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. Reconcile individual capital expenditure summaries to the general ledger and ensure compliance to Tectons Capital Expenditure Policy. Ensure that credit meeting is held with the proper personnel. Review the tax exempt report and ensure that all Sales, Use and Occupancy Taxes are paid timely and accurately. Ensure that all trade out reports are prepared accurately. Ensure all cashier banks are counted on a surprise basis at least once a month. Review all contracts for accuracy. Audit General Cashiers safe at least twice per month on a surprise basis. Review gift shop period markdown report for excessive or unusual markdowns. This can be an indication of improper buying and/or pricing procedures. 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. Advise Human
b. c.
d.
e. f.
g. h.
i. j.
k.
Section 1 Page 6

AD02 Page 4 of 5

l.
Prepare monthly transmissions.
financial
statement
package
and
send
Corporate
m. n. o.
Review general ledger transactions. Participate in (Accounting Representative) and review all inventories. Review/test liquor pars and potentials. (Perform more frequently if beverage cost is out of line.) 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. 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. Test Food and Beverage receiving practices. Ensure that all franchise fees, management fees and royalties are paid in accordance with the management and franchise contracts. Review banquet service charge balance.
p.
q.
r. s.
t. 4.
Other Periodic Requirements a. Follow up on response to internal audit program. Inspect for compliance with appropriate action to be taken. Coach and counsel department associates and managers as needed. Update goals and development plans via rap sessions and annual reviews. Complete Controllers self evaluation once a year. needed. Audit other areas as
b.
c.
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AD02 Page 5 of 5

d. e. f. g.
Conduct a complete payroll payoff twice a year. Periodically require bids on supply purchases. Verify accounts payable via vendor letters at least annually. Make surprise counts of selected cashiers drawers in use on a quarterly basis. Review adherence to Record Retention Policy at least annually to ensure compliance with state and federal guidelines. Review and update the contracts and leases file annually. Require telephone audit to be completed annually. Complete Quarterly Sales and Catering Bonus Worksheet and Annual Executive Committee Bonus Worksheet. Ensure all real estate taxes and mortgage payments are paid in accordance with the management contract. Ensure all Tecton and Owners payments are paid promptly. Update Accounting S.O.P. Manual as direct from Tecton. management and enact policies. Educate hotel
h.
i. j. k.
l.
m. o.
p.
At least quarterly, test and verify the accuracy of all payroll taxes, deductions and accruals. Ensure the medical employee/employer calculations are correct. 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.
q.
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AD03 Page 1 of 1
SUBJECT 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 employees 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.
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AD04 Page 1 of 1
SUBJECT INTERNAL AUDIT

POLICY Every property is to be audited by a Tecton representative at least once each year.
PROCEDURE 1. The property will be notified at least one week in advance of a scheduled internal audit. The Tecton representative will perform the audit with the Controller and General Manager. Accounting staff and department heads may also be interviewed during this process. Within one week the property will receive the graded audit. Within two weeks a response is to be prepared with action plans and due dates as to when the property will be in compliance.
2.
3. 4.
Section 1 Page 10
TECTON INTERNAL AUDIT CHECKLIST

Property: Date: CASH BANK ACCOUNTS
Yes 1 2 3 Are bank reconciliations current? Are reconciling items cleared by next month? Are bank reconciliations reviewed and signed by Controller? Are stale dated checks researched and reversed after 6 months? Is proper segregation of check signers maintained per approved bank resolutions? Are all bank account resolutions approved by Corporate and imprinted with the corporate seal? Is there a copy on property? Does bank arrange checks numerically, phone Controller daily of deposit variances? Are all wire transfers approved by the same level as checks? Are owners restricted from signatory access the accounts unless approved by the Executive VP of Finance? Is the hotel name (and not the management company) printed on checks? Are excess funds distributed to owners on a monthly basis, allowing for reserves based on future cash flow projections? Are travel agent and payroll accounts set up as imprest funds vs. sweep or ZBA accounts? Do travel agent checks not a limit of $200 printed on checks? Are reconciliations performed accurately and systematically including deposit proofs and outstanding check proofs? Is this shown on the bank reconciliation? Does hotel utilize check reconciliation report in the accounts payable system to construct the operating account outstanding checklist? No Value 15.00 15.00 15.00 Deduct Comment
15.00
15.00
15.00
10.00
10.00
10.00
10
10.00
11
10.00
12
10.00
13
10.00
14
5.00
15
5.00
TOTAL CASH BANK ACCOUNTS _170.00_ Total ________ Deduct _______% Score
Section 1 Page 11

Property: Date: CASH HOUSE ACCOUNTS
Yes 16 Is complete background check done on all accounting staff, front desk staff, and outlet cashiers (including all cash handling positions)? Is emergency access to safe limited to GM and Controller together with safe count witnessed? Does access to drop safe require 2 people and do they jointly witness the withdrawal of envelopes and sign the drop log? Is daily safe count performed and reviewed by Controller and kept on file for 3 months? Is safe audited on a surprise basis at least twice per month? Are all banks counted on a surprise basis at least monthly and form filed in balance sheet analysis file? Are selected banks audited mid-shift quarterly? Does each employee with bank have an approved (by EC & Controller) bank contract and are these contracts accurately completed with up to date information (new contract completed for every change)? Are duplicate keys for house banks kept in a special safe deposit box with one key controlled by GM and second key by Controller with access requiring two people? Is level of house banks approved by Corporate and documented? Are contracts maintained with general cashier and in personal files? Are temporary banks returned timely? Are bank counts documented and attached to bank count summary? Do department heads alert accounting of impending termination of bank holders? Is safe alarmed and monitored by a security bureau? Are there hold up switches at the front desk? Does general cashier take an annual vacation? Is combination to safe changed immediately at return or turnover of the general cashier? Is all cashier work adequately controlled, i.e. secured, logged, audited? Are gift certificates adequately controlled, i.e. secured, logged, and audited? No Value 15.00 Deduct Comment
17 18
15.00 15.00
19 20 21 22 23
15.00 15.00 15.00 15.00 15.00
24
15.00
25 26 27 28 29 30 31 32 33 34
10.00 10.00 10.00 10.00 10.00 10.00 10.00 10.00 5.00 5.00 HOUSE BANKS _225.00_ Total ________ Deduct _______% Score
Section 1 Page 12

Property: Date: CASH DAILY PROCESSING
Yes 35 Are cash/credit cards deposited/transmitted daily? No Value 15.00 Deduct Comment
36
Is cash over/short report distributed daily to managers along with a month end recap?
15.00
37
Are write-ups issued for overs/shorts exceeding $50 per month, or consistent smaller overs/shorts or missing drops?
15.00
38
Is GM notified if unexplained over/short > $100 and is Corporate notified if it involves missing drop and also prior to termination of an employee due to over/short?
15.00
39
Are all drops witnessed with write-ups issued if not?
15.00
40
Is mail opened by Executive Secretary with checks logged and restrictively endorsed?
15.00
41
Are these checks dropped in the drop safe?
15.00
42
Does Controller tie validated deposit slip to deposit daily and verify check log to deposit on spot basis?
15.00
43
Are general cashier duties properly segregated to avoid malfeasance including unclaimed wages?
15.00
44
Is a copy of deposit slip used to record cash flow?
10.00
45
Does the Controller verify that overs/shorts are properly investigated by department heads?
10.00
46
Is armored car service licensed, bonded and sufficiently insured?
10.00
47
Is same day deposit made by armored car when possible?
10.00
48
Are current guard signatures and ID posted in general cashiers office?
10.00
CASH DAILY PROCESSING _185.00_ Total ________ Deduct _______% Score
Section 1 Page 13

Property: Date: CASH PETTY CASH
Yes 50 Is petty cash restricted to items less than $50? No Value 10.00 Deduct Comment
51
Are petty cash slips signed by department head if less than $25 and by ED member if greater than $25?
10.00
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 signed by Controller and General Manager?
10.00
56
Is promissory note on file for payroll and travel advances?
10.00
57
Are all advances paid by check and not by petty cash?
10.00
PETTY CASH _ 80.00_ Total ________ Deduct _______% Score
Section 1 Page 14

Property: Date: A/R CREDIT POLICY
Yes 1 Are credit meetings held monthly? No Value 15.00 Deduct Comment
Are minutes distributed and on file for one year?
15.00
Is Tecton credit policy in effect with all LSOPs approved by Corporate?
15.00
Are credit applications approved by Controller?
10.00
Are updates on credit applications done at least annually?
10.00
Do credit meetings and minutes include the following: accounts over sixty days returned checks charge backs collections agency update plans and actions
10.00
CREDIT POLICY _ 75.00_ Total ________ Deduct _______% Score
Section 1 Page 15

Property: Date: A/R DAILY PROCESSING
Yes 7 Are collection efforts documented in accounts receivable files or call logs? No Value 15.00 Deduct Comment
Are statements mailed within two business days of transfer to city ledger?
15.00
Are Group accounts transferred within three business days and individual accounts at checkout?
15.00
10
Are follow up bills mailed out at two week intervals?
15.00
11
Is advance deposit detail reconciled daily to control total?
15.00
12
Are accounts receivable credit balances disposed of properly and timely?
10.00
13
Are aging statistics for over sixty days with 9%?
10.00
14 15
Are advance deposits processed per SOP? Are employee advances and miscellaneous receivables reviewed and cleared promptly?
10.00 5.00
16
Does accounts receivable review and approve requests for direct bill and review master bill set up and banquet event orders prior to check-in?
5.00
DAILY PROCESSING 115.00_ Total ________ Deduct _______% Score
Section 1 Page 16

Property: Date: A/R ADJUSTMENTS / CHARGE BACKS
Yes 19 Are all reasons adequately? for write-offs documented No Value 15.00 Deduct Comment
20
Are all write-offs approved by Controller and department head with GM approval over $500?
15.00
21
Are write-offs posted to proper account, i.e. if policy violation to bad debt expenses by offending department?
15.00
22
Are all adjustments, credits, paid outs reviewed and approved daily by EC?
15.00
23
Is bad debt reserve at 3% of non-credit card receivables or approved by Corporate?
10.00
24
Are all accounts over 180 days removed from accounts receivable?
10.00
25
Are credit card adjustments done manually with Controller initials on slip after review of original charge (or is credit card transmission detail signed off)?
10.00
26
Are only accounting and gift shop permitted to process credit card credits?
10.00
27
Is weekly trial distributed to EC to verify revenue debits to adjustments vouchers?
10.00
28
Does Controller / Assistant Controller review credit card transmission detail for duplicate credits weekly?
10.00
29
Are all CHARGE BACKS logged and responded to or written off in the prescribed amount of time?
10.00
30
Is agency or attorney used for collection of writeoff accounts?
5.00
31
Is a tracking log in place to ensure that CHARGE BACKS are responded to in a timely manner?
5.00
A/R ADJUSTMENTS / CHARGE BACKS 140.00_ Total ________ Deduct _______% Score
Section 1 Page 17

Property: Date: INVENTORY
Yes 1 Are food, beverage and rooms linen inventories taken each month? Are these inventories verified as to price and quantity with observation by accounting rotated each month? Are F & B china, glass, silver, linen inventories taken quarterly? Are these inventories verified as to price and quantity with observation by accounting? Are gift shop inventories taken quarterly? Are these inventories verified as to price and quantity with observation by accounting? Are all pars approved by Executive VP of Operations and Corporate Controller? Is all obsolete inventory written off? Are gift shop shrinkage reserves recorded each period (3% of sales)? Is actual shrinkage within this standard? Are all counters adequately familiar with items and proper inventory procedures through use of adequate written and verbal instruction (including required shelf to sheet counting)? Are all inventories safeguarded via locks and limited access to storerooms? Is there a listing of all storeroom locations and contents as part of detail inventory count sheets? Is high cost equipment, for instance chafers, urns, servers, etc. inventoried quarterly for control purposes? Are items immediately stored upon delivery to minimize shrinkage? Are food and beverage items listed on the inventory count sheets in shelf order for each of inventory taking? Are china, glass, silver and linen inventories formatted so that item-by-item consumption can be tracked each quarter? No Value 15.00 Deduct Comment
15.00
15.00
15.00
5 6
15.00 15.00
15.00
8 9
15.00 5.00
10 11
5.00 5.00
12
5.00
13
5.00
14
5.00
15
5.00
16
5.00
17
5.00
INVENTORY 165.00_ Total ________ Deduct _______% Score
Section 1 Page 18

Property: Date: A/P DIRECT EXPENSE CONTROL
Yes 1 Are all purchases made according to Tecton Purchase Order Policy? No Value 15.00 Deduct Comment
Are all invoices approved by department head, General Manager and Controller?
15.00
Do all departments maintain checkbook accounting procedures for direct expenses?
15.00
Are expense checkbook balances approved each month by EC members and adjusted for forecasted sales?
15.00
Are quantities and quality of items checked at delivery?
15.00
Are 2 bids required annually for all recurring purchases in excess of $1,000?
15.00
Are all bids filed or attached to an invoice?
10.00
Is receiving documentation attached to invoice?
10.00
Do department checkbooks account for prepaid items?
5.00
10
Are procedures in p lace to ensure credit is received for shortages or damaged goods?
5.00
DIRECT EXPENSE CONTROL 120.00_ Total ________ Deduct _______% Score
Section 1 Page 19

Property: Date: A/P DAILY PROCESSING
Yes 11 Does A/P verify invoice math (on non-computer invoices) invoice price, and receipt of items and is this review indicated on the invoice? Are invoices marked with voucher number after entry and have check stub attached after payment? Are payroll advances approved by GM and Controller and limited to one pay periods net pay? Are vendors sent instructions regarding mailing invoices to the accounting department and purchase order requirement at least annually? Is account payables stamp or voucher used to ensure all information as required by SOP is listed? Are all invoices physically approved in the accounting department or is invoice log maintained to ensure no invoices are held by departments? If C.O.D. deliveries are required for beverage, has hotel set up deposit with vendor and does vendor supply monthly statement? Are vendors statements reconciled timely and are these filed in vendor files when completed? Are cash discounts taken and netted to expense? Is adding machine tape run on invoices prior to posting as a batch control procedure and are tapes attached to transaction edit list? Are food and beverage logs reconciled to trial? Is sales tax on out-of-state invoices verified as to proper tax percentage and use tax accrued as necessary? Does accounting ensure travel agent checks are secured and is log of checks issued to front office maintained? Is travel agent commission report from property management system reviewed by Reservations Agent and is report attached to a monthly log? Is there a segregation of duties between preparation and signing of travel agent checks? Is travel agent account reimbursed weekly? Are group travel agent commission coded to proper expense account vs. rebated to revenue? Does backup to group travel agent commission include verification that bill was collected, group room pickup reports verifying room revenue, and group contract stating commission rate or are franchise billings verified? Are expense reports adequately documented and approved by EC member, Controller and GM? No Value 15.00 Deduct Comment
12
15.00
13 14
15.00 10.00
15
10.00
16
10.00
17
10.00
18 19 20
10.00 1 0.00 10.00
21 22
10.00 10.00
23
10.00
24
10.00
25 26 27 28
10.00 10.00 10.00 10.00
29
10.00
Section 1 Page 20

Property: Date: A/P DAILY PROCESSING
Yes 30 Are receipts required for all expense report items? No Value 10.00 Deduct Comment
31
Are expense reports turned in weekly?
10.00
32
Are GM expense reports submitted for Corporate approval?
10.00
33
Is log maintained to verify check sequence and ensure all checks are posted?
5.00
34
Are unused operating checks kept secured?
5.00
35
Are all payments made only from invoices vs. statements or appropriate check requisitions?
5.00
36
Do all non-incorporated persons providing services over set amounts receive a 1099?
5.00
37
Are all cash payments to employees, such as bonuses, processed through payroll?
5.00
38
Are invoice numbers input to ensure duplicate invoices are not paid (if no invoice number is listed, date of service should be input as invoice number)?
5.00
A/P - DAILY PROCESSING 265.00_ Total ________ Deduct _______% Score
Section 1 Page 21

Property: Date: A/P CAPITAL EXPENDITURES
Yes 39 Are capital expenditures paid from the FFE account (where required by ownership)? No Value 10.00 Deduct Comment
40
Are assets over $500 capitalized?
10.00
41
Are guidelines to capitalization of repairs and maintenance followed?
10.00
42
Is funding of FFE recorded in the month of the actual cash transfer?
10.00
43
Are properly approved capital requisitions used for all capital expenditures and are three bids attached?
10.00
44
Are all unbudgeted owner-approved projects forwarded to Corporate?
10.00
45
Are proceeds from disposition of fixed assets deposited in the FFE account and are dispositions noted on capital requisitions and/or balance sheet package?
10.00
A/P CAPITAL EXPENDITURES 70.00_ Total ________ Deduct _______% Score
Section 1 Page 22

Property: Date: PAYROLL COST CONTROL
Yes 1 Are work forecast? schedules based on weekly sales No Value 15.00 Deduct Comment
Are these schedules approved by EC member?
15.00
Is retro-pay kept to minimum and is calculation reviewed by Controller?
10.00
Are lunch breaks monitored by department managers to ensure breaks of adequate duration?
10.00
Are weekly labor schedules completed department heads showing actual costs scheduled costs?
by vs.
10.00
Are these weekly recaps reviewed by EC and on file for 2 months?
10.00
Is overtime pay authorized in writing in advance?
5.00
Is report showing employees approaching overtime run and reviewed by Controller and department heads?
5.00
Is contract labor accounted for in payroll scheduling controls?
5.00
10
Do all employees punch the time clock according to schedule and are schedules updated by managers daily so manual punches are kept to minimum?
5.00
11
Are schedules input into time clock system to ensure that time clock controls are effective?
5.00
12
Are staffing guides in place and utilized for preparation of schedules?
5.00
13
Is a weekly labor analysis report reviewed by EC member, Controller and GM?
5.00
14
Is labor efficiency per cost management reports within budgeted levels?
5.00
PAYROLL COST CONTROL 110.00_ Total ________ Deduct _______% Score Section 1 Page 23

Property: Date: PAYROLL PAYROLL PROCESSING
Yes 15 Is final approved weekly punch detail kept on file? No Value 10.00 Deduct Comment
16
Is payroll register approved by Controller?
10.00
17
Are tips declared by employees and properly documented tied into POS? If no POS system, are they tied to house charges and credit cards?
10.00
18
Are tip allocations done on a monthly basis where necessary?
10.00
19
Is auto pay of managers approved each pay period by Controller or GM?
5.00
20
Are employee signed reports signifying receipt of paychecks filed in a secured area?
5.00
21
Are manual schedules itemizing banquet service charge allocations verified as to math and reasonableness to service charge collected?
5.00
PAYROLL PAYROLL PROCESSING 55.00_ Total ________ Deduct _______% Score
Section 1 Page 24

Property: Date: PAYROLL PAF CONTROLS
Yes 22 Is a surprise payroll payoff done twice per year and documented? No Value 15.00 Deduct Comment
23
Is hourly wage scale approved by Executive VP at budget?
15.00
24
Are all management PAFs within guidelines approved by reviewer and next superior?
15.00
25
Are all EC PAFs within guidelines approved by GM and Executive VP?
15.00
26
Are all PAF exceptions approved by Corporate?
15.00
27
Are all banquet and room service, service charge distribution approved by Corporate?
15.00
28
Are all management bonus and incentive plans approved by Corporate and are taxes properly withheld? Are management salaries reviewed to ensure non-exempt status is identified?
15.00
29
10.00
30
Are terminations processed timely through payroll system?
5.00
PAYROLL PAF CONTROLS 120.00_ Total ________ Deduct _______% Score
Section 1 Page 25

Property: Date: PAYROLL BENEFITS ADMINISTRATION
Yes 31 Are factors verified to ensure both hourly and management employees are accruing proper vacation / sick hours? No Value 10.00 Deduct Comment
32
Are deductions not taken tracked by payroll and resolved within one week?
10.00
33
Is an in-house list of group insurance enrollees audited against monthly bill?
5.00
34
Is the in-house list compared to actual payroll deductions at least quarterly?
5.00
35
Are all payroll deduction authorizations maintained in personal files or in binders by type of deduction?
5.00
36
Are benefit deductions taken on vacation weeks (when paid in advance) and collected when employee is on leave?
5.00
PAYROLL BENEFITS ADMINISTRATION 40.00_ Total ________ Deduct _______% Score
Section 1 Page 26

Property: Date: F & B KITCHEN / RESTAURANT CONTROLS
Yes 1 Are food potentials calculated semi-annually with review by accounting? Does accounting monitor storeroom control, issues / requisitions and receiving monthly? Does accounting monitor F&B bidding procedures monthly? Does accounting monitor high cost food and beverage perpetuals quarterly? Does accounting audit F&B direct expense checkbooks monthly? Is food credit for cafeteria calculated by actual sign-in sheets or by average shift hours at a set dollar value? Are use records costed prior to new menu implementation? Are buffets costed out at least semi-annually? No Value 15.00 Deduct Comment
15.00
15.00
15.00
10.00
10.00
5.00
5.00
Are perishable food inventories labeled and dated upon arrival and is stock rotated to avoid spoilage? Are accurate written records maintained for all food & beverage credits? Are food and beverage invoices reviewed by Chef and/or F&B Director? Are storeroom pars in place for ordering purposes and are storerooms sufficiently organized? Is storeroom calibrated? scale in use and regularly
5.00
10
5.00
11
5.00
12
5.00
13
5.00
14
Is point-of-sale menu file adequately updated for price changes and to ensure open keys are minimized? Are entertainment card and coupon discounts regularly audited for proper backup and proper discounted amounts? Are check control procedures in place for buffets?
5.00
15
5.00
16
5.00
F & B KITCHEN / RESTAURANT CONTROLS 130.00_ Total ________ Deduct _______% Score
Section 1 Page 27

Property: Date: F & B LOUNGE CONTROLS
Yes 17 Are beverage potentials calculated semi-annually with review by accounting? No Value 15.00 Deduct Comment
18
Does accounting monitor bottle-for-bottle requisitioning, bottles breakage and bottle stickering two times per month?
15.00
19
Does accounting monitor bar pars monthly?
15.00
20
Is there an LSOP on cover charges ensuring adequate checks and balances?
15.00
21
If Florida property, is beverage surcharge properly calculated?
10.00
22
Is lounge shopping (formal or informal) regularly performed?
10.00
23
Are bartenders required to make blind drops?
5.00
24
Is use of shot glass required for all mixed drinks and is this procedure monitored?
5.00
25
Are dupes printed at registers to ensure all products served is posted? Non POS properties is red lining being done?
5.00
26
Are dupes reviewed and cancelled at service bars? Non POS properties is red lining being done?
5.00
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 quarterly?
5.00
F & B LOUNGE CONTROLS 115.00_ Total ________ Deduct _______% Score
Section 1 Page 28

Property: Date: F & B BANQUET CONTROLS
Yes 30 Are guest checks controlled by accounting and tracked sequentially? No Value 15.00 Deduct Comment
31
Are banquet event orders verified to guest checks by catering to ensure all items are properly billed?
15.00
32
Does accounting audit this review process?
10.00
33
Are banquet checks, BEOs and contracts signed by guests and on file?
5.00
34
Are inclusive banquet packages adequately documented as to breakdown of revenues and approved prior to function?
5.00
35
Does night audit verify additions and extensions on banquet checks and proper coding on banquet summary?
5.00
36
Is there a procedure in place to verify banquet covers plated to banquet covers billed?
5.00
37
Are banquet consumption sheets maintained and compared to bar revenue for reasonableness?
5.00
38
Is consumption factor for translating liter liquor bottles to drinks served at least 25 drinks per bottle?
5.00
F & B BANQUET CONTROLS 70.00_ Total ________ Deduct _______% Score
Section 1 Page 29

Property: Date: FRONT OFFICE
Yes 1 Do all guest safety deposit boxes have cards maintained, no duplicate keys and are keys/cards audited at least twice per year? Does front desk imprint credit card on back of registration card, verify registration information is complete and initial registration card? Are cash in advance deposits sufficient, i.e., at least number of nights times rate plus tax? Are cash in advance reports distributed to all outlets twice per day including gift shop? Is credit limit report reviewed daily by Front Office Manager and are these reports filed? Are checks cashed for guests subject to check guarantee services procedures? Are all guest ledger transactions backed up with a physical slip and folio copy for review? Is unposted phone call report from call accounting system reviewed to ensure all calls are posted? Is Phone Bill Reconciliation Report reconciled to monthly telephone bills? Are checked out with balance accounts reviewed in a timely manner? Are disputed house accounts utilized for tracking purposes and are there folios researched and adjusted timely? Is a bucket check performed each night to verify market code, room rate and credit approval? Are all complimentary rooms approved by GM? Are guaranteed no shows reviewed by reservation manager to determine write-offs with remaining accounts billed timely? Are paid-outs, miscellaneous adjustments signed by guests? charges and No Value 10.00 Deduct Comment
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10
5.00
11
5.00
12
5.00
13 14
5.00 5.00
15
5.00
16
Are discrepant rooms reports documented and investigated timely? Are front office and back office computer systems backed up nightly and is there off-site backup?
5.00
17
5.00
FRONT OFFICE 130.00_ Total ________ Deduct _______% Score
Section 1 Page 30

Property: Date: FINANCIAL ANALYSIS BALANCE SHEET & REVENUES
Yes 1 2 3 4 5 6 7 Are all balance sheet accounts reconciled prior to close of following month? Are all reconciliations approved and signed by Controller? Are reconciling items booked in the next month (or as soon as feasible)? Are all trade-out contracts on file in accounting for at least 12 months? Are trade-outs approved in advance by Corporate? Are all trade-outs expensed at retail and balances properly tracked? Are department accrual entries backed up with copies of department checkbooks and receiving slip? Are invoices posted to accrual accounts to avoid errors that may delay expense recognition and are accrual accounts reconciled monthly? Are prepaids limited to items with minimum of $1,000 total and 3 months life with a minimum of $300 per month expensed? Are pro-formas done and approved prior to special promotions or functions? Are all at-cost functions a0proved in advance by GM and EC member? Are all special packages approved in writing in advance by GM and Controller? Are revenues and costs associated with packages/promotions posted according to guidelines? Are in-house checks cleared from revenue daily and posted at-cost daily to a spread sheet and monthly to the general ledger? Are all in-house checks posted to department entertainment expense (other than managers meals to employee meal expense)? Are packages posted according to guidelines? Are package coupons numbered with expiration date and tracked through accounting? Does night audit verify package coupons to package folio with missing coupons resulting in server shortages? Do all coupons show gratuity not included and alcohol not included? Does accounting review night audit work daily? No Value 15.00 15.00 15.00 10.00 10.00 10.00 10.00 Deduct Comment
10.00
10.00
10 11 12 13
10.00 10.00 10.00 10.00
14
10.00
15
10.00
16 17 18
10.00 10.00 10.00
19 20
10.00 10.00 FINANCIAL ANALYSIS BALANCE SHEET & REVENUES 215.00_ Total ________ Deduct _______% Score
Section 1 Page 31

Property: Date: FINANCIAL ANALYSIS SALES TAX
Yes 21 Is there a booklet explaining sales tax regulations available at the property and is the Controller / Assistant Controller familiar with rules? No Value 10.00 Deduct Comment
22
Is sales tax reconciliation inclusive of all taxable items and are variances to general ledger immediately investigated?
10.00
23
Is sufficient documentation of tax exempt sales filed with reconciliation (including evidence of payment by tax exempt body?) Are sales tax payments made timely?
10.00
24
10.00
25
Is use tax accrued consistently and clearly marked on invoice?
10.00
26
Is sales tax ID number in name of owner or as specified in management agreement?
10.00
27
Is cafeteria co-pay sales booked net of tax?
10.00
FINANCIAL ANALYSIS SALES TAX 70.00_ Total ________ Deduct _______% Score
Section 1 Page 32

Property: Date: FINANCIAL ANALYSIS RECORD KEEPING
Yes 28 Is a master list of leases and contracts maintained and are copies of all agreements available? No Value 10.00 Deduct Comment
29
Is an approved lease abstract available for all new leases?
10.00
30
Are leases subject to three bids for lease, three bids for purchase and lease vs. buy analysis?
10.00
31
Are all contracts not within scope of property-only approval (i.e. less than one year, cancelable within 30 days notice, within management agreement provisions), approved by Corporate?
10.00
32
Is there an LSOP on file regarding hotel travel policy specifying per diem amount?
10.00
33
Are period end reports run consistently and properly filed?
10.00
34
Are accounting personnel knowledgeable of SOP related to release of records?
10.00
35
Are journal entries well organized with sufficient backup to explain entry?
5.00
36
Are reconciliations sufficiently analytical to show that ending balances are accurate?
5.00
37
Is organization of accounting office and storerooms adequate to access financial data?
5.00
38
Are storage boxes marked according to the record retention schedule?
5.00
FINANCIAL ANALYSIS RECORD KEEPING 90.00_ Total ________ Deduct _______% Score
Section 1 Page 33

AD05 Page 1 of 1
SUBJECT LOCAL S O Ps
POLICY This is to outline the formal procedure for preparation, approval and maintenance of LSOPs.
RESPONSIBILITY It is the responsibility of the Controller to monitor compliance and maintain current files on all Accounting LSOPs that affect their area.
PROCEDURE 1. When a Tecton 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. An LSOP may be developed to deal with specific issues not already covered by a Tecton SOP. At no time may an LSOP contradict or supersede any Tecton SOPs. They must have a policy statement, responsibility and procedure and be approved by Corporate before implementation. All LSOPs must be written in the same format as Tecton SOPs. They must have a policy statement, responsibility and procedure and be approved by Corporate before implementation. The Request for Exception From Policy form must accompany the LSOP submitted.
2.
3.
4.
5.
Section 1 Page 34
TECTON 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 1 Page 35

AD06 Page 1 of 17
SUBJECT KEY CONTROLS (NON-MARRIOTT PROPERTIES)


1. ITEM
Security Codes -
GETTING STARTED MASTERS, KEY RINGS, BOXES AND LISTS TASK

Managers must be assigned security codes allowing them to 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 permitted). Security codes must be updated quarterly.
RESPONSIBLE
GM
GM and CE
GM and CE
Lock Boxes
Mount the following lock boxes as listed: Double-lock box at the front desk. Red emergency key box at the front desk. Single lock miscellaneous key box located at the front desk, maintenance office, or GM office. Single-lock box in housekeeping department.
CE CE CE CE CE
Masters / Sub-Masters
Determine the number of keys to be made for managers and associates.
GM
Key Rings with Masters/Sub-Masters
Decide upon the number of key rings. Put all keys on rings. Magnetic keys may be attached to rings 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. Seal rings closed (solder, shrink tape, etc.). Lock keys in appropriate key box: - 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. Issue double-lock box keys to managers and other approved Associates (limited access). Place housekeeping box key on the EHs master key ring.
GM and CE CE
CE CE CE
CE CE CE
Emergency Key Box
Put two emergency keys (E-keys) and one block room card key in the emergency key box. Place a blank Work Order in emergency box. Place bound emergency journal in the box. The key for this box must be kept in the miscellaneous key box.
CE CE CE CE
Section 1 Page 36

AD06 Page 2 of 17


ITEM
Key Lists / Logs -
TASK
Ensure each of the key lists and log books listed in Section #4 of this manual are in place Make two copies of the key lists; one for the GM and one for the CE. Update key lists when changes occur. Key inventories must be done twice per year. Complete Associate Acknowledgment Forms and place in all personnel files.
RESPONSIBLE
GM and CE
GM and CE
GM and CE GM and CE Associates and Managers
System Controller
The hotel must be equipped with a working System Controller which can be used to check for entries into suites.
GM
Section 1 Page 37

AD06 Page 3 of 17


2. PROCEDURES FOR ISSUING KEYS
ISSUING MASTER KEY RINGS ITEM

Signing Keys Out -
TASK
Give double-lock box key to a clerk. Use MGRs key and a guard key to open the box. Verify Key Authorization List in the box Complete all areas of Key Control Log. (See Example: Section #4). Return double-lock box key to the MGR
RESPONSIBLE
MGR Clerk Clerk MGR and Clerk Clerk
Signing Keys In
Repeat all steps noted above.
MGR and Clerk

ISSUING SUB-MASTER KEY RINGS ITEM
Sign Out Key to Box
TASK
EH checks out his/her master key ring from the front desk.
RESPONSIBLE
EH and Clerk
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. (See Example: Section #4).
EH and Associate
Signing Keys In
Fill out the key log as noted above. Complete a final key inventory.
EH and Associate EH
Section 1 Page 38

AD06 Page 4 of 17


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

ISSUING ROOM KEYS TO GUESTS OR ASSOCIATES ITEM
Issuing Guests Keys -
TASK
Issue no more than three keys per room. made per GMs authorization). Suite numbers must never be on keys. (Exceptions may be
RESPONSIBLE
Clerk Clerk
Guest Loses Keys or Requests an Additional Card
Ask guest for appropriate identification. Once verified, issue key.
Clerk Clerk
Issuing Associates Keys
Make a magnetic key for associates not normally assigned master keys. Sign key out/in using the key log book. Report any un-returned keys to the GM.
Clerk Clerk and Associate Clerk
Section 1 Page 39

AD06 Page 5 of 17


3. RE-KEYING THE HOTEL AND MAKE NEW KEYS
ITEM
Masters or SubMasters have been lost or stolen -
TASK
Report the loss to GM immediately. Re-key electronic locks if missing key(s) cannot be recovered. This must be done within 1 hour of the loss. Make new key lists.
RESPONSIBLE
Any Associate CE GM or CE
Masters or SubMasters have been broken or are worn
Destroy and replace any damaged keys. Record all discarded key information in the Destroyed Keys Log
CE CE
Section 1 Page 40

AD06 Page 6 of 17

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 Acknowledgement Form (See Section #5). complete an approved Associate
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 Tecton 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 1 Page 41

AD06 Page 7 of 17

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). What each key opens. Key Ring List Key Description with Identifier Key Ring # 1 Magnetic card key stamped #1000 Metal Ving key stamped #2000 Metal Ving key stamped #2100 Magnetic card key stamped #1001 Metal Ving key stamped #2000 Green key stamped #2200 Magnetic card key stamped #1100 Metal Ving key stamped #2001 Schlage key stamped #5 Key Opens All electronic locks All hallway storage units GMs office All electronic locks All hallway storage units Pool room door All third floor guest suites Third floor storage closets Guest laundry soap dispenser
2)
Key Ring # 2
Key Ring # 3
________________________________________________________________________
Section 1 Page 42

AD06 Page 8 of 17


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 # 2000 2001 2300 5500 # of Keys 2 2 1 1 Opens All hallway storage units First floor storage units Pool room closet Candy machine Key Location Key rings # 1 and # 2 Key ring # 5, Maintenance lock box Maintenance lock box 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 1 2 3 4 5 6 What It Opens Van Back Shop Housekeeping Desk Pool Room Closet Candy Machine First Floor Storage Identifier # 3189 BS # 2229 # 2300 # 5500 # 2001 How Many on Tag 1 3 5 1 1 1
________________________________________________________________________
Section 1 Page 43

AD06 Page 9 of 17


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) 2) Key ring numbers kept in the box. 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 1 2 3 4 Authorized Person Steve Smith GM Mark Jones CE / Steve Smith, GM Betty Taylor EH / Steve Smith, GM 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 5 6 7 8 Authorized Person Betty Johnson Jean Smith Rebecca Jones Tim Johnson
________________________________________________________________________
Section 1 Page 44

AD06 Page 10 of 17


LOG BOOK # 1 FRONT OFFICE KEY LOG BOOK LOG BOOK # 2 HOUSEKEEPING KEY LOG BOOK 1) A standard hard bound Tecton Log must be used. locally. These may be reproduced
2)
A Key Log audit must be performed at the end of each shift. Key rings not returned at days end must be reported to the GM. The GM must monitor the proper use of both Log Books. KEY LOG BOOK
3)
Date 3/1/05 3/1/05 3/1/05
Ring # / Key # Ring # 1 Ring # 2 Suite Key 100
Issued To Steve Smith Mark Jones Tim Allen
Time Out 8:00 am 8:15 am 9:46 am
Witness
Time In Witness Jill S. Jill S. John B.
John B. 6:00 pm John B. 7:00 pm John B. 9:58 am
________________________________________________________________________ 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 1:00 am / 3/1/05 3:00 am / 5/1/05 Issued To Jill Smith Bill Taylor Reason Key Needed/Suite # Vacant Suite 411 flooded Fire detected in Room 612 Key Replaced By Mark Jones / CE Mark Jones / CE Date 3/2/05 5/2/05
________________________________________________________________________
Section 1 Page 45
EMERGENCY KEY BOX LOG BOOK

Date Ring # / Key # Issued To Time Out Witness Time In Witness
Section 1 Page 46
EMERGENCY KEY BOX LOG BOOK

Date Issued To Reason Key Needed / Room # Key Replaced By Date
Section 1 Page 47

AD06 Page 13 of 17


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 CEs Key Control List.
DESTROYED MASTER / SUB-MASTER KEY LOG BOOK Key # 1000 1002 1050 Why Destroyed Magnetic strip worn Card was not functioning Card was cracked Whose Key Steve Smith Betty Johnson Bill Taylor Destroyed By Mark Jones Mark Jones Mark Jones
________________________________________________________________________
Section 1 Page 48
DESTROYED MASTER / SUB-MASTER KEY LOG BOOK

Key # Why Destroyed Whose Key Destroyed By
Section 1 Page 49

AD06 Page 15 of 17


5.
MEMO: RE:
ASSOCIATE ACKNOWLEDGMENT FORM
TO ALL ASSOCIATES 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. 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. 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 NONHOTEL ASSOCIATE. 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.
Section 1 Page 50
2)
3)
4)
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. 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. 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.
b)
c)
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) b) c) d) e) No keys are to leave the property at any time. No keys are to be duplicated. No Master Keys may be issued to non-hotel associates. Keys are not to be left unattended. 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 1 Page 51

AD06 Page 17 of 17


6. KEY CONTROL VARIANCE
If your property does not follow Tecton 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 Vice President of Finance.
__________________________________ General Manager
____________________ Date
__________________________________ Property
____________________ Date
Section 1 Page 52

Hotel Accounting SOP-Adminstration

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Hotel Accounting SOP-Adminstration

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SECTION 1 ADMINISTRATION

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

AD01 AD02 AD03

12/01/05 12/01/05 12/0105

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT DUE DATES

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT CONTROLLERS PERIODIC CHECKLIST

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT CONTROLLERS PERIODIC CHECKLIST

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT CONTROLLERS PERIODIC CHECKLIST

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT CONTROLLERS PERIODIC CHECKLIST

Prepare monthly transmissions.

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT CONTROLLERS PERIODIC CHECKLIST

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT BACKGROUND INVESTIGATIONS OF EMPLOYEES

TECTON ACCOUNTING STANDARD OPERATING PROCEDURES

SUBJECT INTERNAL AUDIT

TECTON INTERNAL AUDIT CHECKLIST

TECTON INTERNAL AUDIT CHECKLIST

15.00 15.00 15.00 15.00 15.00

TECTON INTERNAL AUDIT CHECKLIST

Are all drops witnessed with write-ups issued if not?

Are these checks dropped in the drop safe?

Is a copy of deposit slip used to record cash flow?

Is armored car service licensed, bonded and sufficiently insured?

Is same day deposit made by armored car when possible?

Are current guard signatures and ID posted in general cashiers office?

CASH DAILY PROCESSING _185.00_ Total ________ Deduct _______% Score

TECTON INTERNAL AUDIT CHECKLIST

Are receipts attached to all petty cash slips?

Are vouchers defaced when reimbursed?

Is petty cash reimbursed weekly?

Is promissory note on file for payroll and travel advances?

Are all advances paid by check and not by petty cash?

PETTY CASH _ 80.00_ Total ________ Deduct _______% Score

TECTON INTERNAL AUDIT CHECKLIST

Are minutes distributed and on file for one year?

Is Tecton credit policy in effect with all LSOPs approved by Corporate?

Are credit applications approved by Controller?

Are updates on credit applications done at least annually?

CREDIT POLICY _ 75.00_ Total ________ Deduct _______% Score

TECTON INTERNAL AUDIT CHECKLIST

Are follow up bills mailed out at two week intervals?

Is advance deposit detail reconciled daily to control total?

Are accounts receivable credit balances disposed of properly and timely?

Are aging statistics for over sixty days with 9%?

DAILY PROCESSING 115.00_ Total ________ Deduct _______% Score

TECTON INTERNAL AUDIT CHECKLIST

Is bad debt reserve at 3% of non-credit card receivables or approved by Corporate?

Is weekly trial distributed to EC to verify revenue debits to adjustments vouchers?

Is agency or attorney used for collection of writeoff accounts?

TECTON INTERNAL AUDIT CHECKLIST

INVENTORY 165.00_ Total ________ Deduct _______% Score

TECTON INTERNAL AUDIT CHECKLIST

Do all departments maintain checkbook accounting procedures for direct expenses?

Are quantities and quality of items checked at delivery?

Are all bids filed or attached to an invoice?

Is receiving documentation attached to invoice?

Do department checkbooks account for prepaid items?

CASH DAILY PROCESSING _185.00_ Total __ Deduct _% Score

PETTY CASH _ 80.00_ Total __ Deduct _% Score

CREDIT POLICY _ 75.00_ Total __ Deduct _% Score

DAILY PROCESSING 115.00_ Total __ Deduct _% Score

INVENTORY 165.00_ Total __ Deduct _% Score

DIRECT EXPENSE CONTROL 120.00_ Total __ Deduct _% Score

A/P - DAILY PROCESSING 265.00_ Total __ Deduct _% Score

A/P CAPITAL EXPENDITURES 70.00_ Total __ Deduct _% Score

PAYROLL PAYROLL PROCESSING 55.00_ Total __ Deduct _% Score

PAYROLL PAF CONTROLS 120.00_ Total __ Deduct _% Score

PAYROLL BENEFITS ADMINISTRATION 40.00_ Total __ Deduct _% Score

F & B LOUNGE CONTROLS 115.00_ Total __ Deduct _% Score

F & B BANQUET CONTROLS 70.00_ Total __ Deduct _% Score

FRONT OFFICE 130.00_ Total __ Deduct _% Score

SUBMITTED BY: CONTROLLER GENERAL MANAGER