xx酒店财务资产控制

IV. Asset ProtectionInventory Control（库存控制） . 2Financial Controls（财务控制） 4Cash Handling Procedures（现金处理程序） .5Credit Cards（信用卡） .7Guest Credit（住客信用） 7Bank Deposit（银行存款） 8Purchase Orders（采购订单） 9Accounts Receivable（应收账款） .9General Cashier（出纳） 9Bad Debts（坏账） .10Payroll（薪金总额） .10Checks（检查） 11Travelers Checks（旅差支票） .12Vending Operations（售货操作） 12Asset Marking（资产标记） .13Alarms（报警） 13Audio/Visual Equipment（音频视频设备） 13Computer Security（计算机安全） .14Asset ProtectionIV-2Inventory Control Maintaining control over valuable assets and storage areas is important to prevent shrinkage in supplies and materials. Some of the more common areas include coolers and freezers, dry goods storage, linen/housekeeping storage, banquet storage, audio/visual equipment storage and liquor storage.Coolers and FreezersThe value of products stored in coolers and freezers can be considerable. Depending upon operations, high value food items such as meat and frozen seafood should be stored in separate, limited access coolers/freezers. When facilities are limited, a single cooler/freezer may be used by securing high value items in a restricted access cage. Access to these areas should be controlled by the food and beverage director or their designee. Preparation and staging coolers/freezers should be secured during non-operating hours. During non-operating hours, seals should be placed on cooler/freezer locks. All entries and items removed should be documented. When kitchens are equipped with exterior exits, they should be equipped with local audible or delayed egress panic hardware and a CCTV camera installed to document egress.Inventories should be conducted at least monthly. Discrepancies and high food costs should be thoroughly investigated to ascertain the cause. In the event that a key is lost or believed compromised, locks should be re-keyed.Dry Goods StorageLarge storerooms should be under the direct control of the food and beverage manager or designated personnel. This person should be responsible for the inventory of the storeroom. The storeroom should be kept locked at all times except when merchandise is removed for daily use.All incoming shipments of merchandise should be opened and compared with the invoice from the original order. The merchandise should then be taken directly to the storeroom and placed on the shelves.To help prevent spoilage, a strict FIFO (First In, First Out) stock rotation program should be implemented. When stock rotation is in question, items may be dated when they are received.Linen/Housekeeping StorageThe linen storage areas on each floor of the hotel should be locked when not attended by an employee. The supplies in the storeroom should be kept in an orderly fashion to simplify the monthly inventory. The inventory should be conducted by the executive housekeeper, or in the absence of the housekeeper, by a member of management who does not work in the housekeeping department. Any shrinkage in inventory should be reported and thoroughly investigated.Asset ProtectionIV-3Liquor StorageDue to the high cost and liability associated with liquor, inventories should be tightly controlled. When selecting a location for liquor storage, a secure, limited access storeroom should be chosen. To help prevent theft, access to the storage room should be controlled utilizing a uniquely keyed 1” deadbolt or electronic lock. Keys to the storeroom should be retained by the food and beverage director or their designee and secured in a locked cabinet. No other person, including members of the clean-up crew or maintenance staff, should have access to this storage room. Hotels experiencing high liquor costs may choose to install a second, uniquely keyed 1“ deadbolt lock. The keys to which should be controlled by security or other management staff. Access to the storeroom would then require two keys.The storage room should be structurally secure. It should not be accessible through a drop ceiling, single layer drywall, windows or other doors.A “bottle for bottle“ issuing system should be used in filling orders. The order should be accompanied by a written requisition with appropriate signatures. An unique stamp or label should be used to mark all bottles as hotel inventory. Bottles should be labeled when they are placed into storage. Access to the label/stamp should be carefully guarded by the food and beverage director or their designee. To keep an accurate inventory and to prevent shrinkage, a perpetual inventory should be maintained. If your hotel experiences a substantial number of room service orders for liquor, consider having the front desk supply a daily list of rooms to the bartender that cannot have room service charged. These would include those rooms which were paid for in advance without being secured by a credit card.To help prevent employees from pouring from their own bottle, the food and beverage director and/or General Manager should conduct unscheduled inventories of bar stock to determine that all merchandise being used belongs to the hotel.Asset ProtectionIV-4Financial ControlsThe Accounting department relies on a number of procedural safeguards. Whenever possible, the various accounting functions should be handled by different staff members. All monies and checks should be handled by one individual. Another member of the staff should process the bank deposits and checks. Bank reconciliation should never be completed by the same person who issues the bank deposit. Accounts receivable and accounts payable should be separate operations handled by different employees. Purchasing and receiving functions should not be handled by the same person. This helps keep employees from misappropriating cash and charging sums to false accounts. The general cashier and accounting offices should be located away from the public and guest areas of the hotel and if possible, in close proximity to the front office cash handling area. The general cashiers office should be equipped with a solid core door, uniquely keyed 1“ deadbolt lock and a CCTV camera.Inventory Control Inventory control should be handled by the accounting department. Although some departments perform inventories for their own benefit, major inventories should not be conducted by department heads or supervisors for their own departments. Better control is obtained when the inventory staff comes from outside the department.Master Payroll Master payroll files should be routinely matched with master personnel files to ensure that everyone on the payroll is currently employed by the hotel. Payrolls may also be padded when employees claim to have worked more hours than they actually did. An effective timekeeping system should be employed and supervised by the department heads.Forms All order forms, blank checks, invoices, F & B checks, and other forms required for a specific function should be numbered sequentially. Every number should be accounted for, including voids and the reason for the void. Two signatures are required on all checks.Asset ProtectionIV-5Cash Handling ProceduresBank ContractsTo prevent fraud and embezzlement, hotels should utilize an effective bank contract which outlines the employees standard of conduct and responsibilities. A sample contract is located in the appendix. Use of this contract may prove effective in verifying unaccountable monies from employees.BanksCash banks can present many unique challenges. Employees should never share a bank. In general, there are 2 types of cash banks: individual and shift. Banks should be limited in size to the amount necessary for conducting business. This amount will vary based on type and location of hotels, seasonal conditions, and by position. Associates should have a secure, traffic free area for preparing deposit drops and counting their cash drawers. Areas used for the storage of funds should be available only to those employees who are depositing drops or collecting the deposit drops. All other employees should keep clear of this area while money is being counted. Access to cash handling areas should be restricted to employees handling funds.To help prevent theft, the locks on the cash drawers at the front desk should be equipped with uniquely keyed and secure locks. Guest Service Representatives should use these locks in replacement of or in addition to the locks on their cash boxes.Guest Service Representatives should be trained to conduct partial deposit drops during their shift. Partial deposit drops should be made anytime their cash drawer balance is double their authorized bank. Authorized banks should be limited to the amount necessary to conduct business.Individual BanksWhen utilizing individual banks, the bank is assigned to a single individual who maintains care, custody and control of that bank at all times. The bank should be secured in a safe deposit box in which the employee controls the only access key. At the beginning of every shift, the employee removes his/her bank and transports it to the cash drawer they will be using for their shift. Keys for the cash drawer should be obtained from the prior shift or Manager on Duty. During shift operations, the cash drawer door should remain locked and should only be opened when conducting a transaction. At the end of every shift, the employee should remove their bank and proceed to the cash counting area or counting room. There, the employee should count out the drawer, and return the drawer to its designated balance minus any due-backs. Excess funds should be prepared and placed in a drop envelope. The envelope should then be sealed and the employee should sign their name across the seal. The sealed envelope should be dropped in the assigned drop safe. This procedure should be witnessed and documented on the drop log form. A sample deposit log is included in the appendix. Asset ProtectionIV-6Shift BanksShift banks may be assigned to the front desk or to individual shifts. Banks should be funded only for the amount necessary to conduct business. At the end of each shift, the outgoing associate should count out his/her bank and prepare the drop in the presence of the incoming associate or other witness. Then, the bank is either secured in the safe deposit box for the next shift or turned over to the incoming associate who in turn counts the bank in the presence of the outgoing associate or other witness.Bank AuditsBanks should be audited randomly on a monthly basis. When a bank is to be audited, the general cashier should either contact the employee at the beginning of his/her shift indicating that their bank is to be audited, or, if possible, lock out the employees bank requiring the employee to visit the general cashier prior to beginning their shift. Banks should only be opened by the employee who has signed for the bank and should be counted in the presence of the employee or a witness.Key Points Employees should be prohibited from cashing personal checks or taking loans from their bank. Till drawers will be kept closed and locked when not in use. All change orders should be reconciled no later than the next business day. No one other than the assigned cashier should be allowed to use funds contained in the cash drawer.Drop Safes The drop safe should be a single purpose safe whose sole use is for the temporary storage of cash drops. The drop safe should be of sufficient design as to prevent money from being removed from the drop, or the safe being forced open. Roll-top safes are preferred. The safe should be securely fastened to the floor or wall to prevent unauthorized removal. The safe should be designed to require 2 keys or a key and a combination to be opened. To maintain the integrity of drops, no one employee should have the ability to open the safe. Rather, one key or combination should be provided to the general cashier or equivalent and the other provided to another manager.When deposit envelopes are removed from the “drop safe,“ the general cashier should have a witness to count the number of envelopes removed and ensure the “drop safe“ is empty. The employee and the witness should then sign the deposit log and post the number of envelopes removed. For added protection, a CCTV camera should be installed to monitor the drop safe.Asset ProtectionIV-7Cash PurchasingAt times, it may be necessary to make purchases with cash. Certain procedures should be established, however, to protect the assets of the hotel. Establish a monetary limit (usually $25) for all cash purchases. Require General Managers approval for each cash purchase. Insist on a signed and dated receipt, which identifies the company from which the item was purchased.If a local ordinance requires that liquor be purchased with cash, detailed records should be kept of the purchases.Credit Cards When a credit card is used in the hotel the following procedures are to be followed: A valid credit card should be presented at check-in. Verify the card has a valid name and expiration date. Match the signature to the name on the credit card and the guest registration card. All transactions should be processed through the P.O.S. Terminal regardless of amount. If the P.O.S. Terminal is down, ensure that the card number does not appear on a cancellation bulletin published by the respective credit card agency. In the event of a system outage, the hotel should implement manual procedures for authorizing charges. Cards should be imprinted and charges authorized by phone at check-in. When check-ins are heavy, the hotel may choose to register the guest and verify authorization at a later time.To help prevent fraud, guest credit card information should be tightly controlled. Credit card numbers should only be produced on reports when it is a business necessity. Credit card numbers should not appear on express checkout folios, registration cards, or hotel bills, when possible. Access to audit packs and other guest records should be limited to authorized staff who have a business need.Allegations of credit card fraud are a serious matter and should be fully investigated. If additional assistance is needed, the hotel should contact the Loss Prevention Department.Guest CreditCash Paying CustomersTo help limit losses, strict controls over cash paying customers should be maintained. Cash paying guests should pay up front for the entire length of their anticipated stay. Room keys should be encoded to automatically expire at the checkout time on their departure date. A deposit should be required for incidentals. When a deposit is made, the folio should be checked daily to ensure usage does not exceed the deposit. Restaurant, room service and bar charges should be restricted or closely monitored.Asset ProtectionIV-8Credit Card Pre-authorizationsWhen reservations are made by a third party for an arriving guest and charges are to be billed to the third partys credit card, strict procedures are to be followed to prevent fraud. The third party should be required to fax authorization to the hotel prior to the guests arrival. Authorization should include faxed copies of the credit card (front and back), the drivers license or photo bearing ID of the third party, the name and address of the third party and the name and address of the arriving guest. Standard credit card procedures should be followed to ensure availability of funds.Direct Billed CustomersCaution should be taken when extending credit to a guest, company, or group. When a meeting planner or a guest requests credit for a function, a credit application should be completed a minimum of 48 hours prior to the function. The credit manager or their designee should contact the hotels bank or credit agency to obtain credit approval. Bank DepositThe best method of depositing money in a bank is to have an armored car service pick up the money at the hotel. This reduces the possibility of robbery and possible injury to an employee while enroute to the bank.When an armored car service is used, the hotel should maintain a current signature list of authorized armored car personnel. Before giving the hotels deposits to the transporting guard, a comparison should be made between the guards receipt and the hotels list. If positive identification is in doubt, the deposit should be retained and the armored car service notified. Deposits awaiting armored car pickup should remain secure in the safe.When an armored car service is not available but the hotel has a contract or in-house security force, a member of management and a member of the security force should jointly make the deposit. In the event that neither an armored car service or guard service company is available, a member of the hotels management should make the deposit. It is recommended that another hotel employee accompany this manager.If management makes the deposit, the following steps should be taken to safeguard the deposit: Always vary the time the money is taken to the bank. Avoid the use of the hotels van with its identifiable markings as the transportation used to take the deposit to the bank. Similarly, the employee who delivers the deposit should not wear a uniform that is recognizable or attracts attention. Constantly change routes to the bank. Routinely change personnel taking money to the bank. Never run other errands while going to the bank. Deposits should be carried in inconspicuous bags or briefcase.Asset ProtectionIV-9 When selecting hotel banks, consideration should be given as to the distance to the bank, criminal elements in the area surrounding the bank, and the area between the hotel and the bank.Purchase OrdersPurchase orders should be prepared for all purchases made by the hotel. These orders should be signed by the department head requesting the purchase and by the General Manager.Information on the purchase order should be clear and concise to remove any doubt as to the item(s) desired. Also, the quantity and the price agreed upon per item should be on the form.After the paperwo