POLICY & PROCEDURE

Food & Beverage No. : FB01

21 November 2005

FOOD & BEVERAGE HOURS OF OPERATION Purpose To ensure that guests continue to receive Food & Beverage service in the Food & Beverage outlets for as long as permitted by local and legal regulations. Policy It is ………policy that all Food & Beverage outlets remain open in accordance to their published hours of operation or in accordance to local and legal regulations (whichever is later). Procedure 1. All Food & Beverage outlets are to remain “open” in accordance to their published hours of operation. If a guest should be patronizing an outlet; then the outlet should remain open beyond the hours of operation if local and legal regulations permit. Employees must attend to the guests and a flexible and courteous attitude must be presented when taking last orders for the bar or kitchen.

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POLICY & PROCEDURE

Food & Beverage No. : FB02

21 November 2005

FOOD & BEVERAGE OPERATIONS REPORT (FBOR) Purpose To ensure that the operating results of the Food & Beverage Operations in all ….. properties are reviewed and documented. Policy It is …… policy that a Food & Beverage Operations Report is completed on a monthly basis. Procedure 1. It is the responsibility of the F&B Manager to prepare and complete a Food & Beverage Operations Report (sample format attached) on a monthly basis. The Food & Beverage Operations Report (FBOR) should be completed within the first five days of the new month for the month past. A copy of the FBOR should be forwarded to the General Manager and Controller for their review and comments. The General Manager will arrange for a copy of the FBOR to be forwarded to GHM no later than the 15th of each month.

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POLICY & PROCEDURE

Food & Beverage No. : FB03

24 November 2005

FOOD & BEVERAGE COST Purpose To clarify the responsibility for the Food & Beverage Cost and to ensure effective and accurate F&B Cost control. Policy It is GHM policy that the Food & Beverage (F&B) Manager and the Executive Chef are jointly responsible for the Food & Beverage Cost. Generally the F&B Manager manages the Beverage Cost while the Executive Chef manages the Food Cost and the Employee Meal Cost. It is ….. policy that only the finest quality food and beverage products / ingredients are used in our properties. It is …… policy that the menu prices always reflect the quality of the food and beverage product, represent fair “value for money” to the consumer and ensure a profit for the property. Food and beverage products that become too expensive to sell should be taken off of the menu rather than to substitute the product (compromise the quality) or reduce the portion (compromise the quantity). It is …… policy that the General Manager approves all menus and menu prices. It is …. policy that the General Manager approves all Rebates, Officer / House Checks and Entertainment Checks. It is ….. policy that the Financial Controller and the Cost Controller are responsible for maintaining accurate and detailed records of food and beverage cost.

Procedures INTRODUCTION All businesses require an adequate return on investment in order to succeed. To achieve it, a satisfactory level of sales must be maintained and costs must be controlled. To control costs one requires a good information system. Only with proper information about costs can management make the right decisions. The information provided by any control system should be limited to what is practical, useful, what should be acted upon when action is called for and should be communicated to all those involved. With good controls, performance and quality can be standardized, assets can be safeguarded, performance can be measured, and planning can be made easier. But controls do have limitations. They are not substitutes for management supervision or cures for problems; nor are they an end in themselves or a device for employee “policing”. Despite the fact that those involved in cost control are employees of the accounting department, they must work harmoniously with other employees and department heads in food and beverage production and service. The main duties and responsibilities of those involved in cost control are to implement procedures for the following major areas: sales, purchasing, receiving, storerooms, inventory and production. Finally, even though cost control is primarily an internal problem, one should always be aware of external factors that could have an effect on costs. 1. SALES The F&B Manager must ensure that all sales are captured and recorded and that all guest checks and house checks are duly signed. The F&B Manager must ensure that the following standard controls are maintained: 1.1 Guest Check (Docket) Controls The F&B Cashiers must ensure that the items posted on the Guest Checks match the items written on the Captain Orders. The Executive Chef and F&B Manager must ensure that the Captain Orders match the production inventories especially for expensive items (such as lobster, scallops, other seafood, steaks, lamb, etc.) The Executive Chef and F&B Manager should check the Captain Orders to Menu Item Sales Summary on a minimum weekly basis. The Cost Controller should verify (and indicate evidence of verification by using a rubber stamp) a minimum of five Captain Orders to the respective F&B dockets daily. The Cost Controller must ensure that docket continuity is done daily.