A 

night auditor is a hotel employee who typically handles both the duties of the  front desk agent and
some of the duties of the accounting department. This is necessitated by the fact that most fiscal days
close at or around midnight, and the normal workday of the employees in the accounting department
does not extend to cover this time of day.
In larger hotels, night auditors may work alongside other nighttime employees, such as security officers,
telephone attendants, room service attendants, and bellhops. In smaller hotels and motels, the night
auditor may work alone, and may even only be "on-call", meaning that once he or she completes running
the daily reports, the auditor retires to an area away from the desk while remaining available to attend to
unexpected requests from guests.

Function of night audit

Accounting function
The night audit itself is an audit of the guest ledger. The guest ledger (or front office ledger or transient ledger) is
the collection of all accounts receivable for currently registered guests. It can also be defined as the collection of all
guest folios. A folio (billing receipt) is the account of an individual guest who is currently registered. The guest
ledger is distinct from the city ledger, which is the collection of accounts receivable for non-registered guests (such
as credit card companies). The purpose of the night auditor is, but is not limited to, ensuring the accuracy of all
financial information, and gathering all needed paperwork to complete the audit. This will include pulling any or all
checked-out guests' registration cards, and making sure all guests are checked-out in the system that should be
checked-out.
One task of the night auditor is posting the day's room rate and room tax to each guest folio at the close of
business (which usually occurs from midnight to 2 AM).
Second, the night auditor must ensure the accuracy of the charges to the guest folios, ensuring that the sum of
revenues due to accounts receivable from the various departments (i.e. Food & Beverage, Rooms, gift shop) found
on the department control sheets equals the sum of the charges made to the guest folios.
The folios for guests who are scheduled to leave the next morning may be printed and delivered to the guests'
rooms.
Most hotels currently use computerized property management systems (PMS) to help perform the night audit. This
has significantly reduced the amount of time required to perform the audit, as well as the arithmetic skill required
of the auditor. An audit for a 1,000-room hotel can be completed in an hour with a PMS, whereas it would have
taken an eight-hour shift using previous generation technology (the NCR 4200 mechanical system). [citation needed]
Another duty of night auditors is to run daily management reports off the PMS. These include occupancy reports,
calculations ofaverage daily rate (ADR) and revenue per available room (Revpar).

Front Desk function

Main article: Front Desk
In addition to the accounting function, night auditors may also be required to perform the typical front desk
functions during thegraveyard shift. These functions include check-in, check-out, reservations, responding to guest
complaints, coordinating housekeeping requests, and handling any emergencies that may arise.
Due to the nighttime shift, the clientele that the night auditor must deal with may be different than that of a
typical front desk agent. At some properties, night auditors are known for frequent interactions with prostitutes,
who tend to visit hotels at late hours for rendezvous with guests and the graveyard shift staff. [1]
Night auditors usually work alongside a security officer to maintain a level of security during late-night hours for
both night staff and guests.