Night Audit

*The night audit department of the front office is defined as the team that assumes the role of
reconciling a hotel’s daily activities and transactions.

*This department compiles a series of reports and data into a report called the night audit report for
management review.

Night Audit Duties

*Generate the summary and statistical data compiled into the night audit report.

*Verify daily hotel transactions.

*Assume responsibility for certain front office functions, such as front desk and PBX. (Private Branch
Exchange)

*In many cases, the leader of the night audit team will serve as the Manager On Duty (MOD) in the
absence of senior management.

Night Audit Reports

*The night audit team’s primary responsibility is to verify the posting of charges within the guest
ledger. This is done by a series of reports.

*Each report generated by night audit is verified and documented to ensure accuracy.

*Why are these reports so important?

*The night audit reports vary by hotel, but they often include:

-Room rate posting report

-Outlet/ancillary reconciliation report

-Food and beverage potential report

-Food/beverage audit report

-PMS summary-posting report