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05 Sop - Control & Unused Check
05 Sop - Control & Unused Check
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STANDARD:
In an effort to minimize the chances of fraud and to ensure that the correct account numbers
check numbers etc. are printed on all checks, all unused checks must be properly secured by
the hotel
PROCEDURE:
1. Control on Circulation of Unused Checks - The supply of unused checks must be adequately
safeguarded at all time. Upon receipt from the printer or bank, the checks are stored in a
secured area under the control of the Financial Controller. The distribution of all checks, by
the Financial Controller or Assistant Financial Controller must be logged. Checks given to
Accounts Payable must only meet the daily requirement. The same principle applies to payroll
checks which are issued to the paymaster.
2. Utilization of checks - All checks drawn by the hotel must be double-checked. The following
information must be included when completing a check:
Date
Name of payee only
Amount in figures
www.kagum-hotel.com
3. The remittance advice supporting the checks must contain the following:
Date
Hotel references (number of the payable voucher)
Invoice number or other reference supplied by the payee
a. Control of used checks - Checks must be administered according to strict numerical order.
When a computer is used, the sequence number is controlled. When a manual system is used,
the sequence number is controlled through the checks book.
b. Control of signed checks - Signed checks must not be returned to and handled by the Accounts
Payable Clerk. Another employee, completely segregated from the function of drawing checks
(usually the GM’s secretary) prepares the checks for sending out
c. Voiding checks - Whenever it is necessary to void a check, “VOID” must be written in ink on
the checks. All void checks must be kept for audit purposes.