洲际酒店财务资产控制.docx

洲际酒店财务资产控制.docx

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洲际酒店财务资产控制

IV.AssetProtection

InventoryControl（库存控制）2

FinancialControls（财务控制）4

CashHandlingProcedures（现金处理程序）5

CreditCards（信用卡）7

GuestCredit（住客信用）7

BankDeposit（银行存款）8

PurchaseOrders（采购订单）9

AccountsReceivable（应收账款）9

GeneralCashier（出纳）9

BadDebts（坏账）10

Payroll（薪金总额）10

Checks（检查）11

Traveler'sChecks（旅差支票）12

VendingOperations（售货操作）12

AssetMarking（资产标记）13

Alarms（报警）13

Audio/VisualEquipment（音频视频设备）13

ComputerSecurity（计算机安全）14

InventoryControl

Maintainingcontrolovervaluableassetsandstorageareasisimportanttopreventshrinkageinsuppliesandmaterials.Someofthemorecommonareasincludecoolersandfreezers,drygoodsstorage,linen/housekeepingstorage,banquetstorage,audio/visualequipmentstorageandliquorstorage.

CoolersandFreezers

Thevalueofproductsstoredincoolersandfreezerscanbeconsiderable.Dependinguponoperations,highvaluefooditemssuchasmeatandfrozenseafoodshouldbestoredinseparate,limitedaccesscoolers/freezers.Whenfacilitiesarelimited,asinglecooler/freezermaybeusedbysecuringhighvalueitemsinarestrictedaccesscage.Accesstotheseareasshouldbecontrolledbythefoodandbeveragedirectorortheirdesignee.Preparationandstagingcoolers/freezersshouldbesecuredduringnon-operatinghours.Duringnon-operatinghours,sealsshouldbeplacedoncooler/freezerlocks.Allentriesanditemsremovedshouldbedocumented.

Whenkitchensareequippedwithexteriorexits,theyshouldbeequippedwithlocalaudibleordelayedegresspanichardwareandaCCTVcamerainstalledtodocumentegress.

Inventoriesshouldbeconductedatleastmonthly.Discrepanciesandhighfoodcostsshouldbethoroughlyinvestigatedtoascertainthecause.Intheeventthatakeyislostorbelievedcompromised,locksshouldbere-keyed.

DryGoodsStorage

Largestoreroomsshouldbeunderthedirectcontrolofthefoodandbeveragemanagerordesignatedpersonnel.Thispersonshouldberesponsiblefortheinventoryofthestoreroom.Thestoreroomshouldbekeptlockedatalltimesexceptwhenmerchandiseisremovedfordailyuse.

Allincomingshipmentsofmerchandiseshouldbeopenedandcomparedwiththeinvoicefromtheoriginalorder.Themerchandiseshouldthenbetakendirectlytothestoreroomandplacedontheshelves.

Tohelppreventspoilage,astrictFIFO（FirstIn,FirstOut）stockrotationprogramshouldbeimplemented.Whenstockrotationisinquestion,itemsmaybedatedwhentheyarereceived.

Linen/HousekeepingStorage

Thelinenstorageareasoneachfloorofthehotelshouldbelockedwhennotattendedbyanemployee.Thesuppliesinthestoreroomshouldbekeptinanorderlyfashiontosimplifythemonthlyinventory.Theinventoryshouldbeconductedbytheexecutivehousekeeper,orintheabsenceofthehousekeeper,byamemberofmanagementwhodoesnotworkinthehousekeepingdepartment.Anyshrinkageininventoryshouldbereportedandthoroughlyinvestigated.

LiquorStorage

Duetothehighcostandliabilityassociatedwithliquor,inventoriesshouldbetightlycontrolled.Whenselectingalocationforliquorstorage,asecure,limitedaccessstoreroomshouldbechosen.Tohelppreventtheft,accesstothestorageroomshouldbecontrolledutilizingauniquelykeyed1”deadboltorelectroniclock.Keystothestoreroomshouldberetainedbythefoodandbeveragedirectorortheirdesigneeandsecuredinalockedcabinet.Nootherperson,includingmembersoftheclean-upcrewormaintenancestaff,shouldhaveaccesstothisstorageroom.Hotelsexperiencinghighliquorcostsmaychoosetoinstallasecond,uniquelykeyed1"deadboltlock.Thekeystowhichshouldbecontrolledbysecurityorothermanagementstaff.Accesstothestoreroomwouldthenrequiretwokeys.

Thestorageroomshouldbestructurallysecure.Itshouldnotbeaccessiblethroughadropceiling,singlelayerdrywall,windowsorotherdoors.

A"bottleforbottle"issuingsystemshouldbeusedinfillingorders.Theordershouldbeaccompaniedbyawrittenrequisitionwithappropriatesignatures.

Anuniquestamporlabelshouldbeusedtomarkallbottlesashotelinventory.Bottlesshouldbelabeledwhentheyareplacedintostorage.Accesstothelabel/stampshouldbecarefullyguardedbythefoodandbeveragedirectorortheirdesignee.

Tokeepanaccurateinventoryandtopreventshrinkage,aperpetualinventoryshouldbemaintained.

Ifyourhotelexperiencesasubstantialnumberofroomserviceordersforliquor,considerhavingthefrontdesksupplyadailylistofroomstothebartenderthatcannothaveroomservicecharged.Thesewouldincludethoseroomswhichwerepaidforinadvancewithoutbeingsecuredbyacreditcard.

Tohelppreventemployeesfrompouringfromtheirownbottle,thefoodandbeveragedirectorand/orGeneralManagershouldconductunscheduledinventoriesofbarstocktodeterminethatallmerchandisebeingusedbelongstothehotel.

FinancialControls

TheAccountingdepartmentreliesonanumberofproceduralsafeguards.Wheneverpossible,thevariousaccountingfunctionsshouldbehandledbydifferentstaffmembers.

∙Allmoniesandchecksshouldbehandledbyoneindividual.

∙Anothermemberofthestaffshouldprocessthebankdepositsandchecks.

∙Bankreconciliationshouldneverbecompletedbythesamepersonwhoissuesthebankdeposit.

∙Accountsreceivableandaccountspayableshouldbeseparateoperationshandledbydifferentemployees.

∙Purchasingandreceivingfunctionsshouldnotbehandledbythesameperson.Thishelpskeepemployeesfrommisappropriatingcashandchargingsumstofalseaccounts.

∙Thegeneralcashierandaccountingofficesshouldbelocatedawayfromthepublicandguestareasofthehotelandifpossible,incloseproximitytothefrontofficecashhandlingarea.

∙Thegeneralcashier'sofficeshouldbeequippedwithasolidcoredoor,uniquelykeyed1"deadboltlockandaCCTVcamera.

InventoryControl

Inventorycontrolshouldbehandledbytheaccountingdepartment.Althoughsomedepartmentsperforminventoriesfortheirownbenefit,majorinventoriesshouldnotbeconductedbydepartmentheadsorsupervisorsfortheirowndepartments.Bettercontrolisobtainedwhentheinventorystaffcomesfromoutsidethedepartment.

MasterPayroll

Masterpayrollfilesshouldberoutinelymatchedwithmasterpersonnelfilestoensurethateveryoneonthepayrolliscurrentlyemployedbythehotel.Payrollsmayalsobepaddedwhenemployeesclaimtohaveworkedmorehoursthantheyactuallydid.Aneffectivetimekeepingsystemshouldbeemployedandsupervisedbythedepartmentheads.

Forms

Allorderforms,blankchecks,invoices,F&Bchecks,andotherformsrequiredforaspecificfunctionshouldbenumberedsequentially.Everynumbershouldbeaccountedfor,includingvoidsandthereasonforthevoid.Twosignaturesarerequiredonallchecks.

CashHandlingProcedures

BankContracts

Topreventfraudandembezzlement,hotelsshouldutilizeaneffectivebankcontractwhichoutlinestheemployeesstandardofconductandresponsibilities.Asamplecontractislocatedintheappendix.Useofthiscontractmayproveeffectiveinverifyingunaccountablemoniesfromemployees.

Banks

Cashbankscanpresentmanyuniquechallenges.Employeesshouldnevershareabank.Ingeneral,thereare2typesofcashbanks:

individualandshift.Banksshouldbelimitedinsizetotheamountnecessaryforconductingbusiness.Thisamountwillvarybasedontypeandlocationofhotels,seasonalconditions,andbyposition.

Associatesshouldhaveasecure,trafficfreeareaforpreparingdepositdropsandcountingtheircashdrawers.Areasusedforthestorageoffundsshouldbeavailableonlytothoseemployeeswhoaredepositingdropsorcollectingthedepositdrops.Allotheremployeesshouldkeepclearofthisareawhilemoneyisbeingcounted.Accesstocashhandlingareasshouldberestrictedtoemployeeshandlingfunds.

Tohelppreventtheft,thelocksonthecashdrawersatthefrontdeskshouldbeequippedwithuniquelykeyedandsecurelocks.GuestServiceRepresentativesshouldusetheselocksinreplacementoforinadditiontothelocksontheircashboxes.

GuestServiceRepresentativesshouldbetrainedtoconductpartialdepositdropsduringtheirshift.Partialdepositdropsshouldbemadeanytimetheircashdrawerbalanceisdoubletheirauthorizedbank.Authorizedbanksshouldbelimitedtotheamountnecessarytoconductbusiness.

IndividualBanks

Whenutilizingindividualbanks,thebankisassignedtoasingleindividualwhomaintainscare,custodyandcontrolofthatbankatalltimes.Thebankshouldbesecuredinasafedepositboxinwhichtheemployeecontrolstheonlyaccesskey.Atthebeginningofeveryshift,theemployeeremoveshis/herbankandtransportsittothecashdrawertheywillbeusingfortheirshift.KeysforthecashdrawershouldbeobtainedfromthepriorshiftorManageronDuty.Duringshiftoperations,thecashdrawerdoorshouldremainlockedandshouldonlybeopenedwhenconductingatransaction.Attheendofeveryshift,theemployeeshouldremovetheirbankandproceedtothecashcountingareaorcountingroom.There,theemployeeshouldcountoutthedrawer,andreturnthedrawertoitsdesignatedbalanceminusanydue-backs.Excessfundsshouldbepreparedandplacedinadropenvelope.Theenvelopeshouldthenbesealedandtheemployeeshouldsigntheirnameacrosstheseal.Thesealedenvelopeshouldbedroppedintheassigneddropsafe.Thisprocedureshouldbewitnessedanddocumentedonthedroplogform.Asampledepositlogisincludedintheappendix.

ShiftBanks

Shiftbanksmaybeassignedtothefrontdeskortoindividualshifts.Banksshouldbefunded