Finance Full Moves Sop

Finance Standard Operating Procedures
TABLE OF CONTENTS

ADMINISTRATION

AD01-: DUE DATES............................................................................................ 9
AD02-SOP: CONTROLLER'S PERIODIC CHECKLIST FOR FULL SERVICE
HOTELS.............................................................................................................. 10
AD03-SOP: BACKGROUND INVESTIGATION OF EMPLOYEES..................... 14
AD04-SOP: INTERNAL AUDIT.......................................................................... 15
AD05-SOP: LOCAL SOP's............................................................................... 16
AD06-SOP: KEY CONTROLS............................................................................18

ACCOUNTS PAYABLE

AP01-SOP: INVOICE AND CHECK PREPARATION....................................... 25
AP02-SOP: CHECK SIGNING PROCEDURES................................................. 28
AP03-SOP: CAPITAL EXPENDITURES.............................................................. 29
AP04-SOP: EXPENSE REPORTS........................................................................ 32
AP05-SOP: TRAVEL AGENT COMMISSIONS................................................. 33
AP06: GROUP TRAVEL AGENT COMMISSIONS............................................ 34
AP07-SOP: PURCHASE ORDERS..................................................................... 35
AP08-SOP: VENDOR CREDIT LETTER.............................................................. 37

ACCOUNTS RECEIVABLE

AR01-SOP: CREDIT POLICY............................................................................ 38
AR02-SOP: GUEST & CITY LEDGER................................................................. 44
AR03-SOP-: RETURNED CHECKS.................................................................... 47
AR04-SOP: ALLOWANCE FOR DOUBTFUL ACCOUNTS................................ 48
AR05-SOP: CITY LEDGER AGING STANDARDS............................................ 50
AR06-SOP: GUEST LEDGER ADJUSTMENTS.................................................... 51
AR07-SOP: ADVANCE DEPOSITS................................................................... 52
AR08-SOP: ACCOUNTING FOR CHARGE BACKS........................................ 53
CASH CONTROLS

CA01-SOP: HOUSE FUNDS & AUDITS............................................................. 54
CA02-SOP: PETTY CASH................................................................................. 61
CA03-SOP: CHECKING ACCOUNTS............................................................. 63
CA04-SOP: BANK RECONCILIATIONS.......................................................... 65
CA05-SOP: DROP SAFE PROCEDURES.......................................................... 66
CA06-SOP: CONSOLIDATED DEPOSITS......................................................... 69
CA07-SOP: CASH OVER / SHORT.................................................................. 75
CA08-SOP: ARMORED CAR SERVICE........................................................... 76
CA09-SOP: CREDIT CARD PROCESSING...................................................... 77
CA10-SOP: EMPLOYEE ADVANCES.............................................................. 78
CA11-SOP: TRAVEL ADVANCES.................................................................... 81

DATA PROCESSING

DP01-SOP: SOFTWARE LICENSE..................................................................... 82
DP01-SOP: BACKUP OF SYSTEMS.................................................................. 83

FINANCIAL CONTROLS

FC01-SOP: FINANCIAL CONTROLS - LTD...................................................... 84
FC02-SOP: CHECK BOOK ACCOUNTING.................................................... 94
FC03-SOP: FINANCIAL STATEMENT PACKAGE............................................ 95
FC04-SOP: CONTROLLER'S CHECKLIST......................................................... 96
FC05-SOP: BALANCE SHEET RECONCILIATION......................................... 103
FC06-SOP: FULL YEAR FORECASTING......................................................... 108
FC07-SOP: PREPAIDS & ACCRUALS............................................................ 110
FC08-SOP: FLOW THROUGH PROFIT............................................................ 112
FC09-SOP: GENERAL LEDGER INPUT........................................................... 113
FC10-SOP: NIGHT AUDIT INCOME VERIFICATION..................................... 114
FC11-SOP: SPECIAL EVENT ANALYSIS......................................................... 115
FC12-SOP: CASH FLOW................................................................................ 116
FC13-SOP: LEASES & CONTRACTS.............................................................. 117
FC14-SOP: CORPORATE OFFICE EXPENSES............................................... 123
FC15-SOP: CASH PAYMENTS OVER $10,000.............................................. 124
FC16-SOP: LEGAL CLAIMS........................................................................... 125
FC17-SOP: SALES TAX RETURNS................................................................... 126
FC18-SOP: REQUIRED DISCLAIMERS........................................................... 127

FOOD & BEVERAGE CONTROLS

FB01-SOP: F & B PRIMARY CONTROLS........................................................ 128
FB02-SOP: F & B COST CREDITS................................................................... 131
FB03-SOP: CHECK CONTROLS..................................................................... 134

PAY ROLL

PR01-SOP: SCHEDULING.............................................................................. 138
PR02-SOP: TIP DECLARATION...................................................................... 140
PR03-SOP: DEDUCTIONS NOT TAKEN.......................................................... 142
PR04-SOP: TIME CLOCK REPORTS............................................................... 143
PR05-SOP: APS TIME CLOCK REPORTS........................................................ 145
RC01-SOP: RECORDS RETENTION................................................................ 148
RC01-SOP: RELEASE OF RECORDS TO GUESTS........................................... 158
RC03-SOP: RELEASE OF RECORDS TO GOVERNMENT OFFICIALS........... 159

DUE DATES
VISION: To define dates and times that reports are due to the
Tecton corporate office.
TEAM PLAYERS: FINANCE
MOVE #: AD01
EFFECTIVE DATE: 12/01/05
DATE REVISED: 5/05/10

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M.O.V.E.S.
Managing Operating
Visions Ensuring Success
RESPONSIBILITY
It is the responsibility of the General Manager to insure that all reports are
delivered in a timely fashion.
SCHEDULE
REPORT DUE DATE TIME METHOD
Financial Package (see below)
10
th
of
Month
5 pm Upload to Extranet
Controllers Checklist
Cash Flow
10
th
of
Month
Weekly Snapshot
Every
Thursday
Noon E-Mail to Corporate
Forecast
25
th
of
Month
Forecast Snapshot
25
th
of
Month
5 pm E-mail to Corporate

Notes:
1. If due date falls on a weekend or a holyday, the reports are due the next business day.
2. For year-end reporting purposes, the financials will be due on the 15
th
of J anuary, unless it falls on a
weekend, in which case it is due on the next business day.
Financial Package Components:
General Managers Critique
Financial Statement
Balance Sheet
AR and AP Recap
Capital Projects
Sales Report
Star Report
Leases, Contracts and License Schedule
Guest Satisfaction Report (UNIFOCUS)
Full Year Forecast

CONTROLLERS PERIODIC CHECKLIST
FOR FULL SERVICE HOTELS
VISION: The Controller is to establish a review of key procedures to
safeguard the financial operation of the hotel and to assist in the
compliance with the Key Financial Controls.
MOVE #: AD02

Page 10 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure that reviews are in concurrence
with the frequency indicated.
PROCEDURE
The Controller and/or Assistant Controller are to review the following procedures
as indicated:
1. Daily
a. Review all guest ledger adjustments, paid outs and gift shop discounts,
housekeeping discrepancy reports and night audit log.
b. Review management house charges; route to Executive Committee
for approvals.
c. Review daily revenue report.
d. Review credit limit report after reviewed by Accounts Receivable and
approved by the Front Office Manager.
e. Review security reports.
f. Review credit approval for groups.
g. Review PMS daily report guest ledger, city ledger, and advance
deposit control figures to ensure they balance to PMS detail. Verify
PMS ledger balances with M3 daily report.
h. Review daily bank balance for current cash position.
i. Review city ledger payment log and verify with account receivables
posting.
j. Sign off and verify all account receivable adjustments and credit card
adjustments.
k. Review daily over/short report and ensure departmental follow up and
adherence to policy.

MOVE #: AD02

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M.O.V.E.S.
Managing Operating
2. Weekly
a. Review all over 60 day accounts, returned checks and charge backs
for collection efforts.
b. Review labor reports at Executive Committee meeting. Review
deviations with Department Heads, i.e., where productivity goals are
not being achieved. Distribute overtime reports to respective E.C.
members.
c. Review Checkbook Accounting Report with department head.
d. Review petty cash reimbursement.
e. Attend and participate in weekly sales strategy meeting.
f. Review invoices and other backup for accuracy when checks are
signed.
3. Monthly
a. Review all outstanding wage advances.
b. Reconcile all balance sheet and bank accounts prior to the close of
the following month. Ensure any outstanding items in A/R clearing
accounts and miscellaneous receivables clear by next closing.
c. Reconcile individual capital expenditure summaries to the general
ledger and ensure compliance to Tectons Capital Expenditure Policy.
d. Ensure that credit meetings are held with the proper personnel.
e. Review the tax exempt report and ensure that all Sales, Local and
Occupancy Taxes are paid timely and accurately.
f. Ensure all cashier banks are counted on a surprise basis at least once a
month and retain evidence of the count. Review all contracts for
accuracy.
g. Audit General Cashiers safe at least twice per month on a surprise
basis and retain evidence of the count.

MOVE #: AD02

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M.O.V.E.S.
Managing Operating
h. Review food and beverage purchases with the Chef and Director of
Food and Beverage to ensure that all invoices are accounted for
before closing the period.
i. Prepare monthly financial statement package and send to Corporate.
j. Participate in (Accounting Representative) and review all inventories.
Research major cost variances.
k. Prepare and submit full year forecast.
l. Ensure that all franchise fees, management fees and royalties are paid
in accordance with the management and franchise contracts.
4. Other Periodic Requirements
a. Follow up on response to internal audit program. Inspect for
compliance with appropriate action to be taken.
b. Coach and counsel department associates and managers as needed.
Update goals and development plans via rap sessions and annual
reviews.
c. Complete Controllers audit once a year. Audit other areas as
needed.
d. Conduct a complete payroll payoff twice a year.
e. Periodically require bids on supply purchases.
f. Review adherence to Record Retention Policy at least annually to
ensure compliance with state and federal guidelines.
g. Review and update the contracts and leases on file on a regular basis.
h. Review Sales, Front Desk and Catering Bonus Worksheet and Annual
Executive Committee Bonus Worksheet.
i. Ensure all real estate taxes and mortgage payments are paid in
accordance with the management contract.
j. Ensure all Tecton and Owners payments are paid promptly.

MOVE #: AD02

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M.O.V.E.S.
Managing Operating
k. Update Accounting S.O.P. Manual as directed from Tecton. Educate
hotel management and enact policies.
l. Ensure the medical employee/employer calculations and deductions
are correct.
m. Once a year, the Controller and the Assistant Controller will work (at a
minimum) one night audit shift each, separate of one another, to
ensure night audit controls are at an optimum.

BACKGROUND INVESTIGATION OF
EMPLOYEES
VISION: All employees are to have background checks performed
prior to a final offer of employment.
MOVE #: AD03

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the property Human Resources Department to see that a
complete and thorough investigation is made of all employees. When a
promotion or transfer into a cash handling or high guest access position is made,
additional background checks should be performed. High guest access
positions are housekeepers, engineers, bell persons, storeroom clerks and
receiving clerks.
PROCEDURES
ALL EMPLOYEES:
Reference check with at least three prior employers, if applicable, with
determining reasons why they left each of their jobs. Verify dates of
employment, pay, and rehire status. Obtain as much information from the direct
supervisor or department head.
If the applicant is still employed, his or her present employer should not be
contacted unless advance approval is obtained from the applicant. In the
event of employment, materials directly related to the interview process should
be retained as a permanent part of the employees record.
CASH HANDLING EMPLOYEES, SECURITY OFFICERS & HIGH ACCESS POSITIONS:
An outside reference/background verification company may be used for these
searches. The employee must give written authorization to proceed with this
investigation. The investigation should include:
Credit Check
Arrest record check in each city or state for the past 5 years
Verification of college degree, if applicable
If the reports surface inconsistencies or discrepancies, they should be verified.
Once verified, appropriate action should be taken by the Director of Human
Resources and the General Manager after consulting Corporate Human
Resources.

INTERNAL AUDIT
VISION: Every property is to be audited by a Tecton representative
at least once each year.
MOVE #: AD04

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M.O.V.E.S.
Managing Operating
PROCEDURE
1. The property will be notified at least one week in advance of a scheduled
internal audit.
2. The Tecton representative will perform the audit with the Controller and/or
General Manager. Accounting staff and department heads may also be
interviewed during this process.
3. Within two weeks the property will receive the graded audit.
4. Within two weeks a response is to be prepared with action plans and due
dates as to when the property will be in compliance.
5. Internal Audit checklist available on Tecton Extranet.

LOCAL SOPs
VISION: This is to outline the formal procedure for preparation,
approval and maintenance of LSOPs.
MOVE #: AD05

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to monitor compliance and maintain
current files on all Accounting LSOPs that affect their area.
PROCEDURE
1. When a Tecton Accounting Standard Operating Procedure cannot be
implemented because of limited number of staff or lack of technology, an
LSOP must be developed to accomplish the intended control.
2. An LSOP may be developed to deal with specific issues not already covered
by a Tecton SOP.
3. At no time may an LSOP contradict or supersede any Tecton SOPs. They
must have a policy statement, responsibility and procedure and be
approved by Regional Controllers or VP of Finance before implementation.
4. All LSOPs must be written in the same format as Tecton SOPs. They must
have a policy statement, responsibility and procedure and be approved by
Regional Controllers or VP of Finance Corporate before implementation.
5. The Request for Exception from Policy form must accompany the LSOP
submitted.

LOCAL SOPs
VISION: This is to outline the formal procedure for preparation,
approval and maintenance of LSOPs.
MOVE #: AD05

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M.O.V.E.S.
Managing Operating
TECTON HOSPITALITY
REQUEST FOR EXCEPTION FROM POLICY
HOTEL NAME: DATE:
POLICY FROM WHICH EXCEPTION IS BEING REQUESTED:

REASON FOR REQUEST:

WHAT IS THE BENEFIT THE PROPERTY WILL GAIN MAKING THIS CHANGE?

WHAT ARE THE POTENTIAL RISKS INVOLVED IF THIS CHANGE IS IMPLEMENTED?

SUBMITTED BY:
APPROVALS:
REGIONAL CONTROLLER VP OF FINANCE
DATE OF FINAL APPROVAL
PLEASE ATTACH THE LOCAL STANDARD OPERATING PROCEDURE WHICH WILL REPLACE THE
POLICY BEING ALTERED

KEY CONTROLS
VISION: Compliance with tight key controls ensures guest and
associate safety, prevents pilferage and maintains compliance
with primary financial controls.

MOVE #: FN-SOP-AD-06
DATE ISSUED: 9/27/02

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M.O.V.E.S.
Managing Operating

Key Security / Lock Boxes
- All keys (hard and electronic) are to be kept in secure lock boxes
- Keys for lock boxes are to be held by the Department Head, Supervisor on Duty or
Manager on Duty, and maintained in a safe when not in use (i.e. overnight).
- Key Log Books must be kept at every lockbox

Key Log Books
- Key Log Books/Binders must be kept at every Lock Box. See sample page attached.
- Logs should identify which key (hard or electronic) is being issued/returned, to who, time,
and Supervisor issuing the key. Associate and Supervisor both need to sign keys in and
out. A supervisor or manager MUST be present when keys are issued and returned, and
all key issues and returns must be signed/witnessed on the Log by the
supervisor/manager
- A new log page should be started for each day.
- Logs/Log pages should be filed, and kept for 7 years.
- Under no circumstances should keys be carried off property
- If an individual has left property without returning keys, that individual must immediately
return the key to the property and a report filed with the appropriate department head for
further action.

Key Inventories
- Inventories are to be conducted at the end of each shift, minimum daily.
- Supervisor must ensure all keys are accounted for, either physically present in the Lock
Box, or signed out appropriately in the Log Book.
- Supervisor must sign the Log Book on completion of the shift/daily inventory certifying that
all keys are accounted for.

Key Log Audits
- Regular random audits must be conducted by the Department Head, Controller, and
General Manager, minimum monthly. The manager conducting the audit must certify in the
log that the audit was conducted and all keys appropriately accounted for.
- Key Log audit verification will be part of the Operations Audit.

KEY CONTROLS


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M.O.V.E.S.
Managing Operating

Master Key Schedule
- A schedule of Master Keys whether hard or electronic (including sub-master, section, floor,
etc) must be kept in the hotel safe
- The schedule must list each key ID, areas it accesses, and the department it was issued
to
- Department Heads must sign Key Requisition (sample attached) to obtain or have a
master key created
- Master Keys issued to specific individuals (i.e. GM, FOM, Exec HK, Chief Engineer) must
be specifically noted and signed for by the individual on the Master Key Schedule.
- Only the General Manager may determine who can issue or create master keys
- Any new master keys issued or created must be updated on the Master Key Schedule
- Department Heads are responsible for master keys issued to their departments, and the
subsequent security of master keys. Department Heads are responsible for ensuring the
key control policy and SOP is enforced within their departments
- The General Manager is responsible for ensuring Department Heads are compliant with
the Key Control policy and SOP at all times, and can be verified in the Operations Audit

Associate Key Control Agreement
- A copy of the Associate Key Control Agreement is attached
- All Associates requiring access to hard or electronic keys to carry out their duties are
required to complete the Key Control Agreement. The Agreement must be read,
understood, and signed by the Associate and their Manager and placed on the Associate
File. As a general rule, all Associates should sign a Key Control Agreement as part of their
new-hire paperwork.
- Keys must not be issued to Associates who have not signed a Key Control Agreement

Terminated Associates
- All keys must be retrieved from any Associate upon termination (whether voluntary or
involuntary) before they leave the property
- Master keys issued specifically to an individual must be returned to the safe and updated
on the Master Key Schedule as returned. The General Manager should determine whether
that key (typically electronic) should be destroyed or can be re-issued.

KEY CONTROLS


Page 20 of 155

M.O.V.E.S.
Managing Operating

Missing and Deprogrammed Keys
- Missing keys must be reported to the Manager on Duty or General Manager immediately
- If a key is determined missing or an associate has lost a key for more than 4 hours,
Engineering will be notified immediately to reprogram all hotel locks or the appropriate
hard key lock changed out. A report will be filed with the appropriate department head.
- A missing/lost key report must be completed when a key is lost. Missing/Lost Key reports
should be kept in the Key Log book.
- Deprogrammed keys should be returned to the Department Head who will complete a Key
Requisition to request a new key to be issued or created. The Master Key Schedule must
be updated accordingly.
- Master Keys lost or deprogrammed should be recorded on the Master Key Schedule

Issuing Guest Room Keys to Guests
- No more than 2 keys should be issued to a guest unless there are additional persons in
the room requiring keys
- Names of all occupants in the room (receiving keys) should be noted in the PMS
- Blank guest keys should be kept in a secure location
- A policy and procedure should be put in place for returning guest keys left in rooms, etc.,
to the front desk for security and re-use

Additional Keys for Guests
- Guests must produce photo ID and be registered guests in order to receive additional or
replacement keys
- Care should be taken to ensure the correct departure date is coded onto additional guest
keys

Locking Out a Guest
- The General Manager, Manager on Duty, or Director of Security may lock out a guest for
non-payment, failed credit, or failing to check out, or other serious circumstances requiring
the Manager to speak with the guest before allowing them to return to their guestroom.

E-Keys (Emergency Keys)
- A set of Emergency Keys (E-Keys) should be kept in the hotel safe or safety deposit box;
a secure location accessible by authorized managers in the event of an emergency or key
system failure.

KEY CONTROLS


Page 21 of 155

M.O.V.E.S.
Managing Operating

- A log must be kept with the E-Keys itemizing the keys included in the E-Key pack, and
their access. This log is different from the Master Key Schedule and any other key log, and
must be kept with the E-Key pack.
- E-Keys may only be issued in the case of an emergency or key system failure
- When E-Keys are issued, the log should be updated to show the date, time, reason and
authorized manager issuing them
- Once the emergency has passed, or the Key System is once again functional, all E-Keys
are to be returned to the E-Key pack and secured.
- The Manager must update the E-Key log with date/time certifying that all E-Keys are
returned and the E-Key pack is complete and ready for future use as necessary.

Page 22 of 155

ASSOCIATE KEY/LOCK CONTROL AGREEMENT

By signing this form you are accepting full responsibility in the action of receiving, returning, and/or
issuing keys and locks, and the security of them while in your possession.

1) With the singular exception of office keys, by AUTHORIZED office staff, ABSOLUTELY NO
HOTEL KEYS SHALL BE REMOVED FROM THE HOTEL PROPERTY. If the nature of
your duties is such as to cause you to leave the property, or if you leave the property for a
break, TURN YOUR KEYS IN TO YOUR DEPARTMENT HEAD. If your Department Head
is unavailable, your keys may be turned in to the Front Desk or Hotel Manager on Duty.
Should you discover that you have inadvertently left the property with such keys in your
possession, immediately contact the Hotel Manager on Duty and advise him/her of the keys
in your possession in the most expeditious manner possible. DO NOT WAIT UNTIL YOUR
NEXT SHIFT, OR UNTIL AFTER LUNCH, OR THE NEXT DAY. It should be assumed that
any such keys removed from the property have been stolen unless this procedure is
followed. This directive specifically includes individual guest suite keys.

2) Unless specifically instructed in writing by authorized senior management, no associates
may duplicate, cause to be duplicated, or in any manner make any drawing, tracings or
impressions, or record any key codes that would allow duplication, by themselves or other
persons, of any hotel key.

3) With the exception of appropriate suite keys being issued to hotel guests registered to that
suite, NO HOTEL KEYS WILL BE ISSUED OR IN ANY MANNER GIVEN TO ANY NON-
HOTEL ASSOCIATE.

4) Having accepted issue of hotel keys, key rings, key sets, the accepting associate has full
responsibility for the use, safekeeping, and turn-in of said keys to the issuer or authorized
turn-in point. This responsibility cannot be delegated or assigned to another person. You
must not allow someone else to do this for you. .

a) Keys, once accepted, should be kept on the person of the receiver. Keys may not be
left unattended unless secured in a locked drawer, safe or safe box. Keys must
never be left on a desk top, work station, cart, in a jacket or uniform pocket hung in
an unsecured area, or in any similar situation that would have them out of the control
of the receiver.

b) If the seal on a sealed key ring/set is broken or otherwise ineffective, it is the
immediate responsibility of the receiver to bring this ring/set to the attention of senior

Page 23 of 155
management. Failure to make this required notification to management shall be
considered gross negligence and shall result in disciplinary action.

c) Loss or theft of any key ring/set must be immediately reported to the departmental
manager. Departmental management is required to make immediate notification to
the hotel General Manager, or, in the event of inability to contact the General
Manager, the Hotel Manager on duty. Failure to make such immediate notification
shall constitute grounds for termination for cause.

These Hotel Policies/Rules of Operation are admittedly strict and deliberately inflexible.
They are designed to protect you and our guests from unauthorized persons having access
to our property or persons. They are intended to make our hotel as secure as we practically
can, and are accordingly considered ongoing conditions of employment of staff and
management alike. Your whole-hearted cooperation and compliance are required at all
times.

5) ISSUED KEYS BECOME YOUR RESPONSIBILITY!

a) No keys are to leave the property at any time.
b) No keys are to be duplicated.
c) No Master Keys may be issued to non-hotel associates.
d) Keys are not to be left unattended.
e) Lost or broken keys must be reported immediately to senior management.

Keys that are not numbered and are personal keys may not be issued to anyone but the
individual to whom the personal key belongs.
Keys must be signed back in and returned before leaving the hotel. Failure to comply with
the preceding or any negligence thereto will result in disciplinary action, up to and including
termination.
I understand and agree that under no circumstances am I allowed to enter any locked area
of the hotel, including guest rooms, without prior Department Head, Supervisor, or
Manager on Duty approval, and even then I will only enter to complete my duties or for the
good cause of the hotel.
I understand that abusing these rules will also result in disciplinary action up to and
including termination.

I have read and understand the Key Control SOP, and acknowledge this form will be
placed in my Employee File.

Associate print name____________________________________________

Associate signature________________________ Date______________

Managers Signature________________________ Date_______________

Page 24 of 155

KEY REQUISITION FORM

Department:_____________________________________________

Requested by:___________________________________________(Printed name)

Authorized by:___________________________________________(Name and signature)

Date:__________________________________________________

Key to allow access to the following areas (cross out blanks):
_________________________ ___________________________
_________________________ ___________________________
_________________________ ___________________________

By signing this form, you are assuming full responsibility in the action of receiving,
returning, and/or issuing a specific key or lock, and understand that you are bound by the
Key Control SOP and Associate Key Control Agreement.

Associate print name_________________________________________
Associate signature__________________________________________
Date_________________
Managers Signature__________________________________________
Date_________________

INVOICE AND CHECK PREPARATION
VISION: To create a standardized system for all invoice approvals
and check preparations. To record invoices accurately in the
proper accounts and financial periods.
MOVE #: AP01

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M.O.V.E.S.
Managing Operating
PROCEDURE:
1. All non-food and beverage invoices are sent to accounting initially, not to a
department head. Duplicate copies of invoices should be destroyed.
2. All packing slips, Bills of Lading or delivery tickets should be forwarded to
accounting.
3. Invoices should be stamped upon receipt with a voucher stamp which
contains the following information:
Expense Account No (may be several lines)
Received By
General Manager Approval
4. Invoices are matched with Purchase Orders, packing slips, etc. and routed
for approval. Invoices must be returned immediately to the accounting
office. Under no circumstances may an invoice be held by a manager.
5. All invoices must have Purchase Orders attached with the following
exceptions:
Utility Bills
Monthly Leases
Monthly Franchise or Corporate Fees
Food and Beverage Invoices
Tax Payments
Executive Office Expenses
Professional Services
Contractual Services with a Set Amount

MOVE #: AP01

Page 26 of 155

M.O.V.E.S.
Managing Operating
6. Food and beverage invoices should be signed and dated at the time of
delivery by an authorized receiver and entered on the daily Purchase Log.
These logs will be balanced to the general ledger at month end.
7. Never pay from a statement. Never pay a previous balance or balance
forward on an invoice.
8. Check requests should only be used for items that do not have an invoice
such as advances, CODs or mail orders. A detailed description should be
included on the check request with any other information attached. COD or
mail order items must have some sort of back-up attached:
Faxed estimate from Vendor
Copy of flyer or ad for item
9. Coupon payments, applications or other bills that must be returned with
payment should be photocopied and the photocopy processed as the
invoice.
10. Petty Cash reimbursements should be recapped at least at month end, but
weekly if needed. Individual Petty Cash slips should never exceed $150.00,
unless COD or emergencies. All back-up should be properly signed and
approved with receipts attached. The reimbursement form should have the
following information:
Date of Transaction
Payee
Reason
Account Number
Amount
11. Expense Reports should be turned in for reimbursement no later than the
week following the week of travel or the transaction takes place. Forms must
be filled in completely with all receipts attached and be approved by the

MOVE #: AP01

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M.O.V.E.S.
Managing Operating
department head and General Manager. General Manager Expense
Reports must be approved by Tecton VP of Operations.
12. Use tax should be added to any invoice from out of state. It should not be
paid to the vendor but rather accrued to use tax and increase the expense
amount. There should be a current State Sales Tax Rules & Regulations book
in the accounting office.
13. Cash discounts should be taken whenever possible and credited to the
proper expense account.
14. Checks should have a separate voucher to attach to the invoices and file in
alphabetical vendor files. This should be the third section of a laser check or
a copy of a carbonized check.

CHECK SIGNING PROCEDURE
VISION: To create a check signature control to protect the integrity
of all cash disbursements.
MOVE #: AP02

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
Check signing is a very important exercise and the signatory will be held
accountable. It will be the responsibility of the signing parties to verify the
accuracy of each check. Review the Accounts Payable Policy and apply each
point as relates to each check. Verify that all back-up is attached to the check
and that the amounts on the back-up are the same as the amounts on the
check.
PROCEDURE
At a full service property, all checks must have two signatures, General Manager
and one other property designate as determined by the VP of Operations and
Corporate Controller. This will be specific to each property. At a limited service
property or an independent property, checks shall be signed by the Regional
Controller, and on a weekly basis the General Manager will approve the check
register.
Bank resolutions will include the authorized property signatures and two Tecton
officers. Copies of the bank resolutions must be retained on property with an
additional copy to the Tecton corporate office. The checks are to be
maintained in the accounting office in a locked cabinet and issued numerically

CAPITAL EXPENDITURES
VISION: To establish guidelines for the purchase and approval
process of capital items.
MOVE #: AP03

Page 29 of 155

M.O.V.E.S.
Managing Operating
PROCEDURE
During the budgeting process each year a capital budget will be prepared.
This will include capital equipment purchases for the upcoming year and a
three (3) year major capital plan.
A capital purchase is defined as a purchase of an asset that has a life of at least
two (2) years and a value of at least $1000.00.
Equipment repairs may also be capitalized if the amount exceeds $5,000.00 and
extends the life of the asset by three (3) years or more.
Building repairs and improvements must exceed $2,000.00 and extend the useful
life by three (3) years, not just maintain the asset. This would include paving
parking lots, repairing sidewalks, pool, etc.
The Capital Requisition must be prepared and approved prior to the
expenditure. Three bids, if possible, must be obtained and attached to the
Capital Requisition. Once the Capital Requisition is approved, the property may
proceed with the expenditure, provided proper funding is available. If replaced
equipment is sold, the Capital Requisition should document the sale and the
funds received should be treated based on the propertys individual
management agreement.
If the major project exceeds the budgeted amount, a written explanation must
accompany the Capital Requisition.
Any unbudgeted purchases must have written explanations included with the
Capital Requisition.

MOVE #: AP03

Page 30 of 155

M.O.V.E.S.
Managing Operating
REQ#
TECTON
CAPITAL REQUISITION
DATE:
PROPERTY NAME:

Description of Capital Asset to be Purchased

Reason for Expenditure

Disposition of Replaced Equipment

Total Cost of Capital Asset
Item Cost
Shipping
Sales Tax
Installation
Total Cost
Proceeds from Disposition
Net Cost

Approvals
Department Head
Controller
General Manager
Executive VP of Operations

MOVE #: AP03

Page 31 of 155

M.O.V.E.S.
Managing Operating
The original of this form must be maintained in a Capital file with the three bids
and a copy of all related invoices. One copy of this form must be attached to
the original invoice. This copy will serve as the Purchase Order.

EXPENSE REPORTS
VISION: To ensure Expense Reports have appropriate
documentation, proper approval and expensed in a timely
manner.
MOVE #: AP04

Page 32 of 155

M.O.V.E.S.
Managing Operating
1. The approved Tecton Expense Report is to be used and completed. All
Expense Reports must be submitted the following week of the expense.
2. Original receipts should be attached for each expense.
3. Any outstanding cash advances should be deducted from the total of the
Expense Report. If there is a balance due to the hotel, it should be paid
back to the hotel at the time of the expense report submission. .
4. The individual should sign the Report and submit it for approval. .
5. The General Manager will approve the Expense Report and then submit it to
Accounts Payable for payment.
6. The Accounts Payable Clerk will cut the check in the next check run. Under
no circumstances should manual checks or Petty Cash be used to
reimburse the individual.
7. Mileage will be reimbursed according to Federal guidelines. Travel to and
from work will not be reimbursed.
8. General Manager Expense Reports are to be submitted to the President for
approval before payment.

TRAVEL AGENT COMMISSIONS
VISION: It is Tecton Hospitalitys policy to correctly and accurately
pay travel agents.
MOVE #: AP05

Page 33 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Rooms Department is responsible to review and pay the commissions.
PROCEDURE
1. The checks are to be maintained in the accounting office in a locked
cabinet and issued numerically. A Log should be maintained listing the date,
checks issued and signature of issuing person and Rooms Department.
2. The Rooms Department should review the Travel Agent Commission Report
DAILY to verify the accuracy of the commission. These should only be for
individual reservations, not group rooms.
3. The checks should be prepared on a weekly basis in accordance with the
Travel Agent Commission Report from the PMS System.
4. A Check Register should be prepared and given to Accounting on a weekly
basis.
5. Payments may only be made to travel agents with IATA numbers.

GROUP TRAVEL AGENT COMMISSIONS
VISION: On a selected basis, a Group Travel Agent Commission
may be paid to an individual, company or third party who provided
the hotel with paid group room business.
MOVE #: AP06

Page 34 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Director of Sales is responsible to obtain approval in advance from the
General Manager for the payment of a group commission.
PROCEDURE
1. The General Manager must approve the commissionable booking based on
profitability in advance. This commission is payable on consumed room rate
ONLY, not food and beverage.
2. This commission will be coded to the appropriate Rooms Department
Expense Account, not netted out of group room rate.
3. The commission will be paid from the operating account. To release the
check, the entire group function bill must be paid. The check request from
the Director of Sales should include the correct Group Room Pick-up Reports
and a copy of the Sales Contract that states the group was commissionable.
Note: Group commissions are deducted from the Group Room Revenue when
calculating any incentive or bonus award.

PURCHASE ORDERS
VISION: It is the policy of Tecton that all non-food and beverage
consumable purchases over $150.00 are purchased through the
Purchase Order System with proper approvals. Any purchase over
$1000.00 must have three (3) bids obtained and attached.
MOVE #: AP07

Page 35 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of both the General Manager and Controller to ensure this
policy is followed by all departments.
PROCEDURE
Four-part, Tecton approved Purchase Orders are to be used. The following
numbers refer to the sample PO and how to properly complete each area:
1. Area for property name and address.
2. Pre-numbered requisition.
3. Vendor name and address.
4. Detailed description of items to be purchased.
5. Signature area To be completed in the same order No order may be
placed before these signatures are obtained.
6. Detail of items to be purchased Three areas for mixed item order:
Expense code General Ledger account number
Budget Amount of budget for the month
Last Balance Running balance of budget remaining to
spend for the month for this expense line
This PO Req Total amount for this PO including tax and
freight
Available Balance Last Balance less this PO Request

7. Space to list three (3) bids if this purchase request exceeds $500.00. The bids
should be attached.

PURCHASE ORDERS
VISION: It is the policy of Tecton that all non-food and beverage
consumable purchases over $150.00 are purchased through the
Purchase Order System with proper approvals. Any purchase over
$1000.00 must have three (3) bids obtained and attached.
MOVE #: AP07

Page 36 of 155

M.O.V.E.S.
Managing Operating
8. Distribution of completed Purchase Order:
Vendor Copy To be mailed to Vendor
Department Copy Copy to be maintained by department by
vendor for future reference.
Invoice Copy To be attached to invoice by department
when invoice is received for approval If
invoice is not received by months end, but
merchandise has been received, this
becomes the basis for expense accrual.
Accounting Copy To be maintained by the accounting office in
numeric order for control purposes.

VENDOR CREDIT LETTER
VISION: This policy defines a standard form for obtaining credit from
vendors on behalf of a hotel managed by Tecton Hospitality.
MOVE #: AP08

Page 37 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to provide vendors with a clear outline of
information regarding ownership.
PROCEDURE
The following information should be prepared on property letterhead to
establish credit with vendors:
The following information should be prepared on property letterhead to
establish credit with vendors:
OWNERS NAME Legal ownership of Hotel
MANAGING AGENT Legal Managing Co. name not Tecton
Hospitality
TRADE NAME d/b/a Name of Hotel
MAILING ADDRESS Address with Attn: Accounts Payable
TELEPHONE Hotel number or DDA for Accounts Payable
CONTACT Accounts Payable
BANK Bank used for Operating Account
OFFICER Bank Officer contact
THREE VENDOR REFERENCES
Name: _____________ Name: ________________ Name: ________________
Address: ___________ Address: ______________ Address: ______________
Telephone: _________ Telephone: ____________ Telephone: ____________
Contact: ____________ Contact: ______________ Contact: ______________
Note: If you need further information, please do not hesitate to contact the
Hotel Controller.

CREDIT POLICY
VISION: To set forth the Hotels credit policy for all areas of the
Hotel.
MOVE #: AR01

Page 38 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Hotels Executive Committee is charged with the overall responsibility to
enforce the credit policy through the Credit Committee, which, at a minimum,
will consist of the following people: General Manager, Controller, Credit
Manager or Accounts Receivable Supervisor, and other designates of the
General Manager.
A. GUEST IDENTIFICATION AND REGISTRATION
1. For a credit card charging guest, the credit card should be swiped for
authorization and imprinted on the back of the registration card.
2. A cash paying guest, noted as a CIA, must provide a valid drivers
license or another form of identification with picture and signature.
3. A deposit in the amount of room, tax and incidentals for the entire stay
should be collected from the guest prior to check-in.
4. Direct billing arrangements must be set up at least twenty-one (30) days
prior to check-in and approved by the Credit Manager, AR Supervisor or
Controller.
B. HIGH BALANCE REPORT
1. Should be reviewed daily by the Front Office Manager. All accounts
should be verified as to credit approval or follow up action. Front Office
procedures should be followed.
C. CHECK CASHING
1. Travelers Checks for Registered Guests Must be signed in the presence
of a cashier. Verify signature with one piece of identification; all three
signatures must agree.
2. No third-party personal or Travelers Checks.
3. No Hotel payroll checks or any employee checks.

CREDIT POLICY
Hotel.
MOVE #: AR01

Page 39 of 155

M.O.V.E.S.
Managing Operating
D. GROUP AND CATERING
1. Credit will only be granted to groups spending $1,000 minimum per
event and $10,000 per year. The Controller and Credit Manager or AR
Supervisor must jointly approve all requests for credit.
All credit applications must be checked and approved or returned Not
Approved by the Accounting Department prior to the function.
Completed credit applications should be given to Accounting at least
twenty-one (30) days prior to the function. Accounting will return the
application as Approved or Not Approved within five (5) business
days of receipt.
Credit checks are necessary when a group makes definite
arrangements at our Hotel. In these circumstances, the salesperson
should send a Credit Application to the customer. The customer should
return the completed form to the Credit Manager. Accounting must
approve or deny the credit application and forward a copy of the
information to the Sales Department for their files. The original should be
filed in an alphabetical file in the Accounting Department.
Credit applications should be requested annually from all clients. If it is
decided that granting credit may be risky based upon the credit history,
the Controller and/or Director of Hotel Sales and Director of Catering
should meet to determine if there are some alternatives, such as
deposits for full prepayment, that will allow us to book the business and
minimize our risk.
If a company has been billed and becomes delinquent in payment, it is
the responsibility of the Accounting Office to notify the Front Desk,
Reservation and Catering Departments immediately of this condition.
The billing privilege will be terminated until full payment is received. A
decision will be made as to future billing status.

CREDIT POLICY
Hotel.
MOVE #: AR01

Page 40 of 155

M.O.V.E.S.
Managing Operating
2. It is standard procedure to require deposits, advance payment,
authorized credit card, and/or same night payment for groups of
questionable or unknown credit responsibility.
Deposits are specifically required for the following functions:
High School, College, Fraternity/Sorority groups
Weddings and Bar Mitzvahs
Testimonial Dinners
Private Family groups
Dances, Garden, Bridge, Bowling and similar Clubs
Church functions
Christmas parties or related December functions
Fundraising functions Political
Speculative type functions where ability to pay depends on total
attendance or the sale of tickets, i.e., beauty contests, cosmetic
shows, talent contests, entertainers, etc.
A deposit of Fifty Percent (50%) should be requested in the initial letter of
confirmation. The deposit should be received within ten (10) days,
together with the signed Letter of Confirmation. Additional instructions
for further deposits and method of payment should be incorporated in
this same letter.
All political fundraising functions will require full payment Forty-eight (48)
hours in advance of the function. There will be no deviation from this
procedure.
Deposits are not meant to alienate our customer. They are used as a
sound business procedure to lessen indiscriminate bookings and
cancellations. A deposit can be refundable or non-refundable and
should be stated in the Letter of Confirmation. These terms should be

CREDIT POLICY
Hotel.
MOVE #: AR01

Page 41 of 155

M.O.V.E.S.
Managing Operating
included with the deposit paragraph or the payment term paragraph.
Deposits are refunded when sufficient notice is received and the space
can be re-sold. Deposits are non-refundable when the timeframe does
not permit the space to be re-sold and other business was turned down
prior to the cancellation. The Director of Catering should make the final
judgment on this, as there are times when the reason for cancellation
may be justified and we do not want to place any future business in
jeopardy.
E. CREDIT MEETINGS AGENDA
A Credit Meeting should be held once each month. Notice of meeting
should be given via a memo. The attendees should be at least General
Manager, Controller, Accounts Receivable Manager, Director of Sales,
Front Office Manager and Catering Manager. The agenda of the
Credit Meeting should cover the following areas:
1. Status report on 60-day and older accounts;
2. Review any potential problem accounts in current or 30 day
category;
3. Review returned checks;
4. Review unbillable and charge-back items;
5. Discussion and action plan to avoid reoccurrence;
6. Status of compliance with Credit Policy;
7. Update on all accounts with the Collection Agency; and
8. Assignment of new accounts with the Collection Agency.
Minutes are to be kept and circulated to all the members of the Credit
Committee. Minutes should be maintained for one (1) year.

CREDIT POLICY
Hotel.
MOVE #: AR01

Page 42 of 155

M.O.V.E.S.
Managing Operating
HOTEL NAME CREDITAPPLICATION AND AUTHORIZATION
Function Title: Function Date:
Company Name:
Company Address: Billing address:

Phone Number: Attention:
Contact: Phone Number:
Personnel authorized to sign for charges: (*) Signature:
Name:
Name:
Name:
(*) Credit References: (Prior Hotels with established credit history preferred)
1. Name: 2. Name:
Address Address

Phone No.: Phone No.:
Date of Function(s): Date of Function(s):
3. Name: 4. Name:
Address Address

Phone No.: Phone No.:
Date of Function(s): Date of Function(s):
Is your group exempt from State Tax? No Yes
Note: The undersigned agrees to make immediate payment upon receipt of a statement. In the event such payment is not made
within Twenty-five (25) days after receipt of the original statement, it is agreed that the Hotel may immediately impose a late
payment charge at the rate of 1 % per month (annual rate of 18%), or the maximum allowed by law, on the unpaid balance, and
the reasonable cost of collection, including attorneys fees.
I HEREBY AUTHORIZE THE HOTEL TO VERIFY THE ABOVE INFORMATION.
Print Name: Signature:
Title:
FOR INTERNAL USE ONLY
Booking Sales Person: Credit Approved
Aprox. Total Billing: Credit Denied

CREDIT POLICY
Hotel.
MOVE #: AR01

Page 43 of 155

M.O.V.E.S.
Managing Operating
Corporate Credit Card No.: By:

GUEST AND CITY LEDGER
VISION: The purpose of this policy is to define receivables and
collection responsibility.
MOVE #: AR02

Page 44 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
All Receivables residing in the Guest Ledger are the responsibility of the Front
Office and those in City Ledger are the responsibility of the Accounting Office.
PROCEDURE
Accounts Receivable are comprised of two basic types:
1. Guest Ledger represents the unbilled accounts of guests who are currently in
the Hotel, advance deposits, master accounts and house accounts. These
receivables will remain at the Front Desk and are the responsibility of the
Front Office Manager.
2. City Ledger represents the billed but uncollected accounts of guests who
have departed from the Hotel. These receivables are the end result of Guest
Ledger and become the responsibility of the Accounting Department, with
the Controller ultimately responsible.
A. TRANSFERS TO CITY LEDGER
All accounts for direct bill must be approved and authorized by the
Credit Supervisor before the Front Office cashiers can transfer the
completed Guest Ledger accounts to City Ledger. The approval for
credit should be done prior to arrival. The transfer to City Ledger should
be done on the day of check-out for individual and voucher accounts
and on the third day for group masters.
A thorough review of each account transferred to City Ledger is the
direct responsibility of the Front Office Manager in conjunction with the
Accounting Department Credit Supervisor. Under no circumstances
should undocumented items be transferred to City Ledger to clear the
Guest Ledger.
Once items have been transferred to City Ledger, it is the responsibility
of the Accounting Department to follow up on collections on all
accounts. Any adjustments that are to be made to these accounts are

MOVE #: AR02

Page 45 of 155

M.O.V.E.S.
Managing Operating
to be properly documented and approved by the Controller or General
Manager and Manager of the department whose revenue is affected.
B. PAYMENTS
On a daily basis, all accounts receivable payments will be received by
someone other than an accounting staff member. They will be logged
and a duplicate of this Log and copies of the checks will be given to
Accounts Receivable. The checks will be dropped in the drop safe.
Payments are then posted to the subsidiary City Ledger by the Credit
Supervisor. The last page on the aging is then displayed or printed and
compared to the General Ledger City Ledger balance to ensure the
two are in balance. All discrepancies are to be identified and
corrected immediately.
If a payment is partial, the customer will be contacted immediately to
determine how the payment is to be applied. If the payment is an
overpayment or duplicate payment, a refund check will be sent
immediately.
If a payment is received and an account cannot be located, the
customer will be contacted immediately to determine the disposition of
the payment.
When clearing credit balances from the accounts receivable again,
whether arising from overpayment or non-utilization of advance deposits
(excluding forfeited deposits due to insufficient notification by the
guest), every effort must be made to locate the proper recipient. In the
unusual circumstance where this cannot be accomplished, the
remaining credit balance would be recognized as miscellaneous
income after six months. At month-end a copy of the aging should be
retained (as backup) with the General Ledger account.
C. BILLING

MOVE #: AR02

Page 46 of 155

M.O.V.E.S.
Managing Operating
The billing of accounts receivable is to be maintained on a daily basis,
with no more than three (3) working days between the date the guest
account is transferred to City Ledger and the date it is placed into the
mail, except for Banquet Master Accounts which should be in the mail
no later than five (5) working days.
The initial billing on all accounts will include a statement and backup
invoices (i.e., folios, etc.) to support each current transaction reflected
on the statement. All bills over $10,000.00 should be sent via certified
mail.
D. COLLECTION
1. The first billing from the property will be within 3 days of the guests
departure from the Hotel. All group billings should contain a pre-
printed card identifying Accounts Receivable Supervisor or Credit
Manager as the person to contact to discuss billing.
10 days after the first bill is mailed, all accounts should be
telephoned to confirm that the bill has been received and to
determine the status. The results of this call should be recorded in
the guests file. If it is determined that the bill was not received or is
incorrect, a corrected billing will be sent out by overnight mail with
a follow up phone call to verify receipt and expected payment
date.
2. Every 10 days communication should be attempted to determine
status of the account and documented. The results of this call
should be recorded in the guests file.
3. When the account has aged 70 days, the Controller will then
decide:
a. Write-off the account as uncollectible;
b. Continue collection efforts from the property; or
c. Send to collection.

RETURNED CHECKS
VISION: It is the policy of Tecton Hospitality to collect all checks that
are returned from the bank.
MOVE #: AR03

Page 47 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to train all departments in the proper
procedures for accepting checks. It is the Department Heads responsibility to
train staff in same.
PROCEDURE
All checks are to be processed through the banking system twice. After
attempting to deposit the check again, the returned check will become an
account receivable.
After every effort has been made to collect the returned check, to include, but
not limited to, all efforts as outlined in the Tecton Credit Policy, the returned
check should be written off.

ALLOWANCE FOR DOUBTFUL ACCOUNTS
VISION: Tecton Hospitality standards for aged receivables.
MOVE #: AR04

Page 48 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the direct responsibility of the Controller to ensure that an adequate
Allowance for Doubtful Accounts exists and that all write-offs follow the
approval process outlined below.
PROCEDURES
A reserve will be maintained to cover the subsequent write-off of accounts
receivable. This should be equal to 3% or non-credit card accounts receivable.
A monthly entry will be made to debit the Bad Debt expense in the A&G
Department and credit the Allowance for Doubtful Accounts. This amount may
be based on an annualized amount.
WRITE-OFFS
There will be, from time to time, accounts receivable accounts which will be
deemed uncollectible. These accounts will be charged to the Allowance for
Doubtful Accounts or to the departmental bad debt expense.
A. If all hotel credit procedures and company policies have been followed
and the account is deemed uncollectible, the account should be written
off to the Allowance for Doubtful Accounts.
In the event that your write-off reduces the Reserve for Bad Debts to less
than 3% of non-credit card receivables, an adjustment needs to be made
to the Reserve accordingly.
B. If an account is transferred to City Ledger and is not billable, the Accounts
Receivable Supervisor will make every effort possible to obtain a billing
address. In a case where it becomes impossible to bill the account, it will
be written off and charged to the bad debt expense of the department
which was responsible. Examples of this would include walkouts, non-
readable credit card imprints, CIAs, etc.

MOVE #: AR04

Page 49 of 155

M.O.V.E.S.
Managing Operating
Also, if a policy is violated and the account is billed but not collected, the
account will be written off and charged to the bad debt expense of the
responsible department.
C. Accounts Receivable write-offs should be documented as to reason,
including comments of appropriate department.
All write-offs and adjustments, including credit card rebates, must be
approved by the department head, Controller, and General Manager.
D. Accounts are to be written off when they are determined to be
uncollectible, but in no case are they to be retained on the books
beyond 180 days.
Unidentified credit balances in the 180 day age category are to be
written off as a credit to Allowance for Doubtful Accounts.
Except for items previously written off to a departmental bad debt
expense, all recovery of Bad Debt previously written off are to be credited
to the Allowance for Doubtful Accounts. Recovery of items written off to
a departmental expense should be credited to the expense where it was
originally charged

CITY LEDGER AGING STANDARDS
MOVE #: AR05

Page 50 of 155

M.O.V.E.S.
Managing Operating
Standards for aged receivables are:
0 29 days 72%
30 59 days 20%
60+ days 8%

GUEST LEDGER ADJUSTMENTS
VISION: To ensure that adequate controls are in place over all
transactions in the Guest Ledger.
MOVE #: AR06

Page 51 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The General Manager working with the Front Office Manager has full
responsibility for the total Guest Ledger.
PROCEDURE
1. All adjustments are to be posted the same day they are approved.
2. All adjustments made are circulated daily to the Executive Committee for
review and approval the following day.
3. The Controller or General Manager General Manager will review the daily
credit card batch reports and verify that any credit card credits are
legitimate.
4. The accounting staff may post adjustments and miscellaneous vouchers to
the Guest Ledger. At the end of their shift they will run a shift close to verify
the accuracy of the transactions.
5. All transactions to Guest Ledger will require a miscellaneous or adjustment
voucher. This form must be completed and authorized per policy with
appropriate backup attached. Front Office and Accounting are to
forward all items to the Night Audit Staff with their shift work. Night Audit will
then forward all forms and documentation to Accounting via the Income
J ournal packet. The Controller or the General Manager General
Management must review all forms and documentation daily, including the
shift closing of any Accounting Clerk.
6. All City ledger transfers will be performed by the Accounting Department.
This must be done within SOP stated time limits.

ADVANCE DEPOSITS
VISION: To standardize the method of recording advance deposits
on all properties.
MOVE #: AR07

Page 52 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller and General Manager General Manager
or Front Desk Manager to insure that the following methods are used to record
advance deposits.
PROCEDURE
All advance deposits should be logged and restrictively endorsed. The checks
are separated as either Rooms or Banquets advance deposits. They should be
listed by date of arrival. Copies of the Logs and checks should be made and
the actual checks dropped in the drop safe.
A copy of the Log should be given to Accounting, Banquets and Reservations.
1. The catering secretary should create a master for the group and advise
Reservations of the account number.
2. Reservations should transfer the reservation from their Reservation System
and post the advance deposit in the advance deposit mode They should
then run a shift close to balance to the check copies and drop the check
copies in their drop envelope.
3. The General Cashier will compare the totals posted by Reservations to the
total drop from the original processor and report any overages or shortages
with the Consolidated Deposit Over/Short Report.
4. Under no circumstances should any advance deposit receipts be held or
not posted on the same or next business day that they are received.
5. The advance deposit detail should be reconciled daily to the control total
in the Guest Ledger and balanced to the General Ledger each month.

ACCOUNTING FOR CHARGE BACKS
VISION: The purpose of this policy is to standardize the method for
processing all CHARGE BACKS and minimizing write-off.
MOVE #: AR08

Page 53 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure that the following methods are
used to process CHARGE BACKS.
PROCEDURE
1. When CHARGE BACKS OR RETRIEVAL REQUESTS are received, the
Accounting Department must respond in the prescribed time for each
credit card company and maintain a log of action taken.
2. When a credit is due the guest, advise the credit card company that a
credit was issued.
A. Prepare an adjustment voucher and post through the PMS System.
B. Code to the corresponding revenue account if an error in charging.
C. Code to the correct bad debt account if considered a write-off.
D. Adjust the appropriate statistical account as necessary.

HOUSE FUNDS AND AUDITS
VISION: To protect property assets.
MOVE #: CA01

Page 54 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Controller and the appropriate Executive Committee member must sign all
completed Bank Contracts prior to issuance of banks. Bank amounts will be
approved by the Controller and the General Manager.
PROCEDURES
INDIVIDUAL CASHIER BANKS
The General Cashier is responsible to issue individual cashier banks and to
maintain a current log of bank contents. Every bank contract should be
CLEAN. If a change needs to be made to a contract, i.e. the amount, the
deposit box number, etc., the contract should be voided and a new one drawn
up.
A. Prior to issuing a house bank to a designated employee, the following
should happen:
1. A complete background check should be completed.
2. A House Bank Contract should be prepared, authorized by the
appropriate General Manager and Controller, and signed by the
employee upon receipt. This Contract should be maintained in the
General Cashiers safe.
3. Guidelines for House Bank funds should be reviewed with the
employee and signed upon receipt of the bank. A copy of this form
should be given to the employee and a copy filed in the employees
file.
4. The House Bank Contract should also state that the property maintains
an additional bank key, to which no ONE person has access, and that
this bank key will be used to make surprise counts by two people.
5. If you are located in a state that prohibits employee reimbursement of
a cash shortage, delete all references in the Bank Contract and
Guidelines that indicate that the employee will be responsible for all

MOVE #: CA01

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shortages.
upon termination, the following should occur:
1. The Cashier should return bank and key to the General Cashier who
will verify the contents. The House Bank Return portion on the back
of the contract should be completed.
2. The employees file should be copied with this updated contract.
GENERAL CASHIER BANK
The General Cashier must sign a contract for the total of all House Funds
(including individual cashier bank contracts). This contract for the General
Cashier should be maintained by the Controller and/or General Manager with a
copy in the General Cashiers personnel file. The General Cashiers Fund should
be balanced daily with written details maintained for three (3) months.
TEMPORARY BANKS
When the Accounting Office is closed on weekends or a temporary bank is
required, a separate bank contract must be completed for each bank issued.
These banks should be picked up within the timeframe designated by the
Controllers office and returned to the General Cashier immediately after its
intended purpose is completed. This can be done in person or by dropping the
bank in the drop safe.
BANK AUDITS
1. All House Banks should be counted on a surprise basis minimally once per
month.
2. Once per quarter on a random basis, selected House Banks should be
counted on a surprise basis while the employee is working a shift.
3. Cashier Banks are to be counted and verified by a representative of the
Controllers office and a witness; the General Cashiers Fund is to be
verified on a surprise basis by either the Controller, General Manager or a
Tecton representative at least twice each month.

MOVE #: CA01

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4. When auditing House Banks, a documented count of the funds must be
completed for each cashier/bank. Variances require immediate follow-up
and resolution of the variance by the appropriate department head.
5. If an overage or shortage exists, the bank should be brought back to the
contract amount and the difference charged to the Over/Short Account
via a Petty Cash Voucher.
6. Each month a summary of all cash counts should be prepared which
details the actual counts against the issued bank contract amount and
filed with the balance sheet reconciliations.
7. The Cash Count sheets should be kept by the Cashier for three (3) months
and the summary should be retained and filed with the balance sheet
reconciliations.
8. Upon termination of an employee responsible for a House Bank, the
department head should alert the Controllers office that the bank needs
to be audited and returned.

MOVE #: CA01

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TECTON HOUSE
BANK CONTRACT
PROPERTY NAME:
Bank issued to: Date:
Department:
Security Box No. Amount:
Authorized by:
Supervisor
Authorized by:
Department Head
Authorized by:
Controller

I have received from ________________________ Hotel _______________________ Dollars $__________ to be
used by me as a House Bank, and a key for Safety Deposit Box Number ________________________.
I agree to surrender such cash and key upon demand. I understand and acknowledge that the money is the
property of the Company and that it is held by me in trust for the Company. It is to be used by me only as
required in the performance of my duties as an employee of the Company. I understand that the Company
maintains a duplicate key to my safety deposit box to which no ONE person has access and that at any time
my bank may be counted and checked by two (2) individuals authorized by the Company.
When requested, I will give the Controllers office a report as to the condition of this money on the form
provided to me. I further agree to return the above amount in cash or authorized due backs to my assigned
safe deposit box immediately upon completion of my scheduled duties at the end of each shift. Checks, paid-
outs, Petty Cash Vouchers or such items shall not be used in lieu of cash and authorized due backs.
I understand that any unexplained overages or shortages in the counts of my bank will result in disciplinary
action or termination. I also agree that any shortages in my fund will be my responsibility and that these may
be deducted from any monies owed to me by the property. I also understand that any deviation from the
above procedure will be considered a violation of Company policy and will make me subject to disciplinary
action or to dismissal.
I have read this contract and acknowledge my responsibilities

Signed Witnessed

Date Issued

MOVE #: CA01

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GUIDELINES FOR USE OF HOUSE BANK FUNDS
You are responsible at all times for your House Bank. The following is a guide as to what you can do to
prevent any action that might lead to a possible loss of funds.
1. NEVER leave your cash drawer unattended for any period of time.
2. ALWAYS count your Bank in a protected area.
3. DO NOT leave cash on the counter.
4. BE CAREFUL NOT TO be taken by the fast change artist. Take your time when giving change. If you
are not sure, stop and take your money back and start over again.
5. KEEP the cash in your drawer at a minimum. Leave the balance locked in your safety deposit box.
6. COUNT your Bank every day. Turn in shortages and overages on the day you discover them.
7. UNDER NO CIRCUMSTANCES may a cashier remove House Funds from the property.
8. REMEMBER, your House Funds must be complete at all times. You may not cash your own checks
nor borrow funds at any time.
9. UNDER NO CIRCUMSTANCES are House Funds to be left anywhere else but in your safety deposit
box.
10. PROTECT the key to your safety deposit box. You will be responsible to pay the cost of replacement
should you lose your key.
11. UNDER NO CIRCUMSTANCES are House Funds to be used for the purchase of any item or the
payment of any invoice.
12. ALWAYS use an endorsement stamp to endorse checks and Travelers Checks.
I have read these guidelines and acknowledge my responsibilities.

Cashier Signature Date Witness
House Bank Return
The undersigned General Cashier acknowledges receipt of $
dollars, and the key to Safety Deposit Box Number:
From:

General Cashier Date Witness

MOVE #: CA01

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Managing Operating
PROPERTY NAME
HOUSE BANK LOG
Month Audited:

Bank No. Issued To Amount Count O/S Date

TOTAL
$ $ $

PETTY CASH
VISION: To control Petty Cash purchases.
MOVE #: CA02

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PROPERTY NAME:
SHIFT BANK LOG
DAY: ___________________ DATE: __________________
The undersigned employees acknowledge that they are accepting a House Bank at the beginning of their shift for the listed amount, and understand that
the bank is the property of the Company and is to be used for change purposes only.
Upon completion of the shift, the Bank is to be returned. Any unexplained overages or shortages may result in disciplinary action or termination.
Name Signature Time Out Witness Tim
e In
Witness

PETTY CASH
MOVE #: CA02
EFFECTIVE DATE: 12/0
DATE REVISED: 12/0

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller and General Manager to ensure that Petty
Cash is used only for approved purchases and is not abused. All disbursements
from Petty Cash will be made by the General Cashier with proper approval.
House Banks are NOT to be used for Petty Cash purposes.
PROCEDURE
PURCHASES
Purchases should be limited to emergencies. They should not exceed $150.00.
The employee should submit a Petty Cash Voucher that is filled out with a
description, code and signature by the Department Manager. Purchases
should be approved by the appropriate Executive Committee member. A valid
receipt must be attached to each Petty Cash Voucher.
If the Petty Cash is an advance for a purchase, the receipt and change are to
be returned within 24 hours to the General Cashier.
REIMBURSEMENT OF PETTY CASH
The fund is to be reimbursed at least monthly by a check written from the Hotel
Operating Account to the Hotel Name Petty Cash Fund. The General Cashier
should prepare a Petty Cash Distribution Report in detail and submit to Accounts
Payable. (See attached Reimbursement Report). This must be recorded by
Accounts Payable in the same month as the expense occurred.

PETTY CASH
MOVE #: CA02
EFFECTIVE DATE: 12/0
DATE REVISED: 12/0

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TECTON
PROPERTY NAME:
PETTY CASH REIMBURSEMENT
DATE PAYEE PURPOSE ACCOUNTNO. AMOUNT

TOTAL $

CHECKING ACCOUNTS
VISION: All bank accounts must be set up as per the Management
Agreement.
MOVE #: CA03

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Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller and General Manager to insure that the
Resolutions are up to date with current signatures and that all bank accounts
are reconciled in the following month.
PROCEDURES
1. The Operating Account disbursements (checks, wire transfers or other
banking transactions) will be based on the following guidelines:
A. All disbursements are to comply with AP01, Accounts Payable Policy,
Invoice and Check Processing.
B. Whenever possible, the checks should not be prepared and signed by
the same person.
C. A daily running balance is to be maintained. Checks should never be
prepared if it will create a negative balance. Checks are not to be
prepared and held until funds are available.
The signatories on the Operating Account will be two (2) of the
following:
President
Vice President of Finance
Regional Controller
General Manager
Controller
2. One (1) signature on the Manager Account is acceptable with the
following guidelines:
A. Account is imprest at an amount approved by Tecton
B. Account is reimbursed weekly.

CHECKING ACCOUNTS
VISION: All bank accounts must be set up as per the Management
Agreement.
MOVE #: CA03

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Approved signatories are one of the following:
General Manager
Controller
3. Travel Agent Accounts should be set up for only those properties where the
franchiser does not have centralized travel agent payments. One signature
is acceptable with the following guideline:
A. Checks may not be prepared and signed by the same individual.
B. Authorized signatories are one of the following:
General Manager
Controller
4. Capital Accounts will be set up at Owners request to control the purchase
of capital or construction. The same guidelines apply as to the Operating
Account.
5. Bank Resolutions should be set up as: Corporate Name d/b/a Property
Name. Checks should have the name of the property imprinted and the
property address. Tecton should not appear on the check.

BANK RECONCILIATIONS
VISION: The purpose of this policy is to verify all banking transactions
from the bank statement to the General Ledger on a current basis
and insure adjustments are done on a timely basis.
MOVE #: CA04

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RESPONSIBILITY
It is the responsibility of the Controller to ensure that all bank accounts are
reconciled and approved prior to the close of the following month.
PROCEDURE
1. Bank statement cut-off dates should coincide with the Hotels respective
accounting cycle.
2. Checks should be listed in numerical sequence on the bank statement and
actual checks should be in numerical order.
3. All bank generated items (returned checks, wire transfers and charge
backs) shown as debit or credit items on the bank statement should be
returned to the Controller immediately.
4. The check reconciliation program in M3 should be used.
RECONCILIATION
The following format should be used to reconcile the bank statement to the
General Ledger:
$ Balance per Bank Statement
+ Deposits in Transit
- Outstanding Checks
= True Cash Balance
+/- Reconciling Items
= General Ledger Balance
Reconciling items should be listed separately and cleared individually through
the General Ledger in the following month. Stale dated checks should be
investigated and cleared within six (6) months of date of issue.

DROP SAFE PROCEDURES
VISION: The purpose of this policy is to protect the cash of the
property at all times.
MOVE #: CA05

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RESPONSIBILITY
It is the responsibility of each individual to drop their own deposit, and to have a
witness verify that the deposit has fallen safely into the drop safe.
PROCEDURE
1. A Cashier Drop Log Sheet must be maintained at the drop safe at all times.
2. Each individual just record their deposit on the Drop Log, filling the Log in
completely.
3. The lines on the Drop Log should be numbered, and the individual making
the drop should mark the envelope with the appropriate number from the
Drop Log.
4. All drops must be witnessed. Making a drop without a witness will be cause
for a write-up.
5. Each witness acknowledges by signing the Log that the tumbler has been
checked and the envelope has dropped. The witness is not verifying the
contents of the envelope.
6. Each drop should be done individually, not together, with more than one
envelope at any time.

MOVE #: CA05

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M.O.V.E.S.
Managing Operating
PROPERTY NAME:
DROP LOG
Day: Date:
NOTE: PLEASE MARK YOUR ENVELOPE WITH THE LINE NUMBER THATYOU SIGN.
LINE NO. CASHIER OUTLET WITNESS
TIME
AM/PM
AMOUNT
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Total Number of Envelopes
General Cashiers Signature
Witness Signature

ALL DROPS MUST BE WITNESSED!!!
MAKING A DROP WITHOUT A WITNESS WILL BE CAUSE FOR A WRITE-UP!!!

MOVE #: CA05

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Managing Operating
NOTE: BY WITNESSING THE DROP, THE WITNESS ACKNOWLEDGES THAT THE
TUMBLER HAS BEEN CHECKED AND THE DROP HAS BEEN MADE.

CONSOLIDATED DEPOSITS
VISION: The purpose of this policy is to ensure that deposits are
made intact on a daily basis.
MOVE #: CA06

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Controller and General Cashier.
PROCEDURE
The drop safe should be opened and the contents documented by two people
at all times. Any discrepancies should be reported to the Controller
immediately. The General Cashier should always be escorted by security or
other personnel to and from the drop safe.
The General Cashier will prepare the daily deposit as follows:
1. The General Cashier will open each envelope, verify the accuracy of the
cash and agree on the total deposit to the Drop Log and envelope.
2. A Cashier Summary Report will be prepared listing cashiers name, amount
due from night audit reports, actual cash dropped and over/short amount.
Comments should be noted for variances. (See Exhibit #1). Each
department or outlet should be subtotaled.
3. Once the envelopes are opened and the deposits consolidated, the
General Cashier should purchase all change and small bills using large bills
and checks from the main safe.
4. The General Cashier should copy the fronts of all checks for backup,
including Travelers Checks.
5. Petty Cash Vouchers representing money in the deposit are purchased
using funds from the safe.
All Petty Cash slips should have receipts and be properly signed by the
department manager. Please refer to SOP CA02 for Petty Cash
procedures.
6. The General Cashier will prepare a deposit slip in duplicate and place one
copy of the deposit slip into the bag, and the deposit. The deposit bag will
then be logged in the Armored Car Log. Each deposit should be identified
separately on the Log.

MOVE #: CA06

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7. The copy of the deposit slip will be used to record the days deposit for
cash flow purposes.
8. The validated deposit slip that is returned from the bank should be checked
against the copy.

MOVE #: CA06

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Managing Operating
PROPERTY NAME
ADVANCE DEPOSITLOG

CHECK # CHECK DATE PAYEE AMOUNT ARR DATE

MOVE #: CA06

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M.O.V.E.S.
Managing Operating
TOTAL $

MOVE #: CA06

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Managing Operating
PROPERTY NAME
MISCELLANEOUS CHECK LOG

CHECK # CK DATE PAYEE AMOUNT NOTES

MOVE #: CA06

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M.O.V.E.S.
Managing Operating
TOTAL $

CASH OVER / SHORT
VISION: The purpose of this policy is to protect Hotel funds by
monitoring and reporting daily overages and shortages.
MOVE #: CA07

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Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure that a daily list of all overages
and shortages is circulated to the appropriate department heads. It is the
responsibility of the department head to ensure there is prompt follow-up. The
General Cashier will also be responsible to maintain a Month-to-Date Overage
and Shortage Report for all employees with cash handling responsibilities.
PROCEDURE
1. The General Cashier will generate a daily list of all overages and shortages
and distribute to the appropriate department heads and copy the General
Manager and Controller.
2. The General Cashier will notify the Controller of any overages or shortages
that have not been followed up by department heads within a reasonable
time period. The Controller must then follow-up with the department head.
3. Any unexplained overage or shortages which total $50.00 or more
cumulatively over a 30-day period, consistent overages or shortages of a
smaller amount or a missing drop, will be cause for a written warning to be
issued by the department supervisor. After three written warnings the
employee will require disciplinary action including removal from cash
handling or termination.
4. The General Cashier will notify the Controller and General Manager of any
unexplained individual shortages in excess of $100.00 and any series of
overages or shortages by one employee.
5. If the state permits, the shortages should be collected from the employee,
and the employee should be taken to the back of the hotel and shot
provided the employee has signed a document agreeing and stating that
he will be responsible to pay back any shortages prior to execution.

ARMORED CAR SERVICE
VISION: The purpose of this policy is to ensure that the Hotel funds
are transferred to the bank by a means which minimizes risk of theft
or loss.
MOVE #: CA08

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure that an armored car service is
used to transport funds and provides adequate protection.
PROCEDURE
All funds should be transported to the bank on a daily basis via a licensed,
insured and bonded armored car service.
The armored car service should be instructed that funds picked up at the Hotel
should be deposited at the bank on the same day, if possible.
Once a year the Controller will review the adequacy of insurance to ensure the
property is protected against the maximum cash carried by the Armored Car
Service at any one time.
The signatures and identification of all drivers should be posted in the General
Cashiers Office and verified every day. If a new armored car service attendant
shows up for collection, the Armored Car Service Company should be called for
verification of the individual.
Documentation must be maintained for all pick-ups and drop-offs made by the
Armored Car Service.

CREDIT CARD PROCESSING
VISION: All credit cards are to be balanced and submitted by the
Night Audit staff for the entire Hotel during their shift on the same
day. This should be done through an on-line service and
downloaded accordingly.
MOVE #: CA09

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It shall be the responsibility of the Controller to verify that the transfer takes place
daily.
PROCEDURE
1. The Night Audit staff should balance all credit cards to the point-of-sale
systems as well as to the PMS system. There should be an LSOP attached to
this policy for each property on the proper procedures based on each
propertys computerized systems.
2. The fraud report that is issued by the credit card processor should be
reviewed by the Controller or General Manager on a daily basis.

EMPLOYEE ADVANCES
VISION: It is the Companys policies that wage advances are not
made. However, in extreme or unusual circumstances, an advance
may be made.
MOVE #: CA10

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
All payroll advances must be approved in writing by the General Manager and
Controller.
PROCEDURE
1. The advance must not exceed one (1) pay periods NETpay, must be re-
paid from the next paycheck, and must be approved by the General
Manager and Controller.
2. Vacation wages may not be given in lieu of time taken.
3. The Controller will ensure that a Promissory Note is prepared and signed by
the person receiving the advance. (See attached form).

EMPLOYEE ADVANCES
may be made.
MOVE #: CA10

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M.O.V.E.S.
Managing Operating
ACKNOWLEDGEMENT OF CASH ADVANCE
PROMISSORY NOTE AND AUTHORIZATION FOR DEDUCTION

I, _____________________________________, for myself, my heirs, legal
representatives and assignees, hereby acknowledge receipt of: _____________________
________________________________ ($__________), as a cash advance
from the _________________________ Hotel as of this _______ day of __________________, 20___.
I agree to re-pay said amount according to the following schedule:
_____________________________________________________________
_____________________________________________________________
Should I fail to re-pay said amount in accordance with the above schedule,
the Hotel is entitled to make any and all deductions from my salary, wages or vested
vacation until said amounts is re-paid.
This Agreement is made voluntarily by me on this ________ day of _____________, 20___.

_________________________________
Employee
_________________________________
Manager
Wage Advance approved by:
_________________________________
General Manager
_________________________________
Controller

EMPLOYEE ADVANCES
may be made.
MOVE #: CA10

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M.O.V.E.S.
Managing Operating

TRAVEL ADVANCES
VISION: It is the Companys policy that employees not fund
property expenses. If the employee is to travel and does not have
a credit card, an advance may be made.
MOVE #: CA11

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
All travel advances must be properly documented and approved by the
General Manager.
PROCEDURE
1. One (1) week before traveling, the employee will prepare a Request for a
Travel Advance. This should be detailed, based on out-of-pocket expenses
such as rooms, food and gas. Whenever possible, the room and tax check
should be made payable to the Hotel. Airfare should be billed to the
property.
2. A check should be prepared made payable to the employee. This check
should not be cashed by the property.
3. Upon returning from the trip, the employee should, within the week, prepare
an Expense Report. The amount of the advance should be deducted from
the total due the employee.

SOFTWARE LICENSE
VISION: It is the policy of Tecton to comply with all laws and
regulations governing the copyrights of personal computer
software. No property shall have unlicensed copies on any PC.
MOVE #: DP01

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller or the General Manager.
PROCEDURE
All disks, CDs and licenses are to be locked in the Controllers office or in a fire
proof safe. Software is never to leave the property.
All department heads are responsible for any documentation accompanying
the software. Documentation is never to leave the property.

BACKUP OF SYSTEMS
VISION: All systems are to be backed up on a regular schedule to
insure no data is lost.
MOVE #: DP02

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of each department to designate a person to be
responsible for backing up systems based on a schedule. Each user is
responsible for backing up their individual PC.
PROCEDURE
FRONT OFFICE PMS SYSTEM
Back-up should be done nightly by the Night Audit of the full system. A tape for
each day should be kept in a fire proof safe.
FOOD & BEVERAGE POS SYSTEM
Back-up should be done nightly by either the Closing Manager or Night Audit. A
tape for each day should be kept in a fire proof safe.
INDIVIDUAL PCs
Each person is responsible for backing up their data files.

PRIMARY FINANCIAL CONTROLS - LTD
VISION: To establish minimum controls to ensure proper operational
efficiency and accurate financial reporting.
MOVE #: FN-FC-01

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager, Controller and Executive
Committee to ensure compliance with this policy.
PROCEDURE
I. Cash Handling
A. Background Checks
A complete background investigation is required for all cash
handling employees. This includes any employee who issues or
receives cash or checks. An outside agency should be used to
check credit, arrest record and prior three (3) employers. The
employee must sign a statement approving the background
check.
B. House Banks
1. Each employee with a House Bank must sign a standard Tecton
House Bank Contract which states the amount of the bank, the
safety deposit box number and rules and regulations controlling the
use of the House Bank. These banks will be audited once a month
by a member of the Accounting staff if available. Otherwise, a non-
cash handling employee will be designated by the General
Manager along with a witness to perform the audit on a surprise
basis. .
2. House Banks that are passed on from shift to shift must be counted
by both cashiers at the shift change, and the standard Tecton
House Bank Log signed which states that the funds are correct and
the individual cashier is responsible for that shift.
3. Duplicate keys will be maintained for any safety deposit box that is
used for House Banks in a locked box in the General Cashiers safe.

MOVE #: FN-FC-01

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Managing Operating
The key to this locked box will be maintained by someone other
than the General Cashier to insure that access to House Banks

MOVE #: FN-FC-01

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M.O.V.E.S.
Managing Operating
requires two people.
4. All House Bank Contracts will be clean and a copy filed in the
employees personnel file. If changes are to be made to any part
of the contract, a new contract must be prepared and filed in the
employees personnel file, and the old one should be canceled.
C. Cash Drops
1. All daily cash drops should be logged with date, time, name,
signature of Cashier, amount and initialed by a witness. The witness
is accepting responsibility that the drop was completed and that
the tumbler has been checked. The witness is not responsible for
the contents of the drop.
2. The drop safe should have a combination and a lock to ensure that
access is by two people. If a lock is not available, the combination
should be split between the two people. Both people should sign
the Drop Log to verify the removal of all envelopes. If only one safe
is available, there should be written procedures as to how the
property controls the safes, signed by both persons with access.
3. The General Cashier and/or the designated person will count the
cash drops and make daily deposits intact.
4. Cash overages and shortages should be recorded daily with a
copy provided to the General Manager and appropriate
department head. This should be recapped on a month-to-date
basis for each employee.
5. Every overage and shortage should be investigated and
documented. A written report of any unexplained overage or
shortage in excess of $25.00 should be provided to the General
Manager.

MOVE #: FN-FC-01

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M.O.V.E.S.
Managing Operating
6. Written warnings should be issued by the department head to any
employee with unexplained overages or shortages which total
$50.00 or more cumulatively over a thirty (30) day period, or any

MOVE #: FN-FC-01

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M.O.V.E.S.
Managing Operating
missing drops. Issuance of three (3) warnings to an employee will
require disciplinary action including removal from a cash handling
or possible termination.
7. All incoming mail should be opened by someone in a non-cash
handling position and other than the person posting the payments.
All checks should be logged and restrictively endorsed and
dropped in the drop safe. The person preparing the Log should
post the total payments daily to the appropriate account. The
General Manager should ensure all payments are posted to the
proper accounts.
D. General Cashiers Fund
1. The General Cashier is the only person with the complete
combination to the safe. Emergency access to the safe must
require two Managers from different departments to open it, such
as the General Manager and the Controller. This should be done
by one Manager having the combination and the other having the
key. If a key lock is not in use, the Managers should each have
one-half of the combination. If this safe is shared as the drop safe,
see C2 above.
2. The General Cashiers Fund, including House Bank Contracts, should
be balanced daily with the details maintained for one month. The
Fund should be audited by the Controller or General Manager at
least once each month, on a surprise basis.
3. Petty Cash is included in the General Cashiers Fund. Purchases
should be limited to emergencies. They should not exceed $100.00.
All vouchers should be filled out completely with appropriate
backup attached. Vouchers must be defaced upon
reimbursement. Any advance for a purchase must be settled within
twenty-four (24) hours. Reimbursement for Petty Cash should be
done on a weekly basis, if needed.

MOVE #: FN-FC-01

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II. Bank Accounts
A. Check Signing: The signatories on all bank accounts shall be in
accordance with Accounts Payable Policy AP02. No facsimile plates or
stamps shall be used.
B. Bank Reconciliations: All bank accounts must be reconciled within the
following month. All differences must be resolved and reflected in the
following months Financial Statement. Stale dated checks should be
researched and resolved after six months or applicable State law,
whichever is longer.
III. Current Assets
A. Credit Card Transmissions, General Manager or designated person needs
to ensure that all credit card transactions are batched out on a daily
basis and transmitted to the credit card processor. A log should be kept
to compare what was booked versus what was transmitted.
B. Guest Ledger, including Advance Deposits Detail should be balanced to
the General Ledger at least once a month. House Accounts carried on
Guest Ledger must be adjusted at each month end. Group accounts
should be reviewed and resolved by each month end.
C. Credit Card Charge-backs should be resolved within the time allotted by
each credit card company. If a credit is to be issued, the Controller and
General Manager must approve the adjustment with appropriate back-
up and a copy of the original voucher attached. The General Manager
should sign up for E-mail notification of charge back notices and inquiries.
D. Miscellaneous Receivables must be collected within the following month
with appropriate documentation maintained in the analysis file.
E. City Ledger
1. The Tecton Credit Policy should be implemented. All accounts
should be billed within twenty-four (24) hours of transfer to City
Ledger.

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Approved individual accounts should be transferred to City Ledge
upon check-out. Group Masters should be transferred within three
(3) days of departure. Follow-up calls should be made within ten
(10) days of billing. Statements should be mailed every thirty (30)
days. Collection calls should begin at thirty (30) days.
2. A credit meeting should be held once a month with the
Department Heads, Controller and general Manager to review the
City Ledger aging. Accounts over sixty (60) days should be
documented as to collection efforts. Minutes should be maintained
for one (1) year.
3. Write-offs and adjustments should be documented as to reason
including comments of appropriate department and approved by
Department Head and Controller. All write-offs over $500.00 must
be approved by the General Manager.
4. Bad debt accounts are established for each department. Write-offs
which are the result of a policy violation will be charged to the
responsible department. If all policies were followed correctly, the
bad debt will be charged to the responsible department. If all
policies were followed correctly, the bad debt will be charged to
A&G Bad Debt.
F. Inventories
1. Inventory prices should be the most current price including any
applicable tax, freight and purchasing fees.
2. All inventory extensions should be done on a computerized
spreadsheet. Entry of units and prices should be done by the
department and verified by the Accounting Department.
3. Inventory pars should be established at balances to meet the
needs of business volume. The Accounting Office should review
levels to verify that over purchasing is not being done and that
obsolete, damaged and spoiled items are not being carried.

MOVE #: FN-FC-01

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Room linen pars should be monitored and replacements ordered.
4. Food, beverage and rooms linen inventories should be counted
every month by the department with spot checks by the
Accounting Office. All inventories should be completed on a shelf-
to-sheet, not a sheet-to-shelf basis.
5. Other inventories such as food and beverage linen, china, glass
and silver should be counted on a quarterly basis with spot checks
by the Accounting Office.
6. Only boxed items are to be counted. Open items in the operating
inventory should not be counted.
IV. Current Liabilities
A. Accounts Payable
1. All purchases must be approved by the appropriate Department
Head, Controller and General Manager. A Purchase Order or
established local procedures is required for all non-food and
beverage consumable purchases over $100.00.
2. All processing of invoices must follow the Tecton Accounts Payable
Policy AP01.
3. Any purchases lasting more than three (3) months with a dollar
value of $1,000.00 may be prepaid over the expected life.
4. Capital projects must be reviewed and approved by Tecton and
Ownership in advance. Capital items are at least $500.00 and have
a life of three (3) years or more and qualify as capital expenditure
as per Internal Revenue Service guidelines.
5. Each department should maintain their own monthly checkbook
to track expenses versus budget.
6. Two (2) bids minimum are required for recurring purchases such as
office supplies and food and beverage items.

MOVE #: FN-FC-01

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B. Payroll and Related
1. Payroll advances should only be issued in extreme emergencies
and should never exceed one (1) periods net pay or vested
vacation. They must be repaid within the next pay period and must
be approved by the General Manager.
2. Employee schedules should be prepared weekly based on the
weekly forecast and staffing guides and must be approved by the
General Manager.
3. Employee rates shall be based on the approved wage scale.
Wage scales are based on yearly competitive wage surveys and
approved during the budget process. Any deviations from this
scale must be approved by Tecton.
4. All Manager wages must be approved by Tecton.
5. Banquet gratuity percentage distributions must be documented
and approved by Tecton and conform to State laws. The
percentage distribution calculation must be shared with the
affected employees.
6. All bonus or incentive plans for salaried Managers must be
approved by Tecton prior to discussion with Manager or
implementation.
7. A payoff should be conducted twice a year on a surprise basis.
Employees should present social security card and photo
identification at this time. All information such as address and date
of birth should be verified at this time.
V. Miscellaneous
A. Balance Sheet Reconciliation all must be completed prior to the close of
the following month.

MOVE #: FN-FC-01

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B. Credit Cards must be balanced and electronically transmitted by the
Night Audit staff every night.
C. Division of Duties. The General Manager must divide responsibilities of
payables, receivables, payroll and cashiering and delegate a check and
balance system to best ensure that no one person has total control of any
area. This division of duties will be approved by Tecton.
D. Guest Safety Deposit Boxes. No duplicate keys should be maintained for
guest boxes. If a guest loses a key, the box will be drilled in their presence
and at their expense.
E. Miscellaneous and Adjustment Vouchers and House Charges should be
reviewed by the General Manager several times a month and resolved in
a current month as appropriate. All rebates/ adjustments should have
clear explanations with pertinent documentation attached and should
be approved by the General Manager or his designated person. The
house charges from the outlets should be signed by the authorized
Manager with details of who was entertained and why.

CHECK BOOK ACCOUNTING
VISION: It is the policy of Tecton to operate the Hotel on a profitable
basis and to maintain a balance between costs and guest service.
To manage this profitability on a daily basis, each department is
responsible for controlling their expenses.
MOVE #: FC-02

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager to create an atmosphere where
all members of management can question expenditures and be responsible for
their departments. It is the responsibility of the Controller/General Manager to
supply all possible tools and reports to each department and train them in
checkbook accounting. It is the responsibility of each Department Head not
only to monitor costs but to question and validate each expenditure. All
transactions should follow the Uniform System of Accounts and generally
accepted accounting principles.
PROCEDURE
The checkbooks should be reviewed weekly with the General Manager and
Controller.
It is important to also adjust spending to the volume of business. If business is
exceeding budget it might be necessary to increase spending based on a cost-
per-occupied-room or cover. Conversely, if business is slow, the total budgeted
expense should not be incurred. These adjustments should be done on a daily
or weekly basis based on daily actual operating results and weekly forecasts.
Each month every Department Head should set up a three column form to track
each line item for which they are responsible. Vendors payment terms should be
adhered to.

FINANCIAL STATEMENT PACKAGE
VISION: The Financial Statement Package is due the 10
th
of the
following month. It should reflect an accurate and timely
accounting of the financial results.
MOVE #: FC-03

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Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller and General Manager to ensure that the
Financial Statement Package is timely, complete and correct.
PROCEDURE
The following items shall be included in the financial package:
General Managers Critique
Complete Financial Statement
Balance Sheet & Supplemental Reports
Star Report
End of Month Sales Report
Full Year Forecast
Forecast Accuracy Report
Capital Projects Recap
Controllers Checklist
CST Trend Report
Contract and Leases

CONTROLLERS CHECKLIST
VISION: The purpose of this policy is to review and document the
compliance to Primary Financial Controls and period closing
procedures.
MOVE #: FC-04

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Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure that the checklist is completed
and sent to the Corporate Office as part of the Financial Statement Package
each month.
PROCEDURE
The attached checklist is to be prepared by the Controller and reviewed by the
General Manager at the end of each accounting month.
Each item requires a yes/no response indicating its completion or review during
the preceding accounting month.
All NO responses require an explanation and should indicate the last completion
date for that item in the comments section.

procedures.
MOVE #: FC-04

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M.O.V.E.S.
Managing Operating
TECTON PROPERTY NAME:
CONTROLLERS MONTHLY CHECKLIST MONTH:
1 2 3 4 5 6 7 8 9 10 11 12
CASH
1 All house banks counted on a surprise basis.
2 Daily deposits done the following banking day and credit card
transmissions verified daily

3 Over/ shorts recorded daily and investigated.
4 All checks logged, restrictively endorsed and dropped by a non-
accounting employee.

5 Petty cash reimbursed in the same month.
6 All paid-outs, miscellaneous & adjustments reviewed and
approved by General Manager and Controller

7 All bank accounts reconciled for previous month.
ACCOUNTS RECEIVABLE
1 Guest Ledger, City Ledger and Advanced Deposits reviewed and
balanced to General Ledger.

2 House Accounts adjusted off monthly.
3 Charge-backs resolved within terms.
4 City Ledger billed according to Primary Financial Controls
schedule.

5 Credit meeting held monthly.
6 Write-offs documented and approved.

procedures.
MOVE #: FC-04

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7 Miscellaneous receivables analyzed and billed.

procedures.
MOVE #: FC-04

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Managing Operating
1 2 3 4 5 6 7 8 9 10 11 12
INVENTORIES
1 Prices are current and include tax, freight, etc.
2 Extended on computer spreadsheet and reviewed.
3 Pars established to meet business levels.
4 Food & Beverage counted 1
st
of each month.
5 Rooms linen counted quarterly.
6 Food & Beverage linen, china, glass & silver quarterly.
ACCOUNTS PAYABLE
1 Invoices processed per Tecton A/P Policy AP01.
2 Accounts Payable aging reviewed and reconciled to
G l L d

3
Purchase Orders prepared and approved as required with
2 bids where applicable.

4 Prepaid expenses reconciled to General Ledger.
5 Capital projects approved Tecton Policy AP03.
6 Department check book accounting in place.
7 All taxes prepared, balanced and filed timely.
PAYROLL
1 Schedules prepared based on forecast.
2 Overtime pre-approved by General Manager.

procedures.
MOVE #: FC-04

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3 Military payroll conducted.
4 PR register reviewed prior to check distribution.
5 Daily payroll cost control system in place.

procedures.
MOVE #: FC-04

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Managing Operating
1 2 3 4 5 6 7 8 9 10 11 12
FOOD & BEVERAGE CONTROLS
1 POS System used effectively.
2 Guest check control system in place and monitored.
3 Beverage pars established and spot checked.
4 Perpetual beverage inventory maintained.
5 Banquet consumption sheets prepared and audited.
6 Banquet checks compared to BEOs.
GENERAL
1 All balance sheet accounts reconciled.
2 Reviewed P&L Statement with GM and Managers.
3 Monthly work papers reviewed and filed for review.
4 Back-up procedures in place for all computers.
5 Monthly property based system back-up stored off property.
COMMENTS:
___________________________________________________________________________________________________
___________________________________________________________________________________________________
___________________________________________________________________________________________________
________________________________ __________________________________ __________________

procedures.
MOVE #: FC-04

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M.O.V.E.S.
Managing Operating
General Manager Controller Date

BALANCE SHEET RECONCILIATION
VISION: A hard copy of the trial balance sheet and reconciliations
of every account on that trial balance, with supporting
documentation, should be included in a binder or folder and
updated monthly. All adjusting entries are to be made on a
monthly basis to insure that all the asset and liabilities accounts are
current and properly stated.
MOVE #: FC-05

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller and/or Regional Controller to reconcile
each account monthly and ensure the policy above is enforced.
PROCEDURES
Following are guidelines of what detailed analysis should be done to tie back to
the General Ledger Balance.
HOUSE BANKS
House Bank Log for the month.
BANK ACCOUNTS
Reconciliations with a copy of the front page of the bank statement
statement with checks in numeric order should be filed in a check storage box.
All reconciling items should be current (no more than a month old).
CLEARING ACCOUNTS
These normally should be zero If there are some uncleared items, the date
they were entered, amount, explanation and date of settlement should be
listed and cleared by the following month.
GUEST LEDGER
PMS printout of Guest Ledger for month end If Advance Deposits are included,
a cover page should note the calculation.
CITY LEDGER
City Ledger aging at month end.
CREDIT CARD ACCOUNTS

MOVE #: FC-05

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Detailed list of date and amount submitted (if credit cards are not carried as
deposits in transit on the bank reconciliation.
RECEIVABLES
Detailed list of date, description and amount with copies attached Should
never be more than thirty (30) days without explanation.
INTERCOMPANY ACCOUNTS
Detailed list of date, description and amount with copies attached Should
never be more than thirty (30) days without explanation.
RETURNED CHECKS AND CREDIT CARD CHARGE-BACKS
Detailed list of date, description and amount with copies attached should
include the explanation and be cleared within 30 days.
EMPLOYEE ADVANCES
Although not company policy, exceptions are sometimes made Copy of
agreement to pay back along with detail of name, date, amount advanced,
payment schedule and balance due.
ALLOWANCE FOR BAD DEBT
Detail by sub account of monthly allowance should be 3% of total City Ledger.
INVENTORIES
Copy of each inventory count sheet.
PREPAIDS
Schedules stating total payment, date, number of payments, consumed and
balanced with copies of invoices, agreements or policies attached.
DEPOSITS ON ACCOUNT

MOVE #: FC-05

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Managing Operating
Detailed list of date, company, reason, date of return and amount Copies in
file.

MOVE #: FC-05

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Managing Operating
FIXED ASSETS
Opening copy of accountants schedule in file Monthly Recap should include
this as a beginning balance and a detailed list of additional purchases with
copies of invoices attached.
DEPRECIATION AND AMORTIZATION
Copy of accountants schedule.
ACCOUNTS PAYABLE
Copy of aging from M3.
SALES AND OCCUPANCY TAXES
Copies of last tax returns and reconciliation of outstanding timeframe.
GRATUITIES
Detailed list of dates, function and amounts not yet paid to employees.
ACCRUED SALARIES AND WAGES
Copy of Excel spreadsheet for monthly accrual.
ACCRUED BONUSES, ETC.
Calculation based on potential, number of months, payments, total.
ACCRUED VACATIONS
Payroll back up to support the balance.
ACCRUED UTILITIES
Copies of calculation based on month end readings, last bills and rates. At year
end meter readings should be taken and used to calculate the accrual.

MOVE #: FC-05

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M.O.V.E.S.
Managing Operating
MANAGEMENT FEES ACCRUAL
Supporting calculations based on contract terms.
FRANCHISE FEES
Supporting calculations based on contract terms.
OTHER ACCRUALS
All other expenses that occur monthly, including management company re-bill.
ADVANCE DEPOSITS
PMS print-out.
MORTGAGES, NOTES AND LEASES
Copies of amortization and payment schedules in file with total, payments and
balance.
CONSTRUCTION IN PROGRESS
Detailed list of item, classification, check number date and amount.

FULL YEAR FORECASTING
VISION: Every month a full year forecast will be prepared for the
current year.
MOVE #: FC-06

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager to provide the environment for
each department to participate in this forecast and ensure its accuracy based
on the current market trends.
PROCEDURES
Forecasting is a team effort led by the General Manager. By the 20
th
of the
month the Reservations and Sales staff should project the rooms forecast for the
upcoming three (3) months, and the Catering staff should project the catering
forecast for the upcoming three (3) months. This information should be given to
the Rooms Department and Food & Beverage Department so they may
forecast their business and expenses based on these projections.
The Controller/General Manager should have this information to enter into the
forecasted area by the 23
rd
of the month. At this point, it should be reviewed
with the General Manager. The forecast of the remaining months should reflect
trends being experienced, targeted and improvement in performance statistics
and group room bookings. The budget should not be entered unless we expect
to achieve the budget.
The full year forecast process is not intended to create a new target for house
profits. The target will always be the budget. This is intended to maintain our
focus on the target as we identify potential deviations and implement corrective
actions.
The Monthly Recap and Actual/Forecast Recap is generated from this
information. A Forecast Accuracy Report is also generated for the previous
month. This will compare the budget, last forecast and actual results. The
company standard for forecasting accuracy is plus or minus 5%. This Report will
enable the Hotel to isolate departments not meeting standards so that
corrective actions can be taken. The forecast meeting each month should
begin with the review of the prior month forecasting accuracy.

FULL YEAR FORECASTING
VISION: Every month a full year forecast will be prepared for the
current year.
MOVE #: FC-06

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Managing Operating
If projections fall below 10% of budget, the property should institute plans and
actions for enhancing revenues and/or cutting costs.
Declines of 5% to 15% in Forecasted House Profit to Budget - Reductions
which prudent management will dictate should be accomplished
immediately and can be done with little or no economical risk.
Declines of 16% to 26% in Forecasted House Profit to Budget - Reductions
which can be accomplished that will involve some risk to moderate
revenue or quality risk. The gravity of the risk, particularly in revenue
dollars, must be specifically identified. These actions must be discussed
in advance with the corporate staff.
Declines of 27% or more in Forecasted House Profit to Budget
Reductions which can be accomplished, however, there will be great
and/or long term risk involved. The gravity in volume of the risk must be
specifically identified. These actions must be discussed in advance with
the corporate staff.
Obviously, any ideas which could result in some revenue enhancement should
also be identified and quantified with the impact on house profit reflected.
Proposed plans and actions should be listed and sufficient detail by risk level or
as revenue enhancements documented on the Plans & Actions form.
These forms are to be submitted on the 10
th
of the month with the Financial
Package.

PREPAIDS AND ACCRUALS
VISION: To apply the accrual method of accounting to achieve
accurate financial statement results.
MOVE #: FC-07

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of each Department Head, as well as the Controller, to
ensure that all expenses incurred in the month for the month, are charged to
the Financial Statement.
PROCEDURE
ACCRUALS
Accruals should be made at the end of each period for all known outstanding
invoices greater than $500.00 which have not yet been received. Department
checkbooks and receiving slips should be used for accrual purposes.
In addition to accruing for items mentioned above, monthly accruals should be
made each month for all services, taxes and commissions.
Some guidelines on how to accrue for liabilities at month end:
Telephone Based on billing date and call accounting records.
Utilities Based on meter readings.
Credit Card commissions Based on percentages not yet deducted from the bank.
Franchise fees Based on Franchise Agreement percentages.
Payroll Taxes and Benefits Based on hours worked since last pay ending.
Travel Agent Commissions Based on PMS Reports.
Commissions From pay stations, vending, etc.
Management Fees Based on Management Fee Agreement percentages.

The accrual accounts should be reconciled each month to insure all invoices
have been received for prior months. In the event invoices have not been
received, they must be re-accrued for the current month.
PREPAID EXPENSES
An expense can be prepaid if it is applicable to three (3) or more accounting
periods, the amount of the expenses is greater than $1,000.00 and the
monthly/period expense is $300.00 or greater. Examples to include
Maintenance Contract, brochures, and advertising.

PREPAIDS AND ACCRUALS
VISION: To apply the accrual method of accounting to achieve
accurate financial statement results.
MOVE #: FC-07

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M.O.V.E.S.
Managing Operating
PREPAID INSURANCE
A schedule must be maintained to record the payments and monthly expense
for insurance.

FLOW THROUGH PROFIT
VISION: Flow through guidelines are necessary to maximize profit.
Flow through is defined as managing the increase or decrease of
revenues to budget to the bottom line.
MOVE #: FC-08

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager, along with the Controller, to insure
that Department Heads are managing expenses to maximize profit and
minimize loss.
PROCEDURE
This flow through will be accomplished by forecasting and adjusting staffing
levels and expenses based on the forecasts. Weekly forecast meetings should
be held prior to the preparation of the following weeks schedules. Expenses
should be monitored by Department Heads in accordance with the weekly
forecasts. The corporate guideline for flow through is 50% positive or negative.
Example of Flow Through:
ACTUAL BUDGET VARIANCE
Total Revenue $200,000 $190,000 POS - $10,000
House Profit $150,500 $145,500 POS - $ 85,000
Profit Percentage 75.3 % 76.6 % 50.0. %

GENERAL LEDGER INPUT
VISION: All entries into the General Ledger are to be documented
and standardized.
MOVE #: FC-09

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure all entries are properly
documented.
PROCEDURE
J OURNAL ENTRIES
With the exception of the Income J ournal, a posting report should be printed
for each entry made.
Proper back-up should always be attached to the entry and filed in the monthly
Closing File. This should be either a copy of the item generating the journal entry
or the form used for calculations. The explanation should be meaningful
reclassify and correct miscode are not acceptable!
A file should be maintained for each month with all journal entries, back-up,
reports and all pertinent information.

NIGHT AUDIT INCOME VERIFICATION
VISION: To ensure the continual maintenance of Night Audit control
according to the policies and procedures set forth by Tecton
Hospitality.
MOVE #: FC-10

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the Controllers responsibility to ensure that adequate Night Audit controls
are in place and are performed on a consistent basis.
PROCEDURE
A principal function of the Night Audit is to verify that all department charges
and credits to registered guests of the Hotel have been properly recorded in the
Guest Ledger and that the correct room charge is recorded on all guest
accounts. Though not necessarily all-inclusive, the following are income
verification procedures which should typically be performed by the Night
Auditor.
A. The room charge for each guest account as shown on the guest folio is
posted to the account.
B. Food & Beverage POS Reports are compared to the PMS total. Any
discrepancies are investigated and corrected. Charges are filed at the desk
for any guest inquiries.
C. Charge vouchers for each minor revenue producing department or other
activity from which guest charges or credits originate are totaled and
agreed to the corresponding Voucher Control sheet and/or to the machine
total for such activity.
D. Telephone revenue from the call accounting system balances to the PMS
totals.
E. Verify that the Guest Ledger control total from the previous day, plus or minus
charges and credits for the current day agrees with the new Guest Ledger
control total.

SPECIAL EVENT ANALYSIS
VISION: A P&L analysis must be prepared BEFORE accepting any
heavily discounted rooms business and BEFORE beginning any
special programs or promotions.
MOVE #: FC-11

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of both the General Manager and Controller to insure that
the proper analysis has been prepared before rooms are booked or promotions
are begun.
PROCEDURE
All analysis must show expected revenues and all incremental costs, including
both one time costs and ongoing costs. In addition, analysis for any promotion
must calculate a break-even point so that we know exactly when a situation
becomes uneconomical.
Both the General Manager and the Controller must sign the Special Event
Analysis. All analysis should be kept on file and the Controller must do a
quarterly analysis of actual compared to analysis. The objective of this analysis is
to expand successful promotions and to eliminate unsuccessful ones.
The following information must be included on all Special Event Analysis as
applicable:
Contract or Promotion Description
Assumptions
Revenues Projected
Displaced Revenues
Costs:
- Direct Costs
- Labor Costs
- Credit Card Commissions
- Fees

CASH FLOW
VISION: The preparation of annual and monthly cash forecasts are
required to adequately plan Working Capital needs as well as
identifying both long and short term cash management objectives.
MOVE #: FC-12

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to prepare, analyze and report on the
Hotels working capital position.
PROCEDURE
A yearly cash flow based on budget assumptions is to be submitted with the
final Budget Package for the new fiscal year using the cash flow template in the
budget. This cash flow should be updated as needed.

LEASES AND CONTRACTS
VISION: To provide control over the execution of all leases,
contracts and agreements that ensures they are financially
reasonable, non-recourse to Tecton Hospitality, approved by
Ownership, and can be canceled with a thirty (30) days notice.
MOVE #: FC-13

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M.O.V.E.S.
Managing Operating
POLICY STATEMENT
Equipment is normally purchased, not leased, and all Rental Agreements or
Contracts for non-capital items include short-term termination provisions.
Further, no Lease, Contract or Agreement of any nature may be entered into
without Tecton Hospitalitys written approval.
RESPONSIBILITY
The Hotel Controller is responsible for coordinating the review, selection and
submittal for approval of leases for equipment, contracts, or other binding
agreements.
PROCEDURE
A. Leases
1. The decision process in selecting lessors for equipment must include
obtaining three (3) bids on a purchase basis and on a lease basis, and
the completion of a buy versus lease analysis. This will determine the
financial impact of leasing which is, in fact, a form of financing.
2. Lease Agreements cannot exceed three (3) years and Ten Thousand
($10,000.00) without Tecton and ownership written approval.
3. Lease Agreements must have clearly stated buy-out amounts for each
anniversary date.
4. Lease Agreements must have a clearly stated effective interest rate.
5. The Lease Agreement must allow for return of the equipment to the
lessor at the end of the lease and a clearly stated final payment, if
any, or buy-out amount.
6. Lease Agreements must be in the name of the owning entity of the
Hotel and must be signed by a legal representative of the owning
entity. No lease should be entered into in the name of Tecton

MOVE #: FC-13

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Hospitality, and all leases must include language specifically
exculpating Tecton Hospitality.

MOVE #: FC-13

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7. Proposed leases should be forwarded to the Director of Operations
and approved by the President of the company.
8. All approvals are required prior to the execution of any lease.
B. Contracts and Agreements
1. Maintenance Contracts, Agreements for Services or any commitments
for the purchase of consumption inventories, operating supplies or
fixed asset supplies must be cancelable at any time with no more than
thirty (30) days notice. All Contracts should be either in the owning
entitys name or that of the Hotel, and not exceed a length of one (1)
year.
2. Contracts or Agreements of more than one (1) year and/or do not
contain a thirty (30) day cancellation clause must be forwarded to the
Director of Operations for approval.

MOVE #: FC-13

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LEASED EQUIPMENTSCHEDULE
DESCRIPTION VENDOR EXP DATE COSTS COMMENTS
Ice Machine
Ice Machine
Postage Machine
Copier
Radios
Computer Equipment
Computer Equipment
Computer Equipment
Computer Equipment
Vehicle
Vehicle
Phone System

CONTRACTSCHEDULE
Armored Car
Lawn Service
Pest Control
Music
PMS Software
PMS Hardware
POS Software
POS Hardware
Phone System
Aptech Software

MOVE #: FC-13

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MOVE #: FC-13

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LICENSES SCHEDULE
Hotel City
Restaurant City
Bar City
Hotel County
Restaurant County
Bar County
Pool Department of Health
Liquor
Boiler
Music ASCAP
Music BMI
Sales Tax Department of Revenue
Occupational
Occupational Tax County
Occupational Tax City

CORPORATE OFFICE EXPENSES
VISION: The purpose of this policy is to standardize the coding
related to Corporate Office billings.
MOVE #: FC-14

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RESPONSIBILITY
It is the responsibility of the Controller/General Manager to verify central office
billings.
PROCEDURE
Corporate Accounting will E-mail the property related expenses to the
Controllers attention the first week of the month. The following guidelines should
be used when coding central office expenses and pass through charges:
1. Travel and entertainment billings for corporate employees - Charge to T&E.
2. Photocopies Charge to A&G photocopy expense.
3. Long distance (phone expense) Charge to A&G telephone expense.
4. Non-corporate employees Charge to appropriate department and the
proper expense account within the department that benefited from the
service.
5. Forms/Supplies Charge to appropriate department and expense. These
are normally pass through items.
6. Star reports Charge to Sales & Marketing.
7. Other expenses should be coded to related line items. If information is
unclear, call Corporate for direction.

CASH PAYMENTS OVER $10,000
VISION: It is the policy of Tecton Hospitality to comply with IRS
regulations. Effective January 1, 1985, any person who, in the course
of carrying on a trade or business, receives cash in excess of $10,000
in a single transaction, or multiple transactions from the same
person, is required to file an Information Report, Form 8300, with the
IRS by the 15
th
day after the date the cash payment is received.
MOVE #: FC-15

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Cash is defined as coin and currency of the United States, and any monetary
instrument such as Travelers Checks, Drafts, Money Orders and Cashier Checks.
This does not include wire transfers.
PROCEDURE
1. All departments must be made aware of this policy.
2. All departments should report any cash payment over $5,000 in writing to
the Controller. This should include date, name, amount and reason.
3. The Controller must maintain a file of these reports. When any single or
multiple groups of transactions from the same person occurs, the Controller
must file a Form 8300. Copies of these reports should be kept for at least five
(5) years.

LEGAL CLAIMS
VISION: Any lawsuits, possible lawsuits, material threats or pending
claims must be brought to the immediate attention of Tecton
Hospitality.
MOVE #: FC-16

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RESPONSIBILITY
The Hotel General Manager and Controller in conjunction with the Vice
President of Human Resources and other Corporate Office members.
PROCEDURE
In order to properly monitor and address any material threats or pending claims
against Tecton Hospitality or its affiliates, Tecton Hospitality is to be notified
immediately of any lawsuits and any material threats or pending claims by
immediately faxing a copy of the document and mailing the original. The scope
of issues which should be brought to their attention includes matters which
appear to be covered by our insurance.
Items to be reviewed:
Liquor licensing issues
Guest accidents
Employee issues
Contracts
Any other legal issues

SALES TAX RETURNS
VISION: To establish guidelines for the registration for and filing of
sales tax returns.
MOVE #: FC-17

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RESPONSIBILITY
The Controller will be responsible for compliance with state and local sales tax
statutes.
PROCEDURE
Each Controller must study and be knowledgeable of the state and local sales
tax laws applicable to the property. The Controller must ensure that the
procedures currently in effect on property are adequate to ensure the proper
collection, reporting, accruing and remitting of sales taxes to the state and local
tax authorities.
All tax I.D. numbers should be in the name of the owning entity, unless otherwise
specified in the Management Agreements.
In the event the Controller is notified of a tax audit, he should advise Tecton
Hospitality immediately.

REQUIRED DISCLAIMERS
VISION: This policy is to insure that all contracts and leases have the
following disclaimers. Any contract that does not have a thirty (30)
day cancellation clause must be approved by the Director of
Operations.
MOVE #: FC-18

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CANCELLATION CLAUSE
The [Hotel] may terminate this Agreement at any time, with or without cause
and without the payment of any penalty, upon the provision to the [Provider] of
at least thirty (30) days prior written notice.
INDEMNIFICATION CLAUSE
[Provider] agrees to indemnify, defend and hold harmless the [Hotel], Tecton
Management Services, Inc., [Name of Owner] and their respective affiliates
from and against all claims, damages, liabilities, actions, costs and expenses
(including attorneys fees) arising out of this Agreement or any actions or
inactions by [Provider] in connection with this Agreement unless caused by the
gross negligence, willful misconduct, fraud or breach of this Agreement by the
[Hotel]. The [Hotel] agrees to indemnify, defend and hold harmless [Provider]
and its officers, directors, shareholders and employees from and against all
claims, damages, liabilities, actions, costs and expenses (including attorneys
fees) arising out of the gross negligence, willful misconduct, breach of this
Agreement or fraud by the [Hotel].

F & B PRIMARY CONTROLS
processing the various food and beverage sales promotions and
other in-house charges for functions within the Hotel that benefit a
particular department or customer.
MOVE #: FB01

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RESPONSIBILITY
It is the responsibility of the General Manager, Controller and Food & Beverage
Director to ensure compliance to this policy.
PROCEDURE
INVENTORIES
1. Inventory prices should be the most current price including any applicable
tax, freight and purchasing fees.
2. All inventory extensions should be done on a computerized spreadsheet.
Entry of units and prices should be done by the department and verified by
the Accounting Department.
3. Inventory levels should be established at balances to meet the needs of
business volume. The Accounting Office should review levels to verify that
over-purchasing is not being done and that obsolete, damaged and
spoiled items are not being carried.
4. Food and beverage inventories should be counted every month by the
department with spot checks by the Account Office. All inventories should
be completed on a shelf-to-sheet, not a sheet-to-shelf basis.
5. Other inventories such as food and beverage linen, china, glass and silver
should be counted on a quarterly basis with spot checks by the Accounting
Office.
FOOD CONTROLS
1. Every menu should be costed and a potential performed twice a year. This
should be monitored monthly if a Point-of-Sale System is in place.
2. High cost items such as meat and fish should be monitored daily by the
Chef. This should be done by production charts, steak charts and
requisitions or daily sales records from the Point-of-Sale System compared to
purchases. A member of the accounting staff should spot check this usage
monthly.

MOVE #: FB01

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3. A member of the accounting staff should monitor issuing and receiving
procedures of the food storeroom monthly and insure that the bidding
process is in place.
4. Two (2) bid minimums are required for recurring purchases such as office
supplies and food and beverage items. The Bid Sheets should be
maintained for one (1) year. Any purchase over $500.00 should also have
three (3) bids attached to the Purchase Order.
5. Food and beverage invoices should be signed and dated at the time of
delivery by an authorized receiver and entered on the Daily Purchase Log.
These Logs will be balanced daily to the A/P posting batch and to the
General Ledger at month end.
6. Buffets should be controlled with a pre-numbered two-part hard check
where the hostess marks the table number and covers on the check,
maintains one copy and leaves the other on the table. The server then
attaches the point-of-sale check to the hard copy check.
7. No food should be prepared in the kitchen without a chit from the POS.
8. Only Managers should have the ability void items from a check.
9. Promotional items and comps should be accounted for in the POS.
BEVERAGE CONTROLS
1. Drink prices and wine lists should be costed and a potential performed
twice a year. This should be monitored monthly if a Point-of-Sale System is in
place.
2. A member of the accounting staff should review at least twice a month
that a bidding process is in place with beverage vendors.
3. A beverage par for each liquor storeroom should be established. A
member of the accounting staff should verify that these pars are
maintained and that issuing is done on a bottle-for-bottle basis. Each
storage area should have a color coded and dated stamp on each bottle.

MOVE #: FB01

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4. The main storeroom should be controlled by a perpetual inventory that is
updated daily. Each property should have a Local Standard Operating
Procedure that outlines access to the storeroom and control guidelines.
5. Locks on all outlet cabinets need to be changed quarterly.
6. Cover charge procedures should be monitored by the Accounting Office
to ensure that the proper controls are in place.
7. Wine issuance should be monitored by signed issuing sheets against guest
checks or Point-of-Sale Reports.
8. All bartenders should perform blind drops.
9. All checks should be red lined or a pre-run chit must be presented before a
bartender issues drinks to a server. Checks should always be placed on the
bar in front of the customer when the drink is served.
10. Banquet consumption sheets must be completed for all banquet bars. They
should be costed to review percentage and audited against the banquet
check.

F & B COST CREDITS
MOVE #: FB02

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RESPONSIBILITY
It is the responsibility of the General Manager and Controller in conjunction with
the Food & Beverage Director and Director of Sales to ensure that the following
procedures are adhered to when producing, publishing, distributing and
accounting for various promotions or functions.
PROCEDURE
1. A pro-forma should be completed prior to the implementation of any
special promotion or function.
2. All at-cost functions must be approved in advance by the following:
General Manager
Controller
Appropriate Executive Committee Member
Food, beverage and banquet sales are to be costed out by the appropriate
F&B department head and approved by the receiving manager. The food,
beverage or banquet department is responsible for submitting approved
at-cost function sheets to Accounting on a monthly basis.
3. All special promotion packages, holiday packages, and group packages
must have the prior written approval of the General Manager and
Controller.
4. Restaurant special promotions, such as Buy One Get One Free
promotions, must be approved by the General Manager, Controller,
Director of Hotel Sales and Food & Beverage Director or Director of
Operations.
The free promotion meal should be the lowest priced meal. The price for this
meal should be recorded at retail on the guest check and closed out to an
in-house folio in a Guest Ledger designated by the Accounting Office. The
server should attach the applicable coupon to the check or take an imprint
of the promotional card, if applicable. Night Audit will adjust this folio daily
to a clearing account and the Accounting Department will be responsible

F & B COST CREDITS
MOVE #: FB02

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M.O.V.E.S.
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for costing out the free meal and charging the cost portion to the
Promotion Expense line of the Food Department.
Accounting should ensure the clearing account zeroes out daily. The
appropriate number of stats should be taken out of the revenue stat
accounts and recorded in the At Cost Meals stats for the applicable
outlet.
5. Discounts and discount coupons should be closed out to a designated in-
house folio, and the coupon should be attached to the check. Night audit
should adjust this folio daily to the appropriate revenue account. No stats
will be adjusted.
6. Gratis food items must be requisitioned from the kitchen and/or storeroom,
charged to the Gratis Food Expense and credited to cost of food. Dry
snacks for the Lounge are to be charged at cost to the Gratis Food
Account when purchased and should not be counted in inventory.
7. All revenues derived from the sale of food items in the Lounge are to be
credited to a Lounge Food Revenue Account with no covers recorded.
8. All in-house entertainment, including meals or entertainment in the
restaurant or Lounge is to be recorded at retail at the point-of-sale and
closed out to a designated in-house folio. The in-house folio should be
adjusted off completed each day to a Clearing Account and the
Accounting Department will be responsible for costing out the checks and
recording the appropriate cost credits to the respective department. All
such entertainment should be charged at cost to the Entertainment
Expense of the applicable department. The appropriate number of meal
stats should be taken out of the Revenue Stat Accounts and recorded in
the At Cost Meals stats for the applicable outlet.
9. V.I.P. gifts are to be recorded at cost, via requisition, and charged to the
Entertainment Expense of the requesting department.
10. All group functions, such as the General Managers Reception, Going Away
parties, Christmas party, annual Employee party, etc., will be recorded at
cost. The Kitchen is responsible for handling these as an at-cost function.

F & B COST CREDITS
MOVE #: FB02

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11. Food and beverage served at in-house meetings, such as department
meetings, etc., will be handled at-cost and charged to the Entertainment
Expense of the department holding the meeting. The Kitchen is responsible
for handling these meetings as an at-cost function.
12. Meals eaten by third shift employees while on duty are to be recorded at
retail at the point-of-sale, costed out and charged to their departments
Employee Meal Expense Account.
13. Employee cafeteria costs are to be done by a credit for each meal eaten
in the cafeteria. Twice a year the food transferred to the cafeteria should
be costed out for one week to ensure a fair credit is given. If this credit is
over the corporate standard, the Executive Vice President, Operations
should be notified.

CHECK CONTROLS
VISION: The purpose of this policy is to establish controls for all
outlets to insure that all items are properly charged to the guest
check.
MOVE #: FB03

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Managing Operating
RESPONSIBILITY
It is the responsibility of the Food & Beverage Manager, along with the
Controller, to ensure that all outlets are in compliance.
PROCEDURE
A LA CARTE NON-POS PROPERTIES
1. The F&B Manager will be responsible for having restaurant and Lounge
checks at the Front Desk in stacks of 10, 20, 25 or whatever other number
will be sufficient to cover each server or bartender. These checks will be
pre-numbered and issued sequentially. The server or bartender will initial
the Daily Check Control Log Sheet and record the check numbers they are
issued. The Desk Clerk will verify the check ranges and also initial the Log.
2. Each server or bartender will maintain a Check Control Sheet. At the end
of their shift they will total the Check Control Sheet which must tie to the Z
readings.
3. All used and unused checks must be wrapped in the Check Control Sheet
and placed in the Night Audit Box.
4. The Night Auditor will be responsible for performing the check audit and
completing the Daily Check Control Log. Any missing checks will be
reported to the General Manager, F&B Manager and Controller.
5. The F&B Manager will investigate all missing checks and report the results of
the investigation back to the General Manager and Controller.
BUFFET FOR ALL PROPERTIES
1. The Floor Manager or Hostess will sign out the checks from the Front Desk.
2. As guests are seated, the check is marked with the server name or number
and number of guests.
The soft copy is maintained by the Hostess for control, and the
hard copy is placed on the table if the meal is a buffet only.

CHECK CONTROLS
check.
MOVE #: FB03

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Both copies of the check are placed on the table and the Hostess
notes the server, check number and number of guests on the
Check Control Log.
3. Servers will attach a copy of the POS check to the hard copy or the register
tape in non-POS properties.
4. Each server will complete their own Check Control Log and give it and the
checks to the Hostess or Floor Manager.
5. The Hostess or Floor Manager should compare the number of covers
recorded on the checks to the soft copies. Any discrepancies should be
noted and passed on to the F&B Manager for investigation.

CHECK CONTROLS
check.
MOVE #: FB03

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Managing Operating
PROPERTY NAME
DAILY CHECK CONTROL LOG
DATE: ____________________
Checks Issued Issued Issued Checks Checks Checks

TOTAL $

CHECK CONTROLS
check.
MOVE #: FB03

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Managing Operating
PROPERTY NAME:
CHECK CONTROL SHEET
SERVER: SHIFT: DATE:
Check
No.
Covers Chg Tips Total Cash MC/Visa AMEX Diners Discover
Rm
Charge
Room #

TOTALS

SCHEDULING
VISION: All employees will be scheduled for work based on staffing
guidelines approved by the Executive Vice President, Operations.
MOVE #: PR01

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager and Controller to establish
compliance with these minimum standards.
PROCEDURE
MANUAL TIME CLOCK PROPERTIES
1. Staffing guidelines should be on file for each position.
2. Schedules should be done each week using the staffing guidelines and
adjusting them to the weekly forecast. They should be posted by Thursday
of each week. The schedules should be costed and entered into the proper
area of the Payroll form. (See attached). They should then be approved by
the Executive Committee member or the General Manager.
3. Daily time cards should be audited to insure employees are working their
schedule and not riding the clock. Also, late punches should be noted for
disciplinary purposes. Pending overtime should also be monitored.
4. The actual hours should be entered into the proper area of the Payroll form.
Also, business levels should be monitored and schedules be adjusted
accordingly. If business is not as forecast, staff should be sent home
wherever possible.
5. At the end of the week the Payroll should be calculated and compared to
the schedule. Variances must be explained.
AUTOMATED TIME CLOCK PROPERTIES
1. Staffing guidelines should be on file for each position.
2. Schedules should be done each week using the staffing guidelines and
adjusting them to the weekly forecast. They should be posted by Thursday
of each week. The schedules should be entered into the time clock system
and costed reports printed and approved by Executive Committee
member or General Manager. At no time should open schedules be
permitted.

SCHEDULING
VISION: All employees will be scheduled for work based on staffing
guidelines approved by the Executive Vice President, Operations.
MOVE #: PR01

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3. Daily Hours Reports should be audited to insure employees are working their
schedule and no punches are missed. Also, business levels should be
monitored and schedules be adjusted accordingly. If business is not as
forecast, staff should be sent home wherever possible.
4. Daily Reports for tardy, approaching overtime, missed punches, etc., should
be reviewed and proper action taken.
5. At the end of the week the payroll should be calculated and compared to
the schedule. Variances must be explained.

TIP DECLARATION
VISION: It is the policy of Tecton that all employees are to report ALL
TIPS to be in compliance with Internal Revenue Service report
requirements regarding tip.
MOVE #: PR02

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Food & Beverage Director to insure that the proper
forms are filled in correctly each day. The Controller is to insure that the
information is compiled for each pay period.
PROCEDURE
1. All Food & Beverage employees are to declare all tips and record them on
the proper form daily.
2. The person in charge of payroll should compile this information daily on the
spreadsheet. Any discrepancies should be reported to the Food &
Beverage Director. This information should be filed with all other back-up
for the pay period.
3. Tip allocations should be performed each pay period if necessary.
4. All non-Food & Beverage employees who receive tips should fill out the
proper form weekly.
5. All banquet service charges are to be balanced back to the banquet bills
and paid through payroll.

TIP DECLARATION
VISION: It is the policy of Tecton that all employees are to report ALL
TIPS to be in compliance with Internal Revenue Service report
requirements regarding tip.
MOVE #: PR02

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M.O.V.E.S.
Managing Operating
DAILY TIP REPORTING RECAP
Date : ___________________
Server Name Name Name Name Name Name Name Name Name Name TOTAL

Total Room and Credit
Card Sales
Total Cash Sales
Total Sales

Total Room and credit
Card tips
Total Cash Tips
Total Tips

Tips Paid Out Amount Amount Amount Amount Amount Amount Amount Amount Amount TOTAL
Name
Name
Name
Total Server Tips

% Charge Tips
% Cash Tips
% Total Tips

Total Sale POS
Total Sales Reported
Difference

DEDUCTIONS NOT TAKEN
VISION: The purpose of this policy is to set up a system to collect all
payroll deductions not taken due to insufficient gross wages.
MOVE #: PR03

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Managing Operating
RESPONSIBILITY
The Payroll Processor is responsible to notify the employee of the shortfall.
PROCEDURE
1. A form will be attached to the paycheck stating the date, amount due and
reason for the shortfall.
2. A journal entry should be made to set up a receivable for this amount and
credit the expense that the Payroll Processor debited.
3. The employee must pay this amount within the week. This may be done by
cash or check. The payment is then forwarded to the Executive Secretary
to be logged on the Accounts Receivable Check Log.
4. If an employee fails to pay the shortfalls, a note is sent to the General
Manager and the employee will be subject to disciplinary action or loss of
benefits.
EMPLOYEE NAME:
PERIOD ENDED: DATE:
AMOUNT OF SHORTFALL:
REASON:
PAYMENT DU TO ACCOUNTING:

TIME CLOCK REPORTS
VISION: The following Reports are the minimum that must be run to
monitor and control payroll.
MOVE #: PR04

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the General Manager and Controller to establish
compliance with these minimum standards.
PROCEDURE
1. DAILY
Attention Report
This Report should be run every day before any other Reports. It will list
all missed punches and other errors. It should be reviewed and
resolved by the Human Resource Administrator. Once these items
have been cleared, the remaining Reports should be run.
Time & Attendance
Print this Report by department with the schedule. It should be
reviewed by each department manager.
Employee Labor Schedule
This Report should be run by department and reviewed by department
heads, General Manager and Controller. It will show the differences
from actual hours worked to scheduled hours worked.
Daily Clock-In and Out
This should include daily sales figures. It should be reviewed by the
General Manager and Controller to monitor sales percentages and
tips.
2. WEDNESDAY THROUGH FRIDAY
Approaching OT
This Report should be given to each department head and General
Manager. It will show actual hours worked plus hours scheduled to
determine who will be in an overtime situation. At this time scheduling
changes can be made.

TIME CLOCK REPORTS
VISION: The following Reports are the minimum that must be run to
monitor and control payroll.
MOVE #: PR04

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3. WEEKLY
Employee Labor Schedule
After schedules are input, this should be reviewed by department
heads and posted.
Weekly Work Summary
Reviewed and signed off by department managers. This will be what is
paid to the employee. Vacation, Sick, Holiday and Tips should be
completed at this time.
The time clocks offer many more Reports that are valuable to each property.
The above listed Reports are minimum requirements only. Each property should
use the additional Reports that prove to be useful tools for their needs.

APS TIME CLOCK REPORTS
VISION:
MOVE #: PR05

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Managing Operating
1. Attention Report List: This is a problem and exception report. Basically, it
details who punched in and who did not. It should be reviewed daily by
someone in Accounting or the General Manager of the limited service
hotels.
2. Daily Clock-In/Out Report: This provides labor cost by department versus
revenues. Actual labor cost versus actual sales. Revenues to be input daily
by Hotel.
3. Time and Attendance Report: This provides information for the Payroll
Worksheet and actually takes the place of the Payroll Worksheet. This report
must be signed off by the General Manager at the end of the pay period
for validation purposes. Only after adjustments are made can the General
Manager approve. This report should only be submitted to Vincam and not
the Manual Payroll Worksheet.
4. Weekly Work Summary Report: This is your Approaching Overtime report
and should be reviewed daily.
5. Schedule Costing Report: A critical report we have all been searching for.
Basically, this report details your scheduled hours versus your forecasted
revenue for the following day / week/ month. This report must be reviewed
on Thursdays before schedules are posted, in order to insure that you are
within productivity guidelines.
6. Payroll Expense Report: The follow up to the Schedule Costing Report. This
report details what actually happened versus our prior weeks forecast. This
should be distributed at Staff Meetings or reviewed weekly with Department
Managers.
7. Employee Labor Schedule Report: A critical report to be reviewed daily by
Department Heads. This is a variance report by employee, day-by-day,
versus the schedule.
8. Employee Late Report: A very important report for Performance Appraisals.
This provides tardiness information on any employee on any given period.
This is a most useful tool for disciplinary and corrective action.

VISION:
MOVE #: PR05

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9. Performance Review Dates: This can be accessed through APS, utilizing the
following report. Again, all General Managers must pull this report before
month end and ensure that Department Managers are receiving this
information so that Performance Appraisals can be timely for the following
month.
10. Schedules: Enclosed is an example Schedule from APS. No manual
schedules are to be posted at any hotel. All scheduled information is to be
inputted into the time clock.

VISION:
MOVE #: PR05

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M.O.V.E.S.
Managing Operating
TIME AND ATTENDANCE
REPORTS
1. Attention Report List
2. Daily Clock-In / Out Report
3. Time and Attendance Report
4. Weekly Work Summary Report
5. Schedule Costing Report
6. Payroll Expense Report
7. Employee Labor Schedule Report
8. Employee Late Report

RECORDS RETENTION
VISION: The purpose of this policy is to establish appropriate
retention time periods for hotel records.
MOVE #: RC01

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M.O.V.E.S.
Managing Operating
RESPONSIBILITY
The Hotel General Manager and Controller, working with and through the
appropriate Executive Committee Member, are responsible to oversee that the
hotels record retention policy is in place and the storage of records is in a
secure place. Additionally, they are to ensure that all boxes are adequately
marked so that the contents of a storage container can be readily accessible.
For records in off-site storage, the office of the General Manager and Controller
should contain a file listing the contents of each storage container.
PROCEDURE
The retention or time period for each record title is divided into two 92) columns
on the Retention schedule, as follows:
1. Office (active) The period the record is considered active and must
remain accessible in the hotel.
2. Total, Including Inactive The all-inclusive period the record is retained
(either in the office, hotel or outside storage area).
3. Information copies or duplicates, as opposed to the Record Copy should
be retained for shorter periods of time, as determined at the hotel level.
4. When in doubt as to any record retention requirement, the matter should
be submitted to the Regional Controller who will obtain Corporate
approval.
5. The attached Schedule is intended to provide specifics for each operating
departments records.

RECORDS RETENTION
MOVE #: RC01

Page 149 of 155

M.O.V.E.S.
Managing Operating
TECTON RECORD RETENTION SCHEDULE
Record Title Active
Total
Including Inactive
FRONTOFFICE
PMS SYSTEMS
Guest History (Media) Current Year C +4 Years
Guest History (Cash and Charge Folios) Current Year C 4 Years
Group Master Folio (After Realization) Current Year C +1 year
Daily Opening and Closing House Counts Current Year C +1 year
Bucket Check Report 1 Month C +1 Month
Shift Closings Current Year C +1 Year
Night Audit Final Current Year C +4 Years
Room and Tax Posted Report Current Year C +1 Year
Profit Center Detail Current Year C +1 Year
MANUAL SYSTEMS
Guest History (Media) Current Year C +4 Years
Guest History (Cash and Charge Folios) Current Year C +4 Years
D Card Current Year C +4 Years
Cashier Cards and Tapes Current Year C +1 Year
Rack Slips Telephone 2 Months C +2 Months
Room Earnings Reports Current Year C +2 Years
Revenue Reports Current Year C +4 Years
BOTH SYSTEMS
Posting Vouchers Current Year C +1 Year
Advance Deposit Logs Current Year C +1 Year
Gross Revenue Reports Current Year C +2 Years

RECORDS RETENTION
MOVE #: RC01

Page 150 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total
Including Inactive
APPLICATIONS & EMPLOYMENTRECORDS
Current Employees Permanent Permanent
Terminated Employees C +2 years C +2 years
Non-Hires C +1 year C +1 year
Work Schedules C +4 years C +8 years
Time Cards C +4 years C +8 years
Time Sheets C +4 years C +8 years
Adjustment Sheets C +4 years C +8 years
Additions to Gross Pay C +4 years C +8 years
Payroll Registers C +4 years C +8 years
Tip Sheets C +4 years C +8 years
Stop Payment Requests C +4 years C +8 years
OSHA Reports C +4 years C +8 years
ACCIDENTREPORTS
Log of Occupational Injuries C +4 years C +4 years
Summary of Occupational Personnel C +4 years C +4 years
State Workers Compensation Form C +4 years C +4 years
Report of Accident to Customer & Public C +4 years C +4 years
Automobile Accident C +4 years C +4 years
Employee Injury C +4 years C +4 years
Employee Injury Investigation Report C +4 years C +4 years
Employee Injury Release Form C +4 years C +4 years

RECORDS RETENTION
MOVE #: RC01

Page 151 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total
Including Inactive
SECURITY
Visitors Log C +1 Year C +1 Year
Parcel Log C +1 Year C +1 Year
Security Log C +1 Year C +2 Years
Investigation Reports C +1 Year C +2 Years
REPAIR AND MAINTENANCE
Television Log C +4 Years C +4 Years
Meter Readings C +2 Years C +2 Years
Fire Inspection Reports C +1 Year
(local law)
C +1 Year
(local law)
Preventative Maintenance Logs C +1 Year C +1 Year
Work Orders Current Year Current Year
MARKETING DEPARTMENT
Sales Files Review annually.
Destroy all
obsolete files.
Review annually.
Destroy all
obsolete files.
Lost Business Report C +2 Years C +2 Years
Local Trade-Out Agreements C +2 Years C +2 Years
Advertising Agreements C +1 Year C +1 Year
Diaries and Forecast Sheets C +2 Years C +2 Years
Sales Success Reports C +2 Years C +4 Years

RECORDS RETENTION
MOVE #: RC01

Page 152 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total Including
Inactive
Licenses
Permanent
(until updated)
Permanent
(until updated)
Legal Documents / Contracts Permanent Permanent
Financial Statements / Critiques C +2 Years C +5 Years
Financial Statements (Year-End-Final) Permanent Permanent
Budgets C +2 Years C +2 Years
Asset Addition File Permanent Permanent
Asset Addition File Permanent Permanent
Fixed Asset Retirement List C +5 Years C +5 Years
Accounts Receivable Payment Backup C +1 Year C +1 Year
Miscellaneous Income Backup C +1 Year C +3 Years
Daily Sales Reports C +1 Year C +3 Years
A/R Aging Reports C +1 Year C +2 Years
Balance Sheet Package C +1 Year C +5 Years
Manual Check Posting Reports C +1 Year C +2 Years
A/P Posting Reports C +1 Year C +2 Years
A/P Distribution Reports C +1 Year C +2 Years
A/P Aging Report C +1 Year C +3 Years
Checks C +1 Year C +5 Years
Check Registers C +1 Year C +5 Years
Month-to-Date Check Register C +1 Year C +4 Years
Check Reconciliation Report C +1 Year C +4 Years
General Ledgers C +1 Year C +5 Years
General Ledger Interface Reports C +1 Year C +2 Years
Total Year General Ledger C +1 Year Permanent

RECORDS RETENTION
MOVE #: RC01

Page 153 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total Including
Inactive
General J ournal Entries C +2 Years C +5 Years
Standard J ournal Entries C +2 Years C +5 Years
TAX RETURNS & CHECK COPIES & SUPPORT
Tax Returns Sales and Use C +5 Years Permanent
Tax Returns Occupancy C +5 Years Permanent
Tax Returns Withholding C +5 Years Permanent
Tax Returns Unemployment C +5 Years Permanent
Tax Returns Workers Compensation C +5 Years Permanent
Tax Returns Annual 1099 C +5 Years Permanent
Tax Returns W-2s (Employer and Employee) C +5 Years Permanent
Tax Returns Real Estate C +5 Years Permanent
Tax Returns Personal Property C +5 Years Permanent
Tax Returns All Other C +5 Years Permanent
GENERAL MANAGERS OFFICE
MOD Reports C +1 Year C +1 Year
Executive Committee Minutes C +1 Year C +1 Year
Accident Reports C +5 Years C +5 Years
Food & Beverage Inspection Reports Current Year Current Year
Employee Opinion Surveys C +2 Years C +2 Years
Owner Correspondence C +5 Years C +5 Years
PERSONNEL AND PAYROLL
State Law State Law

Payroll Records (The majority of states require
that all Payroll records are to include support
documents and be maintained at the property for
not less than five (5) years).

RECORDS RETENTION
MOVE #: RC01

Page 154 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total
Including
Inactive
Beverage Potential C +6 Months C +6 Months
Beverage Pars Permanent Permanent
Beverage Requisitions C +2 Months C +2 Months
Beverage Perpetual Log C +2 Months C +2 Months
Health Inspection Reports C +1 Year Local Law
Dish Machine Inspection Reports C +2 Months C +2 Months
Recipe Cards Permanent Permanent
Menus C +3 Years C +3 Years
China, Glass, Silver, Linen Pars Permanent Permanent
Taste Panel Reports C +1 Month C +1 Month
Breading Chart C +1 Month C +1 Month
BANQUET
B.E.O. C +1 Year C +3 Years
File Review Annually Destroy All Obsolete Files
Menus Current Only Current Only
Equipment List C +1 Year C +1 Year
Lost Business Report C +3 Years C +3 Years
Cash Bar Ticket Reconciliation Sheet C +2 Months C +2 Months
DAILY AND WEEKLY EVENTSHEETS
Daily C +2 Months C +2 Months
Weekly C +1 Year C +1 Year

RECORDS RETENTION
MOVE #: RC01

Page 155 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total
Including
Inactive
ACCOUNTING
Accounts Receivable Aging Current Year C +1 Year
City Ledger Write-Offs Current Year C +2 Years
Internal Audits Company and Hotel C +3 Years C +3 Years
Income J ournal C +1 Year C +5 Years
Disbursement J ournal C +1 Year C +5 Years
Check Register C +1 Year C +5 Years
Checkbooks / Statements C +1 Year C +5 Years
Drop Safe Logs Current Year C +1 Year
INVOICES
- Fixed C +1 Year C +4 Years
- Regular C +1 Year C +4 Years
Cashier Envelopes / Bank Count Sheets C +1 Year C +2 Years
Deposit Tickets C +1 Year C +5 Years
Petty Cash Vouchers C +1 Year C +2 Years
Safe Count Sheets Current Year C +1 Year
House Bank Contracts Permanent Permanent
Accounts Receivable Correspondence
(Realization)
C +1 Year C +3 Years
Credit Card Vouchers Current Year C +1 Year
Credit Card Transmittals Current Year C +1 Year
Account Reconciliations C +1 Year C +5 Years
Master Key Log Permanent Permanent
Armored Car Log Current Year C +1 Year
Guest Check Issuance Log After Audit After Audit

RECORDS RETENTION
MOVE #: RC01

Page 156 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total Including
Inactive
Registration Cards
C +1 Year C +2
Years(Some
states 5 Yrs)
Telephone Scroll / Real Time Printout C +1 Month C +1 Month
Vehicle Log C +1 Month C +1 Month
Safety Deposit Box Cards 6 Months 6 Months
HOUSEKEEPING
Section Housekeepers Report 6 Months 6 Months
Lost and Found Log C +2 Months C +2 Months
Inquiry Log C +2 Years C +2 Years
Mailing Log C +2 Years C +2 Years
Housekeepers Exception Report C +2 Years C +2 Years
Perpetual New Linen Log Permanent Permanent
Rooms Linen Inventory C +1 Year C +1 Year
Guest Supply Inventory C +1 Year C +1 Year
Guest Services Log 6 Months 6 Months
Condemned Linen Report C +2 Months C +2 Months
GIFTSHOP
Sales Report Current Year C +4 Years
Register Tapes Current Year C +4 Years
Discount Tickets C +1 Year C +1 Year
Markdown / Mark-up Reports C +1 Year C +1 Year
Turnover Analysis C +1 Year C +1 Year
Inventory Sheets C +1 Year C +1 Year

RECORDS RETENTION
MOVE #: RC01

Page 157 of 155

M.O.V.E.S.
Managing Operating
Record Title Active
Total Including
Inactive
RECREATION CENTER
Membership Applications
- Accepted
Permanent Permanent
(If active)
- Not Accepted C +1 Year C +1 Year
Cash Report Current Year C +4 Years
Pool Inspection Report
Local Law Local Law +
6 Mos
GARAGE
Sales Summary / Parking Tickets C +1 Year C +1 Year
FOOD & BEVERAGE
Guest Checks
- Cash Current Year C +4 Years
- Charge Current Year C +4 Years
Restaurant Sales Summaries C +1 Year C +1 Year
Void Sheets C +1 Year C +1 Year
Menu Counts C +1 Year C +1 Year
Charge Check Summary C +1 Year C +1 Year
Dupes C +2 Months C +2 Months
Steak Control Sheets C +6 Months C +6 Months
Use Records
- Regular C +2 Months C +2 Months
- Holiday C +3 Years C +3 Years
Purchase Logs C +6 Months C +6 Months
MIS Reports Current Year Current Year
Inventory Sheets Current Year C +1 Year
Roast Meat Charts C +6 Months C +6 Months

RELEASE OF RECORDS TO GUESTS
VISION: To identify the procedures to be used in releasing
information on guest accounts to the guests after they have left the
property.
MOVE #: RC02

Page 158 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Controller to ensure adherence to the policy.
PROCEDURE
1. Should a telephone call be received by the Hotel requesting guest
information on folios, restaurant check, Lounge checks, etc., the call should
be forwarded to the Credit Manager / Supervisor.
2. The caller should be instructed to obtain a letter from the guest signed by
the guest indicating the request.
3. The Credit Manager / Supervisor will compare the signature on the folio to
the signature on the letter before releasing any information.
4. If the signatures match, the information may then be released.
5. Unusual requests or situations should immediately be brought to the
Controllers attention.
NOTE: This will prevent the release of guest information which could be
embarrassing or which could lead to a lawsuit.

RELEASE OF RECORDS TO GOVERNMENT
OFFICIALS
VISION: To provide guidelines to be followed by Hotel personnel
when government officials request records or information.
MOVE #: RC03

Page 159 of 155

M.O.V.E.S.
Managing Operating
RESPONSIBILITY
It is the responsibility of the Hotel Controller and General Manager to ensure
compliance with this policy.
PROCEDURE
1. Immediately advise Tecton Hospitality of any request for information,
subpoenas, lawsuit pleadings or other similar legal documents that the
Hotel or its staff receives from a Federal, State or local agency.
2. Under no circumstances can statements be made and/or records
delivered, copied by or discussed with any such official without first
obtaining corporate counsel approval.
3. Upon receipt of any legal document, such as subpoena, lawsuit pleading,
etc., and after notification of such receipt to Tecton Hospitality, send a
copy of the document via fax, with original sent by mail.
4. All Sales & Use Tax Audits are to be arranged through the Director of
Finance. If an auditor appears at the property either unannounced or
without prior notice from the Tax Department, the Controller is to inform
the auditor that he cannot provide any records until approval is received
from the Corporate office.
5. All Wage & Hour Audits are to be arranged through the Director of
Finance. If an auditor appears at the property unannounced or without
prior notice, he should be requested to set an appointment for the review
some time in the future.

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