While most hotel guests are asleep, a different kind of activity begins at the front desk. This is the night audit, a process many guests never see but is important for the financial and operational rhythm of any hotel. The night audit bridges the gap between one day’s business and the next, ensuring every transaction is accounted for.
What Is a Night Audit?
A night audit is a daily review and reconciliation of a hotel’s financial activities. The main purpose is to close out the business day by verifying the accuracy of all recorded transactions. This process ensures that figures from departments like the front desk and restaurants are correctly posted and balanced against the guest ledger. It is a blend of accounting, reporting, and front-office duties.
The procedure culminates in generating daily operations reports for management. These documents summarize metrics like occupancy rates and total revenue, establishing a reliable starting point for the next business day.
Key Responsibilities of a Night Auditor
Financial Reconciliation
The primary function of the night audit is the reconciliation of the hotel’s accounts. This involves posting all charges for rooms and taxes to each guest’s account, known as a folio. Auditors also verify and post charges from other hotel outlets, like the restaurant or gift shop, to ensure every expense is accurately billed.
The auditor balances all departmental accounts and the guest ledger to ensure that total debits equal total credits. They process the day’s credit card transactions for settlement, handle cash received, prepare bank deposits, and ensure the front desk’s cash drawer is balanced.
Guest Services
The night auditor serves as the primary point of contact for guests throughout the overnight shift. They manage all front desk responsibilities, including handling late-night check-ins and early-morning check-outs.
The auditor also fields all incoming phone calls, directing them or addressing the caller’s questions. They are responsible for resolving any guest issues that arise during the night, such as a noise complaint or a request for extra towels.
Reporting and Preparation
A major responsibility is to generate and distribute management reports. After balancing the day’s transactions, the auditor runs reports from the hotel’s Property Management System (PMS). These documents include daily revenue reports, occupancy summaries, and detailed financial summaries that give managers insight into performance.
The auditor also prepares the front desk for the morning shift. This involves organizing guest paperwork, creating keys for expected arrivals, and ensuring supplies are stocked, which helps the morning team start their day efficiently.
Security and Safety
During the overnight hours, the night auditor functions as the manager on duty and is responsible for the safety and security of the hotel. This includes monitoring security cameras, performing property walks, and being the first point of response for emergencies.
Their role requires them to handle a range of situations, from guest lock-outs to more serious incidents that require coordination with law enforcement. The auditor’s presence helps ensure the property is protected throughout the night.
Essential Skills for a Night Auditor
A night auditor role requires a blend of technical and interpersonal abilities. Strong attention to detail is needed, as the job revolves around identifying and correcting discrepancies in financial records. Problem-solving skills are also important for addressing a billing error or resolving a guest complaint.
Because the auditor works alone, self-reliance and the capacity to make sound decisions independently are necessary. Customer service skills are needed to manage guest interactions with professionalism, and proficiency with hotel Property Management Systems (PMS) is a standard requirement.
Work Environment and Compensation
The role involves working the overnight shift, typically from 11 PM to 7 AM, at the hotel’s front desk. The atmosphere is quiet for long stretches, with periods of activity for late arrivals or early departures. This solitude requires an individual who is comfortable working independently.
Compensation for night auditors is on an hourly basis, with wages varying by the hotel’s location, size, and classification. The independent nature of the work and unconventional hours appeal to self-motivated individuals who prefer a low-supervision environment.