Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
576

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Value of the comp
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Reason for the comp
The number of exception reports and the number of recipients vary by hotel. In all
cases, exception reports are important management tools when effectively used by
FOMs and others.
Management-Oriented Reports
Technically, every report created during the night audit is a management report
because, if it contains important information, one or more managers will be interested
in its contents. A separate category of reports is included here, however, to explain
that some reports are only of interest to specific managers. For example, a no-show
report that identifies guests with guaranteed reservations who failed to check in on
the proper date is important for night auditors (who must bill these rooms), FOMs
(who are likely to receive telephone calls or e-mails challenging the charges), and the
controller (who may have to respond to chargeback efforts initiated by the guest).
The food and beverage director, however, will have virtually no interest in this report,
just as the FOM will not be interested in a food and beverage department report
about breakfasts served per 100 rooms sold.
Each hotel manager needs different and department-specific information. FOMs
must meet with their peers regularly to answer the following questions:
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What reports are currently being prepared?
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How useful are these reports?