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1、.30SHANGRI-LA INTERNATIONALCONTROLLERS CHECKLIST AND REPORTHOTEL_FOR THE MONTH OF , 20_COMPLETED ON:_REVIEWED BY CONTROLLER:_ROUTED TO GENERAL MANAGER:_REVIEWED BY GENERAL MANAGER:_ REVIEWED BY REGIONAL FC: _126-Jun-13SHANGRI-LA INTERNATIONAL CONTROLLERS MONTHLY CHECKLISTHOTEL_SIGNATURE_DATE_CONTROL
2、LERYesNoRemarks1.Reviewed and approved all bank account reconciliations.2.Reviewed and approved all doubtful debt provisions with credit manager and general manager. GM or HM attended credit meeting and un-collectible debts were discussed. Accounts exceeding credit limits were also dealt with.3.Revi
3、ewed contracts and agreements before they are signed by the General Manager. User DH and FC sign as witness.4.Reviewed Accounts Payable Ageing Analysis for long outstanding or unadjusted debit balances and overdue payments.5.Accounts receivable ledgers, data soft copy back-ups and supporting records
4、 are given fireproof protection and access is restricted to authorized personnel.6.Donations are properly authorized in accordance with Company Policy.7.Unused check supplies are accessible only to authorized accounting employees.8.Unclaimed paychecks are returned promptly to the Accounting Office,
5、reviewed and reconciled quarterly. Amounts unclaimed are disposed as per local regulations. 9.Ensured an independent verification of the distribution of payroll checks (or payslips, if direct bank-in) is performed on a monthly basis for different divisions. All Departments are covered at least once
6、a year.10.Correction sheets and rebate vouchers bear evidence of approval by hotel front office or accounting department executive and in accordance with the Delegation of Authority.11.A tickler file or due date calendar has been established for all special payments, reports and tax returns.12.All s
7、pecial payments (mortgages, rents, taxes, etc.) reports and tax returns have been made timely.13.Reviewed and approved all non-standard journal entries. Ensured all journal entries including recurring journal were properly approved.14.Approved all capital expenditures prior to acquiring. Ensured all
8、 approvals are obtained if not budgeted. Reviewed disposal of fixed assets and approved salvage sales. Capitalization of expenditure conforms to Hotels Policy. 15.Financial and operating reports were accurately prepared and submitted by the due date.16.There is a clear separation of duties between A
9、ccounts Payable Clerk, person signing checks and person mailing checks to vendors. 17.Reconciliation of payroll compared to last month have been reviewed by Financial Controller.18Reviewed and approved the Document Audit Report.19All Balance Sheet balances have been/will be reviewed and appropriate
10、actions taken/will be taken.20.Reviewed last months Lists of Slow-Moving and Obsolete Stocks21.Approved last months Food and Beverage Costs Reconciliations.22.Reviewed and signed Personnel Action Forms for Expatriates and Excom members as per Corporate Policy CF41.23.All refunds of Credit Balances h
11、ave been approved by the FC or AFC.24.The GC Report has been approved by the FC or AFC.25.Regular dialogue sessions with the A&F team have been held.26.Reviewed and approved all monthly Inventory Variances and corresponding Journal entries.27.Training sessions have been held for the A&F staff to cas
12、cade down SLIM and hotel Policies and Procedures.28.The last Internal Audit Findings have been reviewed and corrective actions are in place.A quarterly review is conducted.29.Reviewed checklists for the following accounting staff employees:a. Assistant Controllerb. Chief Accountantc. Accounts Receiv
13、able Supervisord. Accounts Payable Supervisore. Credit Managerf. General Cashierg. Chief Income Auditorh. Paymaster i. Purchasing Managerj. F&B Cost Controllerk. IT ManagerSHANGRI-LA INTERNATIONAL CONTROLLERS MONTHLY CHECKLISTHOTEL_SIGNATURE_DATE_ASSISTANT CONTROLLERYesNoRemarks1.Reviewed all bank reconciliations and submitted to the Controller for approval.2.During the past month surprise cash counts were performed on all house banks including float funds maintained by various departments and the results recorded and kept on file for both
