<P> In larger hotels, night auditors may work alongside other nighttime employees such as the night manager, the hotel security guards, telephone attendants, room service attendants, and bellhops . In smaller hotels and motels, the night auditor may work alone, and may even only be "on - call", meaning that once he or she completes running the daily reports, the auditor retires to an area away from the desk while remaining available to attend to unexpected requests from guests . </P> <P> In the smallest hotels and some bed and breakfast establishments, the front desk may close entirely overnight . Guests in such facilities are typically given a contact number for an employee or manager, who may be sleeping on the premises or live nearby, for use in case of emergency . </P> <P> The night audit itself is an audit of the guest ledger . The guest ledger (or front office ledger) is the collection of all accounts receivable for currently registered guests . It can also be defined as the collection of all guest folios . A folio (billing receipt) is the account of an individual guest who is currently registered . The purpose of the night auditor is, but is not limited to, ensuring the accuracy of all financial information, and gathering all needed paperwork to complete the audit . This will include pulling any or all checked - out guests' registration cards, and making sure all guests are checked - out in the system that should be checked - out . </P> <P> One task of the night auditor is posting the day's room rate and room tax to each guest folio at the close of business (which usually occurs from midnight to 2 AM) Second, the night auditor must ensure the accuracy of the charges to the guest folios, ensuring that the sum of revenues due to accounts receivable from the various departments (i.e. Food & Beverage, Rooms, gift shop) found on the department control sheets equals the sum of the charges made to the guest folios . </P>

The night auditor's duties include which of the following