Hotel Night Audit Checklist: What to Close, Reconcile and Hand Over
A printable Night Audit checklist for shift takeover, credit control, VCC processing, PMS close, next-day preparation and AM handover. Adapted from the LuxOps Front Office Playbook.
Download a free printable PDF copyStep-by-step procedure
Night Audit checklist: the 6 steps to close the day correctly
Use this sequence before running the PMS close. It keeps the shift focused on the key Night Audit actions: pre-closing checks, credit control, VCC processing, PMS reconciliation, report generation and AM handover.
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Why the night audit is the most under-documented shift
The night audit closes the operational day. It reconciles every financial transaction, confirms every room status, generates the reports the morning team runs on and creates the permanent record for the date. When it is done correctly, nothing from the previous day carries over incorrectly into the next. When it is done from memory, small errors compound across nights until a discrepancy becomes impossible to trace.
Most front office SOP documents cover check-in and check-out in detail. The night audit section is often reduced to a paragraph or a list of system clicks. This checklist provides the complete four-phase sequence that luxury and independent properties use to close, reconcile and hand over correctly every night.
1. Shift takeover, 22:45 to 23:15
The Night Auditor takes control of the desk before the property closes the day. The first priority is to understand what is still open, sensitive or financially exposed.
- Receive a verbal and written handover from the PM shift
- Review arrivals still expected, late departures, room moves and guest complaints
- Check the cashier float and document any variance before taking responsibility
- Log in to PMS, payment terminal, email, phone system and night reporting tools
- Review the in-house guest list, VIPs, wake-up calls and special requests
- Confirm emergency contacts, duty manager contact and security procedure for the night
2. Early-night service controls
Before the PMS close, the Night Auditor continues normal reception service while preparing the operational day for closing.
- Process late check-ins with ID, payment guarantee and PMS update completed immediately
- Handle walk-ins only after confirming availability, rate and payment conditions
- Review remaining departures and verify that checked-out rooms are correctly closed in PMS
- Log guest requests, incidents, room moves and recovery actions in the night report
- Coordinate with security or duty manager for unusual noise, safety or guest welfare situations
3. Credit control and VCC processing
The financial exposure of the property should be controlled before the system rolls to the next business date.
- Run the high-balance or credit limit report and identify accounts above threshold
- Verify that pre-authorizations cover room, tax and expected extras
- Flag expired cards, insufficient guarantees and missing payment methods for the AM shift
- Identify prepaid OTA reservations requiring VCC processing after check-in
- Charge VCCs for the exact amount required and record the transaction reference in PMS
- Document declined VCCs with reason, amount and action required for follow-up
4. PMS audit run and daily close, 01:00 to 04:00
The Night Audit run should only begin once outlets are closed, charges are posted and room status issues are understood.
- Confirm restaurant, bar, spa, parking and room service charges are posted to the correct folios
- Review no-shows and apply charges according to the rate plan and property policy
- Compare PMS room status with the latest housekeeping report and flag discrepancies
- Run the PMS Night Audit according to the property sequence
- Confirm that the PMS date has rolled to the new operational day
- Save or print the Daily Report, revenue reports, occupancy report and payment reconciliation
- Log audit run time, system warnings and any manual corrections required
5. Next-day preparation
The morning team should arrive to clear lists, clean folios and a readable operating picture.
- Prepare arrivals list with VIPs, early check-ins, pre-assigned rooms and special requests highlighted
- Prepare departures list with folio preview, payment status and sensitive cases identified
- Summarize room availability, out-of-order rooms and room status discrepancies
- Prepare breakfast count, wake-up calls, transport requests and guest follow-ups
- Write the night report with incidents, complaints, financial issues and operational notes
6. Shift transition, 06:00 to 07:00
The Night Audit is complete only when the AM team has received a usable handover, not when the reports have been printed.
- Brief the AM agent or supervisor verbally before leaving the desk
- Hand over VIPs, early arrivals, unresolved complaints, high balances and VCC issues
- Confirm wake-up calls, transport, breakfast notes and room moves still pending
- Sign the handover or complete the logbook according to property procedure
- Leave the desk clean, reports filed and systems ready for the AM shift
How the night audit connects to morning operations
The morning front desk team runs entirely on what the night auditor prepared. The arrivals list, the room availability summary, the high-balance flags, the no-show log: none of this is usable for the incoming team unless the night auditor produced it correctly and handed it over in person.
The night audit is also the last moment when errors from the previous day can be corrected before they become permanent financial records. This is why the sequence matters: pre-closing checks first, system run second, active duties during the night, morning pack before handover. Reversing any of these creates recoverable but time-consuming errors.
Frequently Asked Questions
What is the hotel night audit process?
The hotel night audit is the daily closing procedure that reconciles all financial transactions, confirms room statuses, generates management reports and rolls the PMS to the next operational date. It is typically run between midnight and 4am by a night auditor who also handles late arrivals and overnight security. The sequence has four phases: pre-closing checks, system run, active night duties and morning pack preparation.
What does a hotel night auditor do?
A hotel night auditor closes the financial day, processes no-shows, reconciles F&B outlet postings, runs the PMS audit, handles any overnight guest requests, completes security rounds and prepares the morning report pack for the incoming shift. The role combines front desk, basic accounting and duty manager responsibilities. It is one of the least documented roles in most hotels despite being operationally critical.
What reports does the hotel night audit produce?
The standard night audit report package includes: daily revenue report (rooms, F&B, total), occupancy report, arrivals and departures lists for the next day, high-balance report and a night audit summary signed by the auditor. Additional reports vary by property and PMS. The morning pack should be ready before the first front desk agent arrives.
What happens if the hotel night audit is not run?
If the PMS night audit is not run, the system date does not roll and the next day's operations run on the previous date. Room charges are not posted, arrivals cannot be properly processed and revenue figures are misaligned. Most modern PMS systems flag a missed audit, but recovery always involves manual corrections that take significantly longer than running the audit correctly in the first place.
How long does the hotel night audit take?
The system run itself typically takes 5 to 15 minutes depending on the PMS and property size. The full night audit procedure, including pre-closing checks, the system run and morning pack preparation, takes between 60 and 90 minutes for a full-service property. Night auditors handle security rounds and guest requests in between.
Related resources
Hotel Front Office Checklist
Shift opening, check-in, billing and handover checklists
Front Office SOP Guide
Complete standard operating procedures for hotel reception
Hotel SOP Templates
SOP system for all four hotel departments
Hotel Quality Audit Checklist
28-criteria scoring grid across all departments
The complete front office system
The LuxOps Front Office Playbook covers every shift: opening, day operations, night audit and handover. 12 chapters, PDF and PowerPoint, EN and FR.
View Front Office Playbook