FINANCIAL MANAGEMENT GUIDE Financialmanagement policies and procedures for

FINANCIAL MANAGEMENT GUIDE Financial-management policies and procedures for MMI-managed hotels Including policies 7000 through 7999 DO NOT PRINT, COPY, ALTER, SAVE OR DISTRIBUTE THIS GUIDE WITHOUT THE WRITTEN APPROVAL OF MARIN MANAGEMENT, INC. © Marin Management, Inc. , confidential and proprietary MANAGEMENT GUIDE Press. FINANCIAL the space bar to continue © Marin Management, Inc. , confidential and proprietary

Financial Management Guide Table of Contents Sections: 7000 Introduction and General 7100 General Accounting Procedures 7200 Financial Reporting Guide 7300 Payroll Guide 7400 Regulatory Reporting Guide 7500 Night Audit Guide (Guest Services Guide, Section 1700) 7600 Financial Controls Guide 7700 M 3 Accounting Management 7800 Taxes 7900 Glossary and Bibliography Acknowledgment FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. , confidential and proprietary Continue ► 2

Financial Management Guide Table of Contents Related Policies 0289 Safe Banking 1143 Room Tax 1152 Front Office Guest Credit 1154 Accepting Credit Cards 1158 Guest Refunds 1195 Cash Paid-outs 1198 Front-desk Banks 1236 Reservation Deposits for Individuals 1760 Night Audit Package Continue ► FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. , confidential and proprietary 3

Financial Management Guide Table of Contents Related Policies (cont. ) 1820 Daily Financial Controls (for guest services management) 1825 Monthly Financial Controls (for guest services management) 1820 1825 Daily Financial Controls (for guest services management) Monthly Financial Controls (for guest services 4010 4020 6333 6385 Using Computers General Paper Record Storage Hourly Wage Administration Program Time Records management) Continue ► FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. , confidential and proprietary 4

Financial Management Guide Table of Contents Related Policies (cont. ) 6415 COBRA Procedures 8105 Anti-Trust Policy 8115 Hotel Donations 8117 Sales Expense Reimbursement 8120 Gift Certificates and Complimentary Room Certificates 8142 Trade Agreements 8151 Group Commissions 8160 Group Deposits End FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. , confidential and proprietary 5

Financial Management Guide Table of Contents FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. , confidential and proprietary 6