1. EXECUTIVE REVIEW	Pages 1-9
2. CASH
1) OPERATING ACCOUNTS	10-11
2) TRAVEL AGENT ACCOUNTS	12
3) PAYROLL ACCOUNTS	13
4) MISCELLANEOUS BANK ACCOUNTS	14
5) BANK ACCOUNTS RECONCILIATIONS	15
6) CASH ­ ON PROPERTY	16
(1) BANK CARDS (VISA/MC)	16
(2) CASH OPERATING FUND	7-22
(3) SECURITY ­ CASH HANDLING	23
7) BANK CARDS AND RESOLUTIONS	24
8) FACSIMILE SIGNATURE PROCEDURES	24
9) WIRE TRANSFERS	25
10) CASH FLOW	25
11) CASH DEPOSITS	26
(1) CHECK DEPOSITS	26
(2) DAILY DEPOSITS	26
12) CASH DISBURSEMENTS	27
(1) CHECK ISSUANCE PROCEDURES	27-28
(2) PETTY CASH	29
3. ACCOUNTS RECEIVABLE
1) GUEST LEDGER/CITY LEDGER	30
2) CREDIT CARDS	31
3) FRONT OFFICE	31-32
4) CREDIT AND BILLING	33-36
4. OTHER ASSETS
1) INVENTORIES	37
(1) FOOD AND BEVERAGE	37
(2) OPERATING EQUIPMENT	38
2) PREPAID EXPENSES	39
5. ACCOUNTS PAYABLE
1) GENERAL LEDGER	40
2) PROCESSING PROCEDURES	41-42
3) TRAVEL / ENTERTAINMENT EXPENSES	43
4) DISBURSEMENTS	44-45
6. TAX LIABILITIES
1) BUSINESS TAXES	46
2) PAYROLL TAXES	46-47
7. PAYROLL LIABILITIES
1) SALARIES & WAGES, VACATION, AND WORKER'S COMPENSATION	48
8. AUDITING
1) INCOME AUDIT/NIGHT AUDIT	49
9. PURCHASING PROCEDURES
1) PURCHASE ORDER REQUISITIONS	50
2) PURCHASE ORDER REQUISITIONS	50
10. RECEIVING	51
11. STOREROOM ISSUING	52
12. PAYROLL	53-55
13. SECURITY
1) PASSWORDS	56
2) BACK-UP SYSTEMS	56
14. GENERAL COMMENTS	57-60