Guides

What is in a hotel night audit report — and which pages actually matter to an owner

DeskWatch · 2026

Every property management system prints a bundle of reports when the night audit closes. Owners receive it by email and rarely open it — because it is written for the auditor, not for them. This is what is in it.

What the night audit does

At a fixed time each night — usually between 2 am and 4 am — the PMS "rolls the date": it posts room and tax to every in-house folio, closes the business day, and prints a set of reports summarising what happened. In modern cloud systems this runs automatically; the overnight clerk's job is to check the results, post anything the system could not decide on its own (no-shows, adjustments, late charges), balance the drawer, and settle the card batch.

The report bundle — the "pack" — is the record of that night. It is emailed to whoever the hotel has configured, typically the GM, sometimes the owner.

The sections, and who they are for

SectionWhat it showsWho uses it
Journal / transaction closeoutEvery posting by transaction code: room, tax, phone, market, adjustments, paymentsAccountant; owner (totals)
Ledger summaryGuest ledger, city (direct-bill) ledger and deposit ledger: opening, charges, payments, closingAccountant; owner (does it balance)
Statistics / manager's reportRooms sold, occupancy, ADR, RevPAR, month-to-date and year-to-dateOwner, GM
Arrivals, departures, in-houseWho came, who left, who is in the buildingFront desk, housekeeping
No-show and cancellation reportsReservations that did not arrive or were cancelled, with times and usersOwner — this is where money leaks
Adjustments / correctionsEvery negative posting: code, amount, folio, clerk, timeOwner — the other place money leaks
Rate variance / rate overridesRooms charged a rate different from the rate plan, and who changed itOwner, revenue manager
Shift / cashier reconciliationCash taken per shift against the drawer count; over/shortGM; owner (the streak)
Tax exemptFolios not charged tax, and the reasonAccountant; owner (liability)
Credit card log / batchCard transactions, refunds, batch totalAccountant
Housekeeping / room statusEvery room's state: clean, dirty, occupied, out of orderHousekeeping; owner (rooms slept in off the books)
Direct bill / AR agingCompanies that owe you, by ageAccountant, owner
Rate-code and source rollupsRevenue by rate plan and booking channelRevenue, commission reconciliation

The six pages an owner should care about

  1. Journal total vs ledger charges. They must match to the cent. If they do not, nothing else on the pack is trustworthy that night.
  2. Adjustments. Every negative posting, especially on folios that have already checked out, and especially without an approval line.
  3. Cancellations with times. A guaranteed booking cancelled after its arrival date is a no-show that was never charged.
  4. No-shows. Listed vs charged.
  5. Rate overrides. Who changed a rate, from what to what, and whether it was below your floor or a contract.
  6. Shift reconciliation. Not the number on any one night — the pattern. A drawer that is exactly $0.00 over/short for thirty nights is not being counted.
The pack contains everything you need. What it does not do is compare its own pages: the no-show list on page 41 against the no-show revenue on page 7, the housekeeping report against the in-house list, tonight's refund against last night's charge. That comparison is the whole job.

How long it takes to read properly

A 73-page choiceADVANTAGE pack takes an experienced auditor 30–45 minutes to read against the six checks above. For five hotels, that is a morning. No owner does it, and no GM has the time — which is why the pack goes unread and the clerk knows it.

See what your desk did last night

Forward one night's audit pack to packs@watchmydesk.com. We reply with what we would have told you that morning — no account, no card, no call.

Send one night's pack