HOTELIER

STAFF SELF-DEVELOPMENT SPONSORSHIP

2012-11-05T22:31:00.003-08:00

Department : Human Resources

Subject : STAFF SELF-DEVELOPMENT SPONSORSHIP

POLICY

Eligibility of Application

Application for sponsorship for Staff Self-development Course is only available to applicants who have met the criteria specified below:

Level VII – IX - at least one year of service

Level I - VI - at least two years of service and regular active staff status at the time of application

Course attended should be job related and aimed at acquiring knowledge or skills to improve productivity and effectiveness, or to prepare for future placements in new DI3VA Entertainment Centreproperties.

Post graduate courses are not eligible for company sponsorship.

Successful completion of course.

Procedure for Application

Applicant should consult their Department Head and/or Training department for eligibility of reimbursement before enrolling in the course. The Department Head will assess the suitability of the course by ensuring:

a. The applicant must be initiated by completing a Sponsorship Training Application Form.

b. The Department Head will consult the Training Manager to assess the benefit of the proposed course to the applicant and the hotel.

c. Prior approval should be granted from respective Department Head, with endorsement from Training department.

Continued…Policies & Procedures for Staff Self Development Sponsorship

d. The completed Sponsorship Training Application Form, signed by the applicant and approved by their Department Head should be passed to the Training Department for action at least four weeks prior to the course commencement date, or enrollment cut off date.

e. Final approval is the prerogative of the General Manager.

f. The Company may sponsor up to 50% of the tuition fee for each approved course.

g. Course sponsorship is limited to two courses each calendar year. Employees should not take more than one course at the same time.

h. All sponsored courses should be taken outside normal working hours.

i. When evidence of successful completion of a course is submitted to the Training Manager, he/she will organize for sponsorship reimbursement on behalf of the participant.

Feedback On Staff Self-Development Course

All staff attending courses that are sponsored by the hotel/company are to complete an Evaluation Form and return it to the Training Manager not later than seven days (7) after completion of the training.

Level VII - IX employees ¾ complete the Feedback on External Nominated Training Courses/Seminars Form.

Level I - VI employees ¾ complete the External Course Evaluation Form.

The Training Manager will review and keep these forms as future reference should other staff wish to attend the same/similar courses in the future.

The staff is also required to submit the following documentation:

Copy of their official grade report
Copy of their course certificate or attendance certificate if no examination

· Original tuition payment receipt. If paid in foreign currency, copy of the exchange receipt indicating the applicable exchange rate

· Course material.

Continued…Policies & Procedures for Staff Self Development Sponsorship

Reimbursement

Employees will not be reimbursed if they leave the employee of the hotel before completing the course or before a reimbursement cheque can be processed.

If course sponsorship exceeds Rp.____ for level I - VI and Rp.____ for level VII - IX, the employee will be asked to sign a Bond Letter indicating they will continue working for the hotel/company for a period of twelve months after completion of the course.

If an employee leaves the hotel/company during the period of commitment, they will be asked to repay the company a proportion of the total sponsorship amount, calculated as follows:

A x C = Amount to be repaid by Employee

where,

A= Incomplete months of service

B = Period of commitment

C= Sponsored amount.

For Example:

A = 3 incomplete months of service

B = 12 months, i.e. period of commitment

C = Rp. 800.000 i.e. sponsored amount

Amount staff repays = 3/12 x 800,000 = Rp. 200.000

TRAINING

2012-11-05T22:31:00.001-08:00

Department : Human Resources

Subject : DEPARTMENTAL TRAINERS

POLICY

Objective of Departmental Trainers

To have a team of well-trained trainers to provide skills and knowledge training systematically to new staff, and to refresh the skills and knowledge of existing staff.

Prerequisites of a Departmental Trainer

1. All Departmental Trainers must have attended a Train-the-Trainer course prior to being appointed a Departmental Trainer.

2. Departmental Trainers will be assessed , every six months whenever possible, by respective Department Heads, the Training Manager and Director of Human Resources.

3. All Departmental Trainers will hold their position for a period of twelve months, if not terminated.

4. At the end of twelve months, Departmental Trainer positions will be reviewed.

The Role of a Departmental Trainer

1. To induct or arrange for the induction of all new staff into their area of work by the end their first week, according to the Departmental Induction Checklist.

2. To train all staff to ensure they have the appropriate skills, knowledge and competencies to be able to carry out their tasks according to their job description and specification.

3. To ensure all staff have up-to-date hotel product and service knowledge.

Continued…Policies & Procedures for Departmental Trainers

Responsibilities of a Departmental Trainer

1. Departmental Trainers will need to conduct at least one structured training session each month.

2. A Training Plan for Departmental Trainers, which sets out training activities for the next month, is to be forwarded each month to the Training Manager and then circulated to the General Manager.

3. Departmental Trainers will meet with the Training Manager bi-monthly to discuss training needs and critical issues in executing training for their staff.

4. Departmental Trainers will regularly liaise with their Department Heads on training matters requiring action and follow up.

Departmental Trainer’s Incentive Scheme

1. An incentive scheme is to be applied, conducive to all parties.

2. An outline of this scheme is to be forwarded to the General Manager for reference prior to the implementation of the incentive scheme. The General Manager should also receive full details of any updates to the incentive scheme.

POLICIES & PROCEDURES

Department : Human Resources

Subject : TRAINING RESOURCES

POLICY

Training Library

1. To provide reference material for hotel staff, a training library should be established and administered by Training department.

2. Opening hours to be determined by the Training Department.

Training Room

1. Subject to availability, the training room will be available for departmental training activities or in-house meetings.

2. Advanced bookings of the training room must be made through the Training department.

3. Users are to ensure that the training room is clean and tidy at the completion of use and re-arranged into the original set-up after usage.

Training Equipment

1. Department may borrow training equipment for the purpose of job related training or in house meetings. The training department must maintain records of such movements.

2. Advanced bookings of training equipment must be made through the Training department.

3. Borrowers shall be held responsible for any loss or damage to training equipment.

POLICIES & PROCEDURES

Department : Human Resources

Subject : THE TRAINING PLAN

POLICIES

Objective of the Training Plan

To inform the General Manager, Department Heads and staff of training courses and activities scheduled throughout the coming year.
To enable Department Heads to schedule their staff’s training well in advance, and minimize any negative impacts on staffing levels.

The Training Plan

1. The Training Plan will be produced on an annual basis, and reviewed every six months.

2. At the beginning of June of each year, a draft of training plan for the following year (July present year to June following year) will be produced and a copy submitted to the General Manager for approval.

Distribution of the Training Plan

1. A copy of the training plan will be posted on the staff notice board, at least four weeks prior to the commencement of the program.

2. Department Heads will distribute copies to all relevant employees.

3. The Training Manager will forward a copy of the completed training plan to the General Manager.

4. The Training department reserves the right to amend scheduled courses and activities based on levels of participation or need.

5. If the training plan is amended in anyway, the amended copies will be circulated to persons to whom the original plan was distributed.

POLICIES & PROCEDURES

Department : Human Resources

Subject : THE TRAINING BUDGET

POLICY

Mechanism of the Training Budget

A training budget is required each year to enable hotels to allocate funds to cover the cost of training program according to the training needs analysis.

As a guideline, it is recommended that the annual training budget should comprise a minimum amount equivalent to one percent (1%) of the annual payroll budget exclusive of payroll and related expenses.

The budget must be itemized and cover the following:

Ø The name of the training programs/courses/seminars.

Ø The cost of the programs/courses/seminars.

Ø The duration of the programs/courses/seminars (hours/days/weeks/months).

Ø The targeted participants.

Ø Industrial trainees.

Ø Incentives for training.

Ø Subscriptions to training magazine/journals.

Ø Books, videos, copies.

Ø Etc.

POLICIES & PROCEDURES

Department : Human Resources

Subject : NEW HIRE ORIENTATION AND DEPARTMENTAL INDUCTION

POLICY

Objectives of New Hire Orientation and Departmental Induction:

1. To familiarize new employees with Hotel policies and procedures, and general working conditions.

2. To shorten the period taken for the new employees to be comfortable with their new working environment, and are able to contribute effectively to teamwork.

3. To ensure new employees have the confidence and skills to be able to carry out their tasks according to departmental and Hotel standards.

New Hire Orientation

1. An orientation session over a minimum of two (2) consecutive days will be held by the Training department for each new employee before the employee joins his/her department.

2. Program of the first day of orientation should include:

§ The background of the company,

§ Policies,

§ Safety including fire safety,

§ Benefits,

§ Rules and regulations of the hotel,

§ Employee Handbook

§ A hotel tour

3. The second day will consist of:

§ an introduction of the quality improvement process,

§ telephone & service techniques, and

§ grooming training.

Continued…Policies & Procedures on New Hire Orientation

All new employees must complete the New Hire Orientation Program prior to the commencing work in their outlet.

4. In exceptional circumstances where this is not possible, the departmental trainer will be responsible for conducting an abridged orientation program prior to their departmental induction. The new employee must then attend the next orientation program conducted by the Hotel.

Management Orientation

All new Management staff will be required to attend the first scheduled day of orientation only.

Departmental Induction

1. After the orientation, new employees may commence work in their outlets.

2. The Department Head will organize formal induction training to assist the staff in familiarizing themselves with their working environment, equipment and procedures.

3. The Department Head should assign a Departmental Trainer to provide induction training for the new staff.

4. A Departmental Induction Checklist should be used to ensure proper induction is provided.

5. A copy of the complete checklist will be forwarded to the Training Manager for record purposes and follow up.

6. After two (2) months of service (prior to confirmation), the Department Head will review with the employee his/her performance to-date. This information should be recorded on the Performance Appraisal Report and forwarded to the Director of Human Resources for action.

7. When training needs are identified, the Training Manager will liaise with the Department Head concerned for further action.

Continued…Policies & Procedures on New Hire Orientation

Probationary Staff Forum

Within the first three (3) months of employment, a probationary employee will be given a forum in which various aspects of their employment can be freely discussed.

The forum should be held between the eight and tenth week of employment, and include discussion of the following subjects:.

a. Work and Related Areas

§ Any problems encountered, together with recommended solutions

§ Job expectations (meets, does not meet, exceeds)

§ Relationships with supervisors, peers (harmonious, not harmonious) plus solution if applicable

§ Effectiveness of on-the-job training

b. Benefits

§ Medical

§ Uniforms

§ Quality of meals

§ Condition of change room/facilities

§ Recreational/social facilities

c. Staff Opinions

Training Manager will be the facilitator at this forum. It will not be open to any other management or staff, other than the probationary staff and members of HRD.

Information gathered during this forum will be collated, analyzed and acted on appropriately and in a timely manner.

INDUSTRIAL TRAINING PROGRAM

2012-11-05T22:31:00.000-08:00

Department : Human Resources

Subject : INDUSTRIAL TRAINING PROGRAM

POLICY

It is policy of XXXXX XXXX XXXXXto actively support the hotel industry by providing hands-on training opportunities for hotel students.

PROCEDURES

1. Training Manager will request that Department Heads provide the number of industry trainees Departments can accept before determining the quotas for each period.

2. Training Manager coordinates and administers all industrial training requests and activities between the hotel and hotel schools.

3. Upon their successful completion of placement tests, industry trainees will be interviewed by Department Head concerned or representative and Training Manager.

4. Successful candidates will be advised, through their school, of the area of training to be taken and the first sign-on day.

5. Training Manager will arrange the requisition of uniforms, nametags, time cards, duty meals, etc.

6. On their first day the trainees will report for duty to the HRD at a specified time for orientation.

7. All costs associated with the industry training program must be allocated in the annual training budget.

8. All industry trainees are responsible for their own relocation costs to and from the hotel.

9. Attendance records must be maintained for all industrial trainees, which may be spot-checked from time to time by the HRD.

10. The Training Manager will meet monthly with individual trainee to discuss their training progress.

Continued…Policies & Procedures for Industrial Training Program

Progress Report

The Department Head concerned will evaluate the industry trainee’s performance at the completion of each section by completing the Training Evaluation Form - for Trainer.

The Department Head will send the completed form to the Training Manager for his/her follow up action.

At the end of each section, the industry trainee will submit a Training Evaluation Form - for Trainee to the Training Manager. This form will be circulated to the HR Director no later than five working days after completion of the section.

At the completion of the industry training program, Department Heads should complete, sign and return to the Training Manager the Training Evaluation form sent by the school.

Training Manager will forward this form to the school concerned and keep a copy for file records.

Training Period

The planned duration of industry training programs is:

SMIP and Diploma I ¾ three months program
Diploma II, III and IV ¾ six months program.

The program is scheduled as follows:

- Long term (6 months) : July - December

January – June

- Short term (3 months) : July - September

October - December

January - March

April - June

INTERNAL TRAINING COURSES

2012-11-05T22:30:00.002-08:00

Department : Human Resources

Subject : INTERNAL TRAINING COURSES

POLICIES

Enrolment Procedures

1. Courses organized or conducted by the Training department will be advertised according to the training plan. A copy will be sent to all department Heads and will be posted on staff notice board.

2. The training department will send an enrolment invitation memo to all Department Heads requesting receipt of their nominations for attendance of specific training program(s) by a stipulated date.

3. If the course is over subscribed and enrolment critical, the Training Manager will select the nominees based on job-appropriateness, or consider arranging additional courses.

4. The Training Department will advise the successful nominees by memo regarding course date/time, venue and content. Copies will be sent to the respective Department Head and General Manager.

Training Attendance

1. The Training manager is required to keep an attendance record for each single training session by completing a Training Attendance Record. If the training program or course is on going, that is, more than one session, a separate form can be use to include all sessions on the one form.

2. The attendance record is to be checked against the nominations received from Department Heads, and all absences reported to the relevant Department Head at the completion of the training.

3. Wherever possible, training is to be conducted during the staff normal working hours. In the case of permanent night-shift staff, special arrangements should be made to enable them to attend training during daylight hours.

Continued…Policies & Procedures on Internal Training Courses

Recognition of Training

Participants’ successful completion of a training course will be duly recognized by presentation of a Training Certificate.

Sample certificates will also be included with each XXXXX XXXX XXXXXtraining program, which can be reproduced by individual hotels.

Staff Training Record

Staff Training Records will be kept on file for all staff and are to include:

Name of course attended,
Date,
Duration,
Skills, knowledge or competencies acquired
Results achieved,
Any sponsorship received, plus
Other relevant comments.

SICK LEAVE

2012-11-05T22:30:00.001-08:00

Department : Human Resources

Subject : SICK LEAVE

POLICY

1. All employees are eligible for Sick Leave in accordance with local labor legislations.

2. The Hotel recognizes only those Doctor Certificates (DC) issued by the House Doctor or a qualified practitioner recognized by the Hotel/Company Doctor. Any other DC will only be considered in cases of emergency or serious illness/accident. All certificated are to be approved by the House Doctor or Company Doctor.

3. Absence without notice is considered as an “Unauthorized Absence” as well as an “Absence Without pay or Service Charge”, and disciplinary action may be taken.

4. If an Employee who has passed the probationary period is sick and the House Doctor recommends in advance and in writing that the employee has to stay at home for a length of time, the following will apply.

- First 3 (three) month 100% of basic salary

- Second 3 (three) months 75% of basic salary

- Third 3 (three) months 50% of basic salary

- Fourth 3 (three) months 25% of basic salary

5. Employee having been ill for a period of 12 consecutive months and on the recommendation of the Hotel Doctor shall be declared Unfit to Work and shall have their employment relationship terminated automatically in accordance with prevailing Government Regulations (Act 12/64).

6. All Sick Leave has to be supported by valid Medical Certificates

PROCEDURE

1. Employees are to forward for Supervisors’ signatures Medical Certificates that specify their required period of sick leave.

2. These are then forwarded to HRD who will update Sick Leave Record Cards accordingly.

3. Human Resources Department will indicate on Sick Leave Record Cards whether such leave is paid or unpaid and whether it is duly acknowledged by employees.

4. For no-pay sick-leave exceeding entitlements, Movement Forms will be issued for Controller’s Department for appropriate deductions in pay.

5. Employees are to be informed of such deductions in advance.

ANNUAL LEAVE

2012-11-05T22:30:00.000-08:00

Department : Human Resources

Subject : ANNUAL LEAVE

POLICY

Company policy in relation to annual leave is to ensure that employees are given and take their entitlement to leave on a regular basis, and that no more than 12 working days’ entitlement is accrued by any employees at any one time.

This is in accordance with the respective annual holidays legislation, which provides an entitlement to annual leave of 12 working days after one year of service. Annual leave must be given and taken within six months of it becoming due. The annual leave can be taken at several times but one of them must be at least six (6) working days in duration.

PROCEDURE

Each employee may make an application for annual leave by completing a leave application form for review and approval by their Supervisor and Department Head.

Period of Leave

1. Annual leave will normally be given in one (1) period, in accordance with legislation. Flexibility, within reason, is left to the Department Head’s discretion for the sake of hotel operations and to accommodate production requirements.

2. An example of the above discretion may be approved by a Department Head if a one-day of annual leave is requested by an employee to attend to personal affairs, etc.

3. Such use of annual leave should be made to eliminate any special leave occurrence, or the unnecessary taking of sick leave for such purposes (sick leave may only be taken on actual absence due to illness as certified by a Physician).

Continued…Policies & Procedures on Annual Leave

Duration of Leave

Ö It would not be unusual to allow employees to take their full annual entitlement over one period.

Ö Periods in excess of an annual entitlement may be approved at the department manager’s discretion, bearing in mind production requirements and the Company’s accrual policy of a maximum of 18 days. In such cases, the emphasis would be upon planning, length of notice provided and the completion of advance leave application by employees.

Annual Leave Plan

1. As a matter of procedure, Department Managers, in consultation with employees, should prepare an annual leave plan within their area of responsibility. Annual Leave plans will be structured in such a way, as to :

§ Reduce any impact of forecast product programs

§ Prevent the need for replacement labor wherever possible

2. Annual Leave is available to employees as it accrues, and under no circumstances will leave be approved in advance of accrual.

3. Unless specifically provided for as in some legislation, sick leave may not be substituted for annual leave, should illness occur during a period of leave.

4. Periods of Absences Without Reason reduce the Annual Leave due to an employee.

Expiration of Leave Earned

If annual leave is not used within six (6) months of it becoming due, the leave may be automatically cancelled. Exceptions to this rule include delays in leave due to Company needs and requests.

BEST EMPLOYEE / MOST COURTEOUS EMPLOYEE OF THE MONTH CONTEST

2012-11-05T22:29:00.002-08:00

Department : Human Resources

Subject : BEST EMPLOYEE / MOST COURTEOUS EMPLOYEE OF THE MONTH

CONTEST

POLICY

The aim of this award is to recognize and reward outstanding staff and to foster positive work attitude, goodwill, and rapport between management and staff.

STAFF ELIGIBILITY

Each department may nominate one (1) staff member each month.

For purposes of this award, nominations shall be limited to all confirmed full-time staff with the exception of Executives, and levels A and B. Groupings are as follows:

- Food and Beverage Service/Kitchen

- Finance

- Engineering

- Housekeeping

- Front Office

NOMINATION FOR BEST EMPLOYEE / MOST COURTEOUS EMPLOYEE OF THE MONTH

1. Each Department Head can nominate any of the rank and file staff under his charge.

2. Nominations of staff of the month must be made on The Best Employee / Most Courteous Employee of the Month nomination form.

3. Selection of the Best Employee / Most Courteous Employee of the Month will always be based on the previous month’s performance.

Continued….Policies & Procedures for Best Employee / Most Courteous Employee of the Month Contest

CRITERIA FOR NOMINATION

To ensure that the most deserving staff are nominated, Department Heads making the recommendations must consider the following criteria:

1. Team Work

Ability and willingness to work with all levels of staff harmoniously towards achieving the hotel’s goals.

2. Dependability

Honesty, integrity and loyalty. Can they be relied upon to shoulder any responsibility under any circumstances?

3. Work Attitude and Performance

· Attitude towards work, fellow colleagues, guest services, and care of Hotel property, etc.

· Their level of performance in terms of productivity (i.e. quantity and quality of work, attendance and punctuality.

4. Employee has not been involved in a disciplinary action for six (6) months prior to the contest.

5. Employee has not been involved in an accident or safety incident for four (4) months prior to the contest.

SELECTION COMMITTEE

A 1. A Selection Committee comprising of the General Manager and all Department Heads will select the Best Employee / Most Courteous Employee of the Month.

2. Heads of Departments of employees nominated as candidate for The Best Employee of the Month / Most Courteous Employee of the Month shall sit as member of the selection committee.

3. The selection committee will select the Best Employee / Most Courteous Employee of the Month by consensus of the committee.

4. Decision by the selection committee on the Best Employee of the Month will be final.

Continued… Policies & Procedures on Best Employee of the Month Contest

PROCEDURE

1. Each Department Head must send in his nomination to the HRD on the prescribed nomination form, “The Best Employee of the Month / Most Courteous Employee of the Month,” by the 5th day of the month prior to the award. If there is no suitable candidate, no form should be forwarded.

2. The Chairman of the selection committee will hold the selection meeting by the 10^th of the month preceding the award.

3. All members of the selection committee must be present during the entire selection committee meeting.

4. Members of the Selection committee may require the HRD to produce records to justify recommendations made by Department Heads.

5. Selection committee members will evaluate all nominated candidates on the criteria outlined.

6. Once evaluated and ranked, the staff who have scored the highest by consensus will be awarded “The Best Employee of the Month / Most Courteous Employee of the Month”.

7. Details of the selection committee evaluation and ranking records shall be kept by the Human Resource Department.

8. The staff selected shall be informed accordingly and the presentation of award and photo-taking must occur at the Department Heads / Operations Meeting.

DESCRIPTION OF AWARD

1. The Best Employee of the Month will receive the following:

a) A certificate of commendation to be issued by the HRD and signed by the General Manager.

b) A cash award of (monetary amount).

c) A Best Employee of the Month badge worn by each of the selected staff for a period of one year.

2. The employee’s photograph shall be displayed on the Staff Notice Board and Staff magazine.

3. A record of their achievement will be placed in the employee’s personnel file.

SALARY ADMINISTRATION

2012-11-05T22:29:00.001-08:00

Department : Human Resources

Subject : SALARY ADMINISTRATION

POLICY

Further, it is the philosophy of the company that employees should be compensated equitably in terms of the relative contribution they make to the achievement of the company's goal. Goal achievement and performance levels are the prime criteria in determining each employee's position on company salary scales.

The term "salary administration" refers to the administration by Management of salary rates applicable to Company employees, and paid on the monthly payroll.

PROCEDURE

Personnel Department is responsible for ensuring the company's philosophy in respect to salary administration is being effectively implemented. For this reason, the Director of Human Resources, in consultation with Management, must approve all salary matters.

Job Salary Rates

1. A job salary rate (JSR) for each monthly paid position will be established by the HRD in consultation with Management. Job salary rates will be determined by comparing and evaluating components, size, level and responsibility of each position, relative to salary rates payable by organizations both within the hospitality industry and the general employee marketplace.

2. A comparative ratio of the actual rate to the JSR midpoint will allow a statistical and comparative evaluation of the individual monthly paid staff members’ salaries.

3. The JSR will be prospective rather than retrospective in nature. Annually, each November, the JSR's are to be increased by the amount of the projected salary movement for the following year, including any adjustment warranted by underestimations in previous years.

Continued…Policies & Procedures for Salary Administration

Given the above system of JSR and annual adjustment, it follows that an employee receiving an average annual increase will retain the same position of the JSR scale. For each percentage point of salary increase above or below the average, the employee's position on the scale will correspondingly rise or decline.

Salary Review

1. Monthly staff salaries will be reviewed annually with any subsequent salary increase being effective on and from January 1st, or any other date that may be determined by Management.

2. As indicated, the prime criterion in the salary reviewing process is performance. Accordingly, the review process will begin with the Personal appraisal system at the end of the year. Salary schedules and review guidelines will be prepared by the HRD and forwarded to the Head of Departments.

3. Completed salary schedules with details of salary increase recommendations should be endorsed by the Departmental Manager and returned with completed Personal Appraisals to the HRD for review. HRD then forwards the schedules to management for approval. Department Heads are responsible for ensuring that the new salaries are communicated to staff concerned.

4. Salary increases outside of the above formal review process, excluding promotions etc., will usually not be approved. However, Management is not inflexible and on occasions (for example during periods of high inflation or sudden market movements), supplementary salary increases may be approved at the discretion of Management.

5. In the case of promotion, Department Heads should first discuss their recommended new rate of salary with the HRD.

ALLOWANCES

2012-11-05T22:29:00.000-08:00

Department : Human Resources

Subject : ALLOWANCES

POLICY

Allowance in addition to the paid rates for each classification will be paid as required and/or approved, and in accordance with related industrial legislation. In cases where the industrial legislation is silent, special allowances to compensate for specific circumstances may be approved.

Such allowances may be ongoing, relative to a particular shift, process or work environment, or temporary in nature for a specific period.

PROCEDURE

In every case, the reason for an allowance and the payment of such allowance is to be substantiated and approved by HR.

A schedule of approved allowances will be maintained by HR. Any variation to these allowances will be communicated to all Heads of Departments, as required. Wherever practicable, allowances should be consistent and standard, and the number of allowances should be minimized.

Review of Allowances

1. Allowances set by industrial awards/legislation and paid at award rates, will be increased by award variation. Those allowances determined by the Company in excess of the award allowance rate, or in addition to legislative provisions will be reviewed annually by HR.

All-Purposes Rates

1. Permanent allowance, being part of an employee's total wage rate will receive all purpose consideration for daily rate calculations, as detailed in the allowance schedule.

2. Temporary allowances or per hour allowances will not normally be included for all purposes, e.g. dust money, temporary higher duties allowance, etc.

Higher Duty Supervisory Allowance

1. An employee temporarily appointed as replacement supervisor, and or Head of Department (HOD ad interim) will receive the approved supervision allowance rate for the duration of such appointment.

2. Allowances are not to be expressed as percentages of a base rate, manager's rate or any other formula. In each case the allowance will be a flat amount as approved in the allowance schedule.

Approval Process

1. All allowances, including permanent, temporary and casual allowances are to be submitted by the Head of Department via a Personal Action Advise Form, duly endorsed by the Head of Department, to HR for review and Management's approval.

2. Under no circumstances may employees be informed of impending allowance prior to approval.

PERSONNEL REQUISITION

2012-11-05T22:28:00.001-08:00

Department : Human Resources

Subject : PERSONNEL REQUISITION

POLICY

§ A Personnel Requisition system will be implemented and maintained to ensure the effective control and regulation of requests for additional and/or replacement personnel.

§ Completion of a Personnel Requisition Form is required for employment of all replacement personnel including full, part-time contract or casual employees, employed either on Company payroll or through external Agencies.

PROCEDURE

Ö The Department Head ensures that a Personnel Requisition Form is correctly completed. The Manager must signify his/her approval of the request before the requisition may be processed further.

Ö Once the Head Department grants approval, the requisition will be forwarded to the Human Resources where it is checked against the headcount budget and subjected to a final review before approval is obtained from the Director of Human Resources and the General Manager.

Ö It is necessary for the Head of Department to provide justification in writing for each and every replacement and/or additional employee.

Ö Recruitment of all employees should be processed by and through the HRD.

POLICIES & PROCEDURES

Department : Human Resources

Subject : PLACEMENT PROCEDURE

POLICY

The candidate provisionally selected may be employed under any of the following arrangements:

§ Trainee/Apprentice

§ Probation

§ Temporary (On Contract)

§ Daily Basis/Casual

PROCEDURE

Trainee/Apprentice

Ö A Trainee is employed on contract for a definite period (min. 3 months).

Ö The training contract is either renewed or cancelled, depending on the performance evaluation or business circumstances.

Ö A Trainee may be appointed as a Probationer for a regular vacancy.

Ö In case a Trainee is not appointed as a probationer, a Training Certificate is awarded to the Trainee concerned and the Trainee’s name and particulars are maintained in the Master Register for the Trainees for future references.

Ö As soon as a Trainee joins, he/she is provided with a Code Number, Name Tag and Attendance Card opened (to punch in and out), and a Meal Coupon is provided for a duty meal.

Ö Normally, Trainees are not provided with Uniforms and Lockers. But it varies from a case-by-case basis. In case a Trainee is provided with Uniforms, a locker is also allocated.

Ö Orientation program will be given to the Trainees as well as to other employees.

POLICIES & PROCEDURES

Department : Human Resources

Subject : RECRUITMENT QUALIFICATION FOR THE TRAINEES

Position	Employment Status	Qualifications	Remarks
F&B : Jr. Waiter/tress	Trainees	§ Good looking § Fresh Graduate Obtained Tourism Academic - D3 § Able to speak English	§ 3 months trainee period or longer. § Payment : daily
Cook Helper (Except for Dining Room)	Same as above	Same as above	Same as above
FO : Bellboy/Doorman	Same as above	Same as above	Same as above
HK : Houseman/Cleaner	Same as above	§ Graduated: Senior High School § Nearby this hotel	Same as above
Laundry attendant	Same as above	Same as above	Same as above

Position	Employment Status	Qualification	Remarks
Security	Same as above	§ Graduated: § Senior High School § Obtained Security § Training Certification	Same as above

HUMAN RESOURCES ADMINISTRATION

2012-11-05T22:28:00.000-08:00

Department : Human Resources

Subject : HUMAN RESOURCES ADMINISTRATION

POLICY

It is the responsibility of the HRD to maintain and preserve the applications of prospective employees according to their suitability to jobs in different functional areas.

To ensure the observance of this Policy, all recruitment will be coordinated through the HRD. The recruitment, interviewing and selection of any Departmental/Line Managers must have the prior approval of the General Manager.

PROCEDURE

Personnel Requisition and Interview

Ö The department that requires additional manpower will submit a Manpower Requisition in the prescribed form.

Ö On receipt of the requisition, HRD will check the Staff Budget and submit it to the General Manager for approval.

Ö After getting the approval of the General Manager, HRD will get all the formalities done concerning prospective candidates and consequently refer the applications to the concerned Department Head for primary review of the background of the applicant.

Ö On the recommendation of the Head of Department, HRD will arrange the date of interview.

Ö The Head of Department will conduct interview and the Director of Human Resources will be a member in the Interview Board.

Ö A candidate will be judged for selection as per the criteria set in the Interview sheet.

Ö A candidate will be provisionally selected for employment after approval by the General Manager.

Ö Written test for the prospective employee will be organized by the HRD if recommended by the Head of Department.

Ö The evaluation of the interview result will be compiled by the HRD which will be submitted to the Head of Department for review in such cases, to be followed by face to face interview for final selection

EMPLOYEE APPLICATION

2012-11-05T22:27:00.000-08:00

Department : Human Resources

Subject : EMPLOYEE APPLICATION

The following information will help us to assess your employment opportunity with XXXXX XXXX XXXXX ( hereinafter called the “Employer” ). All portions of this application pertaining to you must be completed. We appreciate the time you spend completing this application form.

Recent Photograph

4 X 6 cm

Position : _____________________________

Other position (s) you would like to be considered for : _____________________________

Salary Expectation : _____________________________

Date available to start : _____________________________

PERSONAL DATA

Full Name: Male Female

Address :

City : Post Code: Telephone:

I.D. Card Number: Marital Status:

Height / Weight Blood Group : Distinguishing Marks:

EDUCATION AND TRAINING

Name and address of school, university or other training institutions.	From Date	To Date	Major Course or Study	Degree or Certificate

RECORD OF PREVIOUS EMPLOYMENT

1. Company Name: _____________ Telephone: ______________

Address: _____________ Position: ______________

Nature of Business: _____________________________________

Employment dates: From _____ To _____ Supervisor’s name : ________________

Wage / Salary rate: Start _____ End ____

Reason for leaving: _____________________

2. Company Name: ______________ Telephone: ___________________

Address: _____________________ Position: _____________________

Duties:

Nature of Business:_______________________

Employment dates: From _____ To _______ Supervisor’s name :

Wage / Salary rate: Start _____ End ______

Reason for leaving: _______________________

3. Company Name: ______________ Telephone: ___________________

Address: _____________________ Position: _____________________

Duties:

Nature of Business:_______________________

Employment dates: From _____ To _______ Supervisor’s name :

Wage / Salary rate: Start _____ End ______

Reason for leaving: _______________________

REFERENCES (Non – Relatives )

1. Name:____________Telephone:____________ Occupation : ___________Years known : ________

Address :__________________________

2. Name:____________Telephone:____________ Occupation : ___________Years known : _________

Address :__________________________

3. Name:____________Telephone:____________ Occupation : ___________Years known : _________

Address :__________________________

LANGUAGE PROFICIENCY

Language Skills (Language Spoken) :

I speak fluently I speak a little

FAMILY RECORD

Father’s Name : Age : Occupation :

Mother’s Name : Age : Occupation :

Permanent Address City : Telephone :

Husband/Wife’s Name Birth Date : Occupation :

First Child : Birth Date : Sex : Male Female

Second Child : Birth Date : Sex : Male Female

Third Child : Birth Date : Sex : Male Female

GENERAL INFORMATION

Are presently employed ? Yes No

Have you ever been discharged from employment ? If yes, please explain.

Have you any objection to our contacting your previous employers ? Yes No

Have you had any serious illnesses, injuries or operations within the last five (5) years? If so, please describe.

Do you have any obvious tattoos? Yes No

Do you have any immediate family members, i.e. husband, wife, parents, child, brother, sister, working within the company ? Yes No

If yes, who ? (1) (2) (3)

Have you ever suffered from any of the following illness?

Tuberculosis Yes No Heart Disease Yes No

Hypertension Yes No Diabetic Yes No

Venereal Disease Yes No Epilepsy Yes No

Hepatitis Yes No HIV/AIDS Virus Yes No

DECLARATION:

I certify that all statements made on this application are true and complete to the best of my knowledge. I understand that misrepresentation or omission when discovered, will subject me to discharge and I hereby authorize any investigation relating to my work experience, education, or reputation for the purpose of my application for employment.

Applicant' Signature Date

HIRING PROCESS

2012-11-05T22:26:00.001-08:00

Department : Human Resources

Subject : HIRING PROCESS

POLICY

A. Recruitment

1. Place help-wanted advertisements.

2. Place a sign at the project with the pre-opening office address.

3. Utilize other sources:

a. Executive Search Firms

b. Hotel counterparts

c. Schools

B. Application

1. Accept application (cover letter), curriculum vitae (résumé), and reference/documents

2. Log applicants into database:

a. Name

b. Address

c. Telephone

d. Position(s)

e. File trace

f. File curriculum vitae by position for which they have applied, and by division.

C. Initial Screening

1. Personnel to review curriculum vitae for consideration based on job specifications and description.

2. Schedule appointments for interview by Personnel.

3. Applicant completes XXXXX XXXX XXXXXapplication form.

4. Interviews by Personnel Manager:

a. Discuss qualifications, previous experience and interest.

b. Provide information regarding company, hotel, wage/benefits.

c. Complete interview evaluation form.

5. Check applicant's references.

6. Refer qualified candidates to Department Heads.

D. Interview

1. Department Head to review curriculum vitae in relation to the specifications and description of the position to be filled.

2. Schedule interviews with the applicant and Department Head.

3. Interview by Department Head:

a. Discuss qualifications, previous experience and interests.

b. Provide information regarding position and performance expectations.

c. Complete interview evaluation form.

d. Have candidate complete psychological test.

4. Refer selected candidate to General Manager for approval.

E. Job Offer

1. Personnel to contact selected candidate for pre-employment medical examination.

a. Provide clinic information.

b. Request doctor recommendation report within one (1) week.

2. Extend offer of employment to candidate.

3. Schedule appointment to review employment agreement.

4. Prepare employment agreements.

F. Process New Hire

1. Personnel to review employment agreement with new hire, and have them sign the agreement and other required documents.

2. Issue company property:

a. ID card

b. Name tag

c. Locker

d. Uniforms

3. Schedule training:

a. Orientation and employee handbook

b. Personal appearance

c. English language skills

d. Job skills

RE-EMPLOYMENT OF FORMER EMPLOYEES

2012-11-05T22:26:00.000-08:00

Department : Human Resources

Subject : RE-EMPLOYMENT OF FORMER EMPLOYEES

POLICY

§ Applications for employment may be received from former employees wishing to re-join the Company. Such application is to be given the candidate’s work record with the Company, reason for leaving, and work record since leaving.

§ As a general policy, persons who have left the Company on two occasions will not be re-employed. Possible exceptions may be where pressing domestic circumstances necessitated a termination of employment.

PROCEDURE

Ö Upon receiving an application for re-employment, the Director of Human Resources coordinates the recruitment, ensures candidates’ suitability, and before scheduling any interviews contacts the Department Head concerned for the former employee’s work record. Should these reports be positive, the Director of Human Resources may include the former employee in the selection and interview process.

Ö The candidate’s reasons for leaving the Company should be investigated and analyzed during the interview process to determine whether or not the causes or circumstances still exist.

Ö A former employee re-appointed will commence a new period of employment without any continuous benefit, unless otherwise provided for in any related legislation, or especially approved by the Director of Human Resources and the General Manager.

EMPLOYMENT OF APPRENTICESHIP

2012-11-05T22:25:00.001-08:00

Department : Human Resources

Subject : EMPLOYMENT OF APPRENTICESHIP

POLICY

§ Employment of young persons (aged 14-19) i.e. in Kitchen as Cooks, is generally governed by Apprenticeship Ordinances which require a contract of Apprenticeship to be entered into.

§ It is also an XXXXX XXXX XXXXXpolicy to train young persons and supply the industry with well-trained and skilled staff.

§ On top of providing organized and systematic practical training for the apprentices, they are to attend formal schooling at technical institutions and to pay the fees for such courses.

§ The wages of apprentices are to be increased periodically according to established rates.

PROCEDURE

§ When Apprentices are employed, Contracts of Apprenticeship are entered into with copies forwarded to the Manpower Department in Indonesia for registration.

§ Every contract of apprenticeship submitted for registration must be accompanied by a medical certificate certifying the fitness of the employee for apprenticeship in the trade.

§ Records are to be kept and six (6) monthly reports to be forwarded to the Director of Technical Education and Manpower on the work performed, progress made, overtime worked, attendance to specified courses of instruction by the apprentices.

§ On the satisfactory completion of the period of apprenticeship, apprentices shall receive Certificates of Completion of the Apprenticeship issued by the Employer.

EMPLOYMENT OF CASUAL EMPLOYEES

2012-11-05T22:25:00.000-08:00

Department : Human Resources

Subject : EMPLOYMENT OF CASUAL EMPLOYEES

POLICY

§ Casual labor will be hired to cover additional ad hoc manpower needs for functions or special events with which the existing employee force cannot cope.

§ Casual labor should not be employed for more than 20 consecutive days.

§ Payroll cost will then be contained as casual labor and will not be entitled to general employee benefits.

§ Such costs must fall within the budget provided.

§ As with salary levels, casual labor rates are to be reviewed periodically to be in line with market rates and government-mandated rates.

§ The Director of Human Resources must update Management regularly on local legislation governing the employment of casual labor e.g. certain government legislation stipulate that casual labors, if employed on a continuous basis for a certain period, will automatically become regular staff.

PROCEDURE

Department Heads are to forward Employee Requisition Forms to the General Manager for his/her approval.

PERFORMANCE APPRAISAL

2012-11-05T22:24:00.001-08:00

Department : Human Resources

Subject : PERFORMANCE APPRAISAL

POLICY

Periodic Performance Appraisal of the confirmed employees are carried out in a similar manner for the purpose of:

Ø Making necessary improvements to performance

Ø Enhancing job satisfaction

Ø Accelerating personal and professional development

Ø Identifying training needs

Ø Identifying strengths and weaknesses

Each employee will be invited to take part in the staff appraisal process approximately every 6 months and at the end of the probation period following hiring or any promotion.

PROCEDURE

Ö Each employee will be given one week’s notice to prepare for the appraisal.

Ö Each employee will be issued with a self-appraisal form to complete and be given the guidelines on preparing for appraisal.

Ö The self-appraisal form must be completed and returned at least three days before the agreed time of the appraisal.

Ö To the employees who pass the period of probation, confirmation letters in triplicate are issued. The first copy of the confirmation letter is handed-over to concerned employee, the second copy signed by the concerned employee is kept in the Personnel File Folder and the third copy is forwarded to the Department Head.

Ö The service of employees who do not pass the period of probation as per set standards, are not confirmed and letters of termination are issued.

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Continued….Policies & Procedures on Staff Hiring

Application Form

Ö All Candidates for employment progressing to an interviewing stage are required to complete an application for employment form.

Employment Offer

Ö The offer of employment must follow procedures to ensure that no misunderstandings occur on the part of the prospective employee in respect to conditions of employment.

Ö A standard one-year contract/letter of appointment, confirming the employment offer and detailing employment conditions will be forwarded for acceptance and signature. This will be reviewed by the Department Manager who will decide to extend for one more year or terminate. If extended then careful and thorough consideration is required to decide whether the employee can be accepted as a Permanent employee.

Termination

Ö Termination for Assistant Department Heads, and above should be consulted with the General Manager.

STAFF HIRING, DISMISSAL, TRANSFER, PROMOTIONS & DEMOTIONS

2012-11-05T22:23:00.000-08:00

Department : Human Resources

Subject : STAFF HIRING, DISMISSAL, TRANSFER, PROMOTIONS &

DEMOTIONS

POLICY

No hiring, dismissal, transfer, promotion and/or demotion of any employee of the hotel, whether contractual, permanent or other contract status can be made by anyone without the prior written authorization of the General Manager.

If management has approved any of the above actions, the procedures set-forth are to be followed in all cases.

The hotel will recruit and select those candidates whose skills, abilities and interest most closely match the specifications of the vacant position. Potential for future development and promotion where appropriate, will also be considered during the selection process.

To ensure the achievement of this Policy, all recruitment will be coordinated through the HRD.

The recruitment, interviewing and selection of the following Departmental/Line Managers must have the prior approval of the Head Office/Director of Operation (for the position of Financial Controller, Chief Engineer, Sales & Marketing Manager, and Director of Human Resources).

PROCEDURE

Interview and Selection

Ö Director of Human Resources or another responsible manager will conduct an initial interview of applicants and prepare a short-list of those most suitable for consideration of the Departmental Manager.

Ö The interviewing Manager and the Head of Department should make the final selection jointly after consultation with the Director of Human Resources.

Ö Selection is to be based on interviews, applications and documents received, verifications of recommendations, previous employment checks, psychological tests and medical tests.

Application Form

Ö All Candidates for employment progressing to an interviewing stage are required to complete an application for employment form.

Employment Offer

Ö The offer of employment must follow procedures to ensure that no misunderstandings occur on the part of the prospective employee in respect to conditions of employment.

Termination

Ö Termination for Assistant Department Heads, and above should be consulted with the General Manager.

POLICIES & PROCEDURES ( HUMAN RESOURCES PHILOSOPHY )

2012-11-05T22:22:00.000-08:00

Department : Human Resources

Subject : HUMAN RESOURCES PHILOSOPHY

POLICY

In order to maintain a position of Corporate Leadership, XXXXX XXXX XXXXXmust continue to attract, develop, and retain qualified and motivated personnel. Management will meet this challenge by consistently developing and administering personnel policies and practices, which are responsive to the needs of the company while satisfying employee needs, expectations and aspirations. As a guide to formulating and developing effective policies and practices, XXXXX XXXX XXXXXis committed to the following principles:

Ø Provide opportunities for personal and career growth to deserving employees.

Ø Acknowledge and reward employees according to their achievements and contributions.

Ø Assist employees to develop fully their abilities, keeping in mind that the primary responsibility for development rests with the employees.

Ø Encourage employees to recognize and to fulfill their responsibilities to themselves, their families and to the Hotel.

Ø Provide a comprehensive program of employee benefits and services.

Ø Provide a work environment that is both safe, environmentally friendly and conducive to the maximization of employee contributions.

Ø Administer a salary administration program that is competitive, fair, appropriate and reflective of the employee's skill, talents and contributions.

Through the application of these principles, XXXXX XXXX XXXXXseeks to ensure personnel policies and decision making, which can provide a rewarding and satisfying career for its employees.

DIRECTOR OF HUMAN RESOURCES

2012-11-05T22:21:00.000-08:00

JOB DESCRIPTION

Job Title : DIRECTOR OF HUMAN RESOURCES

Section : Human Resources

DUTIES AND RESPONSIBILITIES:

1. Ensures that all employee records are up-to-date.

2. Produces personnel reports and statistics, analyzes results, and discusses with Department Heads when required.

REPORT	DISTRIBUTION	FREQUENCY
Monthly Turnover Head Count Report	Department Head	Each Month
Monthly Personnel Report	General Manager	Each Month
Weekly New Employees, Leaves, Transfer and Promotions Report	Department Heads	Each Week
Monthly Annual Leave Report	General Manager	Each Month

3. Administers all work permits.

4. Maintains an efficient and computerized Personnel Administration System.

5. Acts as liaison with Housekeeping, Food and Beverage and the Engineering Departments to maintain high standards of appearance, creativity, and upkeep of all employee facilities.

6. Ensures that the provision of Medical Assistance and Medication to employees through the private medical agency is handled in a professional, timely, and cost-effective manner.

7. Responsible for recruitment, selection, and employment of all employees in conjunction with all departments.

8. Ensures departmental compliance with the hotel staffing guide and employee requisition system.

9. Maintains an updated file of job descriptions and employee specifications, and screens applicants accordingly.

10. Maintains an updated file of professional standard letters and employment agreements.

11.Responsible for the placement of all recruitment advertisements and to ensure these reinforce the corporate identity and project a professional image.

12. Maintains an inventory of internal and external candidates.

13.Ensures that HR screens all prospective employees (including daily workers) prior to hiring.

14. Responds in writing to each unsuccessful applicant and ensures letters are courteous, reflect a professional image, and are forwarded within two (2) weeks after the interview.

15. Maintains a high profile with the local hotels and schools in conjunction with the Training Officer.

16. Conducts an annual salary and benefits survey to ensure remuneration packages are competitive in the market place.

17. Maintains a documented salary and wage plan that must be reviewed and updated biannually.

* Prior to the Budget Planning Process

· Prior to the Annual Salary Review

18. Maintains an up-to-date Employee Benefit Plan.

19. Assists Department Heads with annual leave planning.

20. Ensures that all employees take annual leave within the year it is due and DP entitlements are zero at yearend.

21. Maintains efficient staffing levels and payroll system.

22. Prepares the Annual Human Resources Budget and efficiently manages expenses in conjunction with the Training Officer.

23. Implements a strong employee communication program that maximizes employee awareness of the DI3VA Entertainment Centre property as well as the hotel’s objectives, philosophy, and operating concepts through the following communications tools:

· Employee handbook

· Employee magazine (Note: this publication is the responsibility of the HR Director and not PR. PR is responsible for external communications, HR for internal communication)

· Employee notice board

· Employee suggestion program

· Employee meetings

Continued…Job Description of HR Director

24. Coordinates all employee committees ( e.g. sports club, employee restaurant committee, etc.).

25. Ensures regular employee sports and social activities are organized to promote team spirit and maintain high employee morale.

26. Counsels employees in career prospects, personal issues, job related issues, etc.

27. Develops and implement employee recognition programs to recognize the achievement of either individual employees or departments.

28. Ensures that all in-house rules and regulations are adhered to and disciplinary procedures are correctly and fully implemented.

29. Conducts and documents exit interviews with each resigning employee.

30. Ensures a strong professional relationship with all employees within the hotel.

31. Ensures that all managers and supervisors have proper working knowledge of the collective labor agreement and that they operate within this agreement.

32. Represent the hotel on a day-to-day basis in negotiations, grievances, arbitrations, and other transactions with the union.

33. Keeps abreast of all changes in government stipulated employee legislation and advises management accordingly.

34. Prepares, coordinates, and administers all collective labor agreement renewals and participate as a key member in the management negotiation team.

35. Coordinates the administration of employee performance appraisals and follow-up in conjunction with the Training Manager and Department Heads.

36. Discusses, develops, and maintains, career development plans for individuals with management potential in conjunction with Department Heads and Training Officer.

37. Assists the Training Officer with the orientation, training and other special courses when required.

38. Develops the knowledge, skills, and abilities of all employees in the HRD.

39. Maintains strong professional relationships with relevant government officers and representatives of Human Resources from competitive hotels.

40. Participates in the hotel manager roster.

41. Responds to changes in the Human Resources function as dictated by the industry, company, and hotel.

42. Performs other duties as assigned by management.

GENERAL MANAGER MANUAL ( MEETING )

2012-10-25T23:50:00.002-07:00

MEETINGS

GENERAL

Many executives believe that meetings are a waste of time. Busy executives may spend up to 70% of their time in meetings at which participants doodle, drink coffee, and think about what they could be doing back in their offices.

Meetings need not be unproductive. Most meetings are called to process important information or to solve a problem. The key to success is what the chairperson does. Most of the chairperson’s contributions are made before the meeting begins. He or she should make sure discussion flows freely and follow up the meeting with agreed upon actions. The success of a meeting depends on what is done in advance of, during, and after it.

How to Run a Great Meeting

Prepare in Advance

Advance preparation is the single most important tool for running an efficient, productive meeting. Advance preparation should include the following:

Define the purpose. The chairperson should be very explicit in setting goals and expressing them concisely and meaningfully. If the purpose of the meeting is to “discuss the reduction of the 2005 energy consumption budget” then say so explicitly in the memo sent out to members.

Circulate background papers. Any reading materials relevant to discussion should be given to each member in advance. Make sure members know their assignments and have background materials.

Prepare an agenda. The agenda is a simple list of the topics to be discussed. It is important because it lets the people know what to expect and keeps the meeting on track. The agenda provides order and logic and gives the chairperson a means of control during the meeting if the discussion starts to wander.

Issue invitations selectively. If the group gets too big, the meeting will not be productive. If everyone is expected to participate, keep membership between 4 and 12.

Set a time limit. A formal meeting should have a specified amount of time. The ending time should be announced in advance, and the agenda should require the meeting to move along at a reasonable pace.

During the Meeting

If the chairperson is prepared in advance, the meeting will go smoothly. Moreover, certain techniques will bring out the best in people and make meeting even more productive.

1. Start on time. This sounds obvious-but do not keep busy people waiting. Starting on time has symbolic value, because it tells people that the topic is important.

2. State the purpose - review the agenda. The chairpersons should start the meeting by stating the explicit purpose and clarifying what should be accomplished by the time the meeting is over.

3. Encourage participation. Good meetings contain lots of discussion. If the chairperson merely wants to present one way information to members, he or she should send a memo. A few subtle techniques go a long way toward in creasing participation :

Ø Draw out the silent. This means saying, “Bob, what do you think of Nancy’s idea?”

Ø Control the talkative. Some people overdo it and dominate the discussion. The chairperson’s job is to redirect the discussion toward other people. One organization has a rule called NOSTUESO (No one speaks twice until everyone speaks one).

Ø Encourage the clash of ideas. A good meeting is not a series of dialogues but a crosscurrent of discussion and debate. The chairpersons guides, mediates, stimulates, and summarizes this discussion.

Ø Call on the most senior people last. Sometimes junior people are reluctant to disagree with senior people, so it is often best to get junior peoples ideas on the table first. This will provide wider views and ideas.

Ø Give credit. Make sure that people who suggest ideas get the credit, because people often make someone else’s idea their own. Giving due credit encourages continued participation.

Ø Listen. The chairperson should not preach or engage in one-on-one dialogue with group members. The point is to listen and to facilitate discussion.

4. Stick to the purpose - Encouraging a free flow of idea does not mean allowing participants to sidetrack the meeting into discussions of issues not on the agenda. This can waste valuable time and prevent the group from reaching its goals.

After the Meeting

The actions following the meeting are designed to summarize and implement agreed-upon points. Post meeting activities are set in motion by a call to action.

1. End with a call to action. The last item of the meeting’s agenda is to summarize the main points and make sure everyone understands his or her assignments.

2. Follow-up. Mail minutes of the meeting to members. Use this memorandum to summarize the key accomplishment of the meeting, suggest schedule for agreed-upon activities, and start the ball rolling preparation for the next meeting.

DAILY OPERATIONAL MEETINGS/BRIEFINGS

· A daily operational meeting/briefing should take place in all XXXXXXXXXXX Properties (Monday to Friday) no later than 9am and should run for approximately 30 minutes but may be longer once a week such as when pending items or other serious matters are discussed.

· So as to be in line with the "hands on" operational principals and guest assistance requirements, attention should be given to the time of the day when this meeting should be held.

· In case a more detailed explanation or specific information should be required on a particular subject it should be recommended that the General Manager call upon the relevant manager during the day for a ‘one to one’ brief discussion rather than hold up all of the team from their pressing duties.

· The following topics should be addressed:

· Daily results of Room Occupancy, Average rate and occupancy forecast.

· Competitor's figures comparison, yield index and market penetration index.

· Food & beverage results, total covers per outlet and average check.

· VIP arrivals for the next day.

· Major events, banqueting functions.

· Any guest comments for information or action to be taken.

· The following members should be recommended to attend:

· General Manager / Managing Director / Hotel Manager. And / or

· Deputy General Manager / Operations Manager / Executive Assistant Manager.

· Chief Engineer.

· Food & Beverage Manager / Director of Food & Beverage and/or Conference and Banqueting Manager and/or Executive Chef.

· Rooms Division Manager and/or Front Office Manager and/or Guest Services Manager and/or Guest Relations manager.

· Executive Housekeeper.

· Sales Manager and/or Director of Sales and/or Marketing.

EXECUTIVE COMMITTEE MEETINGS

· A management committee meeting should be held on a weekly or on a monthly basis.

· Each executive should be prepared to make a short presentation of his department achievements and future planning. Managers should be encouraged to use presentation facilities such as overhead projections, flip charts and "PowerPoint" Software.

· Meetings should focus on the financial results and relevant profit assurance actions, the sales & marketing strategy or how to deal with a specific situation.

· The following members should be recommended to attend:

· General Manager /Managing Director / Hotel Manager

· Assistant General Manager / Operations Manager / Executive Assistant Manager

· Financial Controller

· Chief Engineer

· Food & Beverage Manager / Director of Food & Beverage/ Conference and

Banquet Manager

· Rooms division Manager / Front Office Manager /Guest Services Manager

· Executive Housekeeper

· Sales Manager / Director of sales and / or Marketing

· Human Resources Manager and / or Training Manager

RELATIONSHIP / COMMUNICATION

EXECUTIVE COMMITTEE LUNCHEON

· It should be strongly recommended to all General Managers to hold a monthly Executive Committee Luncheon on the last Friday of each month. The intention being to allow building a less formal relationship amongst the Executive Management members. This initiative can be arranged (e.g. every quarter) to be held outside the Hotel and preferably in a competitor's food and beverage outlet.

· The luncheons should be an ideal occasion to address the work relationship and work environment and the brainstorming of special events such as; Staff Party, Excursions, Training etc.

MASTER MEETING SCHEDULE

A master meeting schedule should be in place in all hotels and outlines all of the formalized meetings which should take place within the hotel. On the following page is a sample ‘master meeting schedule’.

GENERAL MANAGER MANUAL (ORGANIZATION STRUCTURE)

2012-10-25T23:50:00.001-07:00

ORGANIZATION STRUCTURE

ORGANIZATION CHART PRINCIPLE

The General Manager of each hotel must ensure that:

1. Each department must create its individual organizational chart.

2. Organizational charts should be shared and made public.

3. Job profiles should be respected. Job descriptions have been carefully prepared and established for the benefit of every employee.

4. All employees have received their specific job descriptions and have signed off having received them.

5. Each department manager has explained the job descriptions to each employee and that everyone understands what their responsibilities and duties are.

· Each General Manager may change and adapt his organizational chart to fit his operational structure.

· It should be strongly recommended that no manager or supervisor has more than seven subordinates and that the reporting structures should be in line with the XXXXXXXXXXX operational philosophy.

· The Regional CEO must be informed of all changes and approve changes in senior positions.

ORGANIZATION CHART PRODUCT

· Hotels should display their organization chart in a location where passage should be frequent so as to keep staff members informed and familiar with names, faces and positions. It should be strongly recommended that portrait pictures should be also used in departmental charts so as to improve visual recognition.

· It should be recommended that a quality display board should be built or purchased and should be always kept in good condition. It should be the responsibility of the executive office to keep the chart up-to-date with the assistance of the Human Resources department.

ORGANIZATION CHART ETHICS

· Organization charts can be a "sensitive" subject affecting individuals self esteem and confidence. Therefore, any modifications should always be shared with the incumbents before being announced.

· All changes should be announced in meetings or writing before the public display should be changed. Reference: Organizational Chart

GENERAL MANAGER MANUAL ( PART II FINANCE )

2012-10-25T23:50:00.000-07:00

Part 2 - REVENUE CONTROL

INTRODUCTION

· The purpose of the following scope of work "check-list" should be to allow General Managers to support the Accounting department functions and to make sure that operation standard or Policy and Procedures should be established.

CASH SALES TESTING

· The hotel should perform independent Cash Sales Tests for all cash departments on a quarterly basis.

· Test should be well conducted and followed-up.

CREDIT POLICY / ACCOUNTS RECEIVABLE

· A valid, updated credit policy should be established and adhered to. (The current limit at XXXXXXXXXXX Sudirman and XXXXXXXXXXX Rasuna for example is one million rps.)

· Write-off procedures should be implemented and adhered to.

· Summary page of history (inc. key dates & action taken) should be sent to Jakarta head office on an annual basis where greater than materiality level.

· Doubtful accounts reserves should be calculated reviewed & deemed as adequate.

· A full analysis of the bad debt reserve should be produced annually and signed off by the Financial Controller.

· Accounts receivable ageing & number of days should be calculated correctly i.e. based on gross YTD revenue, inc. VAT, with the removal of all credit balances & deposits.

· XXXXXXXXXXX procedure should be adhered to regarding cheques received by mail. I.e. all cheques received should be first logged by the General Manager's secretary before passing for processing.

· Credit balances in City Ledger should be well documented, acknowledged by Controller & cleared at least twice a year.

· Payments should be applied on a daily basis to the right account.

· Bills should be systematically raised & posted within 3 working days of a function or group departure (Check-Out).

· Credit cards accounts in City Ledger should be reconciled on a monthly basis. XXXXXXXXXXX hotel refunds should be fully documented & approved by Financial Controller or his / her Assistant.

ROOMS REVENUE

· Accounting Office should review and audit registration cards for cash deposits and credit card ore- authorization on a monthly basis.

· Credit Card accounts should be reconciled on a daily basis.

· Room Revenue discrepancy Reports should be prepared and followed-up daily.

· Random physical checks on vacant and out-of-order rooms should be conducted at least once a month and documented

FOOD & BREVERAGE

· Open cheques controls for all outlets should be performed monthly and documented

· Point of sale systems must be checked weekly (moves, cancellations, open bills, etc)

· Recap of Administration and General Advertising and promotion entertainment cheques should be recorded daily and approved by the General Manager/Financial Controller or their deputies.

· Banquet Controls :

· Contract should be always prepared and signed by the customer

· Function sheets should be issued with sequential numbering

· Function sheets should be logged

· Banquet invoice should be raised per agreement and function sheet.

REVENUE CONTROL

OTHER OPERATED DEPARTMENTS

· A store rentals & showcase register should be in place.

· Barter Agreements should be; registered, approved on summary sheet by the GM and accounted for per Policy and Procedures.

GENERAL

· All Rebates or Recapitulations should be initialed by the Financial Controller or his/her Assistant.

· Point of Sales totals for Food and Beverage / Other Operating Departments should be balanced daily against the Front Office system.

· Food & Beverage / Other Operating Department prices in Point of Sale system should agree to listings / menu and should be subject for review by the Financial Controller / Assistant twice

GENERAL LEDGER

PRINCIPAL GUIDELINES

· Contract agreements summary and approvals should exist as per Policy and Procedures.

· Insurance Register & summary should be available.

· Accruals / prepaid registers should exist, with no items below materiality level.

· Non standard accruals should be kept to a minimum.

· Expenses / accruals should be completed and reasonable.

· All General ledger reconciliation's should be prepared monthly and approved by the Financial Controller or his/her Assistant on a quarterly basis.

· General Manager, and entire Executive Committee, city ledger personal accounts should be maintained and settled monthly

· Bank balances should be reconciled on a monthly basis and approved by the Financial Controller or his/her Assistant.

· XXXXXXXXXXX policies and area instructions for leases / services contracts should be adhered to.

· Month-end Journal Vouchers checklist should be approved by the Financial Controller or his / her Assistant.

PAYABLES / DISBURSEMENTS

PAYABLES

· All payables should be correctly documented, approved and stamped paid.

· Goods received without invoice should be reconciled quarterly. XXXXXXXXXXX accounts over 12 months should be cleared.

· MEPS, Current Account, Management fees, XXXXXXXXXXX marketing fees and all other fees should be paid on a monthly basis.

· Manual cheques control procedures should be followed i.e. posted to back office and approved by the Financial Controller or his/her Assistant.

· Supplier invoices should be controlled against Purchase Requests and discrepancies should be checked and action taken.

· Month-end closing and balancing procedures should be followed before closing i.e. inventory system and accounts payable.

DISBURSEMENTS

· Expense reports should be submitted correctly, timely and approved.

· All petty cash vouchers and receipts should be stamped / perforated "Paid" before check should be signed by Management.

PAYROLL

· Personal file should exist for all staff members.

· All additions / deletions to personnel files should be approved by the Financial Controller and the General Manager.

Monthly salary should be:

· Supported by time record

· Approved by the department head

· Supported by electronic time record.

· Compliance tests should be completed by accounting at least every six months to confirm payroll agrees with records.

· No cash payroll paid (unless due to local restrictions).

INCOME TAX (2004)

For staff who earns less than 2 million rupee there is no income tax payment – this is the majority of staff in hotels.

For managers who earn above 2 million per month, the income tax is usually paid by the hotel. The reason for this is that it is normally included as part of the package for managers.

It can be included in the manager’s salaries and deducted but this is customarily not the case. In any event managers will probably request a higher salary if the income tax is not covered by the hotel.

Whatever income tax is due to the government, the hotel is responsible for making the payment on behalf of the employees.

FORECAST REPORTING

PRINCIPAL GUIDELINES

· The Monthly Forecast report should be accurate - variance at 1, 12 months should not exceed 5% at Profit before Fixed Charges level. I.e. the actual month against forecast of 3 sample months, add together and average out.

· Revpar level i.e. actual month against forecast of 3 sample months, add together and average out.

· Food and Beverage Revenue level i.e. actual month against forecast of 3 sample months, add together and average out.

· The Working Capital should be completed.

· The Working Capital should be accurate - variance should not exceed 5% at operating Cash flow level (inc. Capex) i.e. actual month against forecast of 3 sample months, add together and average out.

· General Manager and Department Heads should be involved in preparing Rolling and Cash flow Forecasts.

CAPITAL EXPENDITURES / DISPOSALS

PRINCIPAL GUIDELINES

· All Capex (Capital Expenditure) above US$ 200 if not in the budget should be approved by Jakarta head office (if in approved budget should be supported by a Capital Expenditure Application and duly approved as per XXXXXXXXXXX manual instructions.

· Purchase orders should only placed with suppliers after the Capital Expenditure Application has been approved.

· At least three different quotations should be provided to support each Capital Expenditure Application.

· A calculation of return should be included to support Capital Expenditure Applications where applicable.

· The General Manager and Controller should approve all assets disposals. No CAPEX items may be disposed of without the written consent of the owners.

· Monthly capital forecasts should be reasonable (within 5%).

· Post project audit should exist where completed (within 5%).

CASH MANAGEMENT

GENERAL

· Double signature procedure should be in place for bank transactions.

· Bank information should be up-to-date with all signatures on file.

· XXXXXXXXXXX bank accounts should be open in the name of the Hotel / Owning Company in use.

· The hotel should regularly control the bank conditions applied.

· Credit Cards electronic acceptance should be in use.

CASH

· House floats should be kept to a minimum and in line with local currency devaluation levels.

· XXXXXXXXXXX cash drops performed by cashiers should be reported on daily lists & countersigned by a witness.

· The General Cashier should open the deposit safe in the presence of a witness to match envelopes and deposit slips.

· The General Cashier should reconcile the float at least twice a week.

· Float receipts should be documented and signed by the Controller / Assistant.

· Cash Floats should be counted at least monthly with the appropriate documentation and petty cash vouchers should be recorded in the General Cashier reconciliation.

· The recipient should sign all petty cash vouchers.

· Banking should be carried out on a daily basis.

· Banking slips should agree to the total banking amount.

PURCHASING / INVENTORY

PURCHASING

· The Department Heads, Financial Controller and the General Manager should adhere to an internal approval cycle.

· The procurement of goods, materials and services should be made for the best quality at the best value for money.

· Three quotations should be obtained at all times, unless procurement should be made from a nominated supplier whose prices and services have been approved in advance.

· Project related purchases should always be backed by full documentation and three quotations.

· Receiving procedures should be as per Policy and Procedures, i.e. no goods accepted without purchase order.

· List of nominated suppliers should be available and approved by the General Manager / Financial Controller / Materials Manager.

STORED ITEMS

· Catalogues of Store items (Food and Beverage / General) should be approved by the Financial Controller.

· Purchasing from sole manufacturers / nominated suppliers should clearly be mentioned on the Purchase Requests.

· Minimum / maximum levels of stock should be in place.

· Re-ordering should be based on the minimum / maximum levels.

· The Purchasing Department should purchase all stored items.

PERISHABLE ITEMS

· A market list should be prepared daily.

· The Purchasing Department should place orders and, if placed by the Chef, a written procedure should be in place.

OTHER PURCHASES

· Systematically, a purchase order should be prepared and signed, as per XXXXXXXXXXX Policy and Procedures, prior to any commitment to a supplier.

RECEIVING

· A copy of all outstanding Purchase Requests and market lists should maintained by Receiving

· Purchase orders and deliveries should be reconciled

· Variances should be passed over to the purchasing officer for investigation

INVENTORY

· All purchases received and stores issues should be recorded on a daily basis

· All stores should be counted annually where inventory should be held on the balance sheet

· Inventory Discrepancy reports should be investigated and signed off by the financial controller or his her Assistant

· Bar par stocks should be maintained

· All bottles issued to bars should be labeled and stamped

SYSTEMS INTEGRITY

The following systems should be checked on a regular basis:

Ø UPS in all offices should be tested every 6 monthly or as necessary.

Ø Back Office

Ø Front Office

Ø Point Of Sale server

Ø Telephone Charging system

Ø Accounting disaster recovery plan should be in place. This should at a minimum include the financial systems.

Ø Back-up Log; this should cover all systems.

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6. CREDIT POLICY AND DOUBTFUL DEBTS

Ø Ensure that the hotel has a documented credit policy.

Ø Discuss the procedures employed by the hotel to monitor credit risks (for both new and existing debtors), these may include employing a Credit Controller, requiring the completion of a credit application, supply of credit references, factoring debts, using ratings and collection agencies and holding regular minuted credit meetings. Are they reasonable?

Ø Select three recent applications and check that an adequate credit check has been performed. Were any exceptions noted? Consider expanding scope if exceptions were noted.

Ø Analyze the ageing and obtain explanations for fluctuations, in particular the 90-day+ category. Compare this to the last two quarterly accounts receivable reports for trends.

Ø Obtain explanations for action being taken to collect the largest items over 90 days old, vouch to supporting documentation.

Ø Discuss with Credit Manager and/or Financial Controller the reason for slow or non-payment. Has the hotel taken reasonable steps to pursue the debtor to receive payment?

Ø For three large accounts receivable balances, ensure that the supporting documentation is consistent with the ageing in the accounts receivable report.

Ø Assess the adequacy of the bad debt provision based on 3.4 above and any subsequent receipts. Discuss the method of calculation and enquire whether the reserve is reviewed monthly.

Ø Review the profit and loss and provision for doubtful debts account to determine the level of bad debts written off during the year. Obtain documentation to support the write-off of these debts, including the authorization form to write-off uncollectible accounts. Review and determine whether they reveal indications of credit weakness, lack of documentation or communication, etc.

7. INVENTORY CONTROL

The hotel will maintain an inventory of beverages, operating equipment (linen, glassware, crockery, cutlery, stationery, etc. - which are often held at par levels), food and engineering supplies. Food stocks should not be significant due to its rapid turnover and perish ability. Prior to starting this work you should identify the different types of stock held and their relative value to focus testing on more material balances.

Meet with the Stock Controller and discuss procedures followed to ensure all hotel inventories, including operating equipment are adequately controlled. Determine if the following controls are present and effectively working (or not applicable).

Confirm that stocks are stored in a logical and orderly manner.

2. Ensure that there is adequate security over keys for the store-rooms. Also, review controls over access outside normal working hours.

3. Is there adequate segregation of duties between the parties responsible for maintaining hotel inventories and the responsibilities of ordering, receiving and paying suppliers?

4. Are procedures in place to control the physical receipt and issuance of goods? Are issues from stores controlled by an approved requisition process, which includes the signature of the authorizer, receiver and issuer?

5. Does the hotel conduct regular stock takes to ascertain stock holdings?

6. Where the hotel has a perpetual inventory system in place is an adequate investigation made into discrepancies between book and physical holdings? Are adjustments recorded in the hotel profit & loss account to reflect book to physical differences?

7. Does a member of the finance staff attend each stock take to monitor the accuracy of the count?

8. Check the hotel employs the following control techniques:

a. par (set stock levels) levels of bar stocks at each outlet;

b. outlets required to use stickers on spirit bottles and return empty spirit bottles to obtain a replacement;

c. potential revenue analysis to monitor wastage/shrinkage; and

d. Random hydrometer tests that spirits are not watered down.

9. Based on the testing completed above, are procedures operating effectively to control inventory held by the hotel? (If not, ensure the cause is adequately documented in the audit report.)

8. PAYROLL SUPERVISORY CONTROLS

Discuss with the Financial Controller, Payroll and Human Resource Departments, the supervisory controls employed by the hotel in the area of payroll. Common analysis and controls employed by hotels include:

Ø Does the hotel set, monitor and analyse performance to budgets, forecasts and historical performance on a regular basis?

Ø Do departmental managers play an active role in monitoring and controlling the payroll costs of their respective departments?

Ø Based on the testing completed above does the hotel employ adequate supervisory procedures to monitor the reasonableness of hotel payroll costs? (If not, ensure the cause is adequately documented in the audit report.)

9. EXECUTIVE REMUNERATION AND EXPENSE CLAIMS.

Discuss with the Financial Controller, Payroll and Human Resource Departments the policies and procedures employed at the hotel to control executive payroll, expense claims and employee loans. Controls should include:

Ø The level of remuneration and benefits paid to the General Manager is authorized centrally by XXXXXXXXXXX. Note that any other payments to the General Manager, and expense claims, should be authorized by the Jakarta Head Office. Obtain a copy of the General Manager’s contract and review the terms and conditions. Has the contract been authorized by XXXXXXXXXXX? Note that any other payments to the General Manager, and expense claims, should be authorized by the Jakarta Head Office.

Ø The level of remuneration and benefits paid to the executives (department heads) are approved by the General Manager and the Human Resources Manager. Review the personnel files of four executives (ensuring the Financial Controller is selected for testing) and ensure their contract terms and conditions are appropriately authorized. Were any exceptions noted?

10. ACCRUALS – AN OVERVIEW

Advertising Accruals

POLICY

Proper recognition of period advertising expense requires a clear understanding of your projected annual expenditures. The annual budget is designed to reflect the annual media plan which supports the year’s revenue plan. Monthly fluctuations created by the timing and billing of costs for advertisement production, placement, etc., may result in a meaningless estimation of

Period expenses in comparison to the annual budget. Therefore, you should monitor closely the actual and forecasted costs for placement of media advertisement, depicted on your most recent media plan.

PROCEDURE

1. Advertising costs, once billed, should be coded to the appropriate advertising expense accounts. Accruals that may be required to fully recognize the hotel’s annual, year-to-date advertising expense budget, should be recorded as a one line entry to the “accrued advertising” expense account in the advertising department of the financial statement. Any overspend must be recognized in the P&L immediately.

2. All accrual entries pertaining to advertising must be reversed the following period and re-evaluated. At the year end the Financial Controller should check with his/her VP of Finance to be certain all media expenses per the media plan have been received.

3. The advertising accrual should be very closely monitored to be certain that advertising expenditures for the plan year will not exceed budget. The media plan must be compared against all billings and discrepancies investigated. At any time it is known that expenses for the entire year will exceed budget, that excess must be recognized in the current month.

4. Billings that are a major departure from the media plan must be investigated immediately and resolved with the General Manager. The VP of Finance should also be informed.

Holiday & THR Accruals

POLICY

Holiday pay and THR payments represents a significant annual cost to the company. Holiday is earned in relation to tenure; therefore, adequate record keeping must be established both to validate the holiday liability and ensure employees are paid only for earned and due holiday.

PROCEDURE

1. All employees of XXXXXXXXXXX Hotels accumulate a holiday pay benefit, based on their tenure with the company. It is our policy to expense each accounting period, a pro-rata share of this estimated annual expense on a departmental basis through recording accrued holiday pay expenses.

2. The Financial Controller must establish a holiday pay approval process so that each employee receives his or her properly earned holiday in accordance with company policy and standards. The Financial Controller should be aware of Indonesian statutory laws that regulate holiday pay. Before a holiday approval process is established, the Financial Controller must consult with his/her VP of Finance, XXXXXXXXXXX Corporate Office Jakarta and Head Office Human Resources. The process must be approved in writing by the Financial Controller and VP of Finance. Once it is approved, the information is communicated to the appropriate departments.

3. The Financial Controller is ultimately responsible for the accuracy of the holiday or THR accrual/provision and ensuring that consistent methodology is utilized throughout the year.

Data should be shared frequently between Accounts and Human Resources to create a proper cross-check of employee information.

4. Twice annually during June and December, a complete analysis of the holiday

Accrual/provision is to be completed by Accounts and signed-off by the Financial Controller.

Any Year-To-Date (Y-T-D) adjustments required are to be recorded in the then-current period (not allocated into future periods).

5. If the payroll system in place ensures the holiday pay or THR accrual/provision is calculated automatically based on the data input for each employee then the Financial Controller must still ensure a report can be provided from the system to support the closing holiday debtor/creditor.

Expense Accruals

POLICY

It is XXXXXXXXXXX’s policy that all expense accruals are based on actual purchase orders,

Recurring monthly expenses and meter readings, thereby ensuring that all monthly costs are in the correct period.

All expense accruals should be made via a reversing journal entry, with any prior month under/over accruals being recognized in the current period.

PROCEDURE

1. Payroll Accruals

Payroll may represent the most significant operational expense item that may be accrued each month. The payroll accrual must be accurate in order to properly evaluate period labor expenses. Accordingly, the following specific guidelines are to be followed when computing this accrual:

a. By utilizing the approved “Time & Attendance System” generated data for hours/payroll cost, the reversing accrual should be recorded on a departmental basis so that all regular and overtime payroll costs are accurately accrued.*

b. Direct benefit costs such as employer related taxes should be accrued along with wages. The journal entry should clearly indicate the method of determining taxes and other directly related costs.

c. The accrual should only cover the work periods from the ending date of the prior pay period continuing on to the end of the accounting period.

d. The accrual method must also apply to wages and benefits “Paid Out” from XXXXXXXXXXX Head Office and invoiced monthly to the property.

e. Payroll hours should also be accrued to reflect the true productivity for each department and the number of full-time equivalents.

* At locations without a Time & Attendance System, the accrual should be based on reported hours and costing data supplied by Department Heads, as reviewed by the Payroll Clerk in comparison to time cards or time sheet data.

Other Accruals

1. Energy Accruals

Energy represents a significant cost to the hotel, thus accruals for this area require close scrutiny and review by the Financial Controller. By far, the most reliable basis for such accruals is achieved through independent meter readings at period end, coupled with an accurate report by engineering of usage costs (kilowatts x base rate, variable costs for peak demand, etc.).

2. Guest and Administrative Communication Accruals

Guest communications costs should be accrued monthly based on your budgeted (or expected based on call accounting) percentage costs of sales to the respective period communication revenues.

Accruals for administrative telephone calls may be established typically via your call accounting system, or in lieu of this, by historical average costs for direct phone lines, or by reference to manual telephone logs.

3. Accruals for Month-end Deliveries

Goods may be received at the hotel prior to month end, and have no accompanying invoice.

Accruals must be supported by written documentations. In such cases, use item costing data directly from the purchase order to record your accrual, including a provision for freight etc.

No inventory accruals should be recorded for goods not yet received at the hotel, even though they were “ordered” or “budgeted” or “forecasted” to be expended during the current period.

4. Taxes, Insurance, Leases, etc.

For service type contractual payments (leases, maintenance contracts, etc), or other similar recurring obligations, accrual of such expenses in lieu of the monthly invoice is proper and required. Likewise, accruals for taxes and insurance may be necessary when such costs are billed annually, yet in arrears of the current period.

5. Staff Outings

Staff outing should be held once a year.

This is usually done over two days so that all staff have a chance to take part.

The amount allotted to these events should be judged on a case by case basis, however the amount should be accrued throughout the year.

In general we recommend having one night in the hotel ballroom, with a buffet, live band and prizes donated by suppliers.

6. Miscellaneous

Expenses that are known to have been incurred in the month, or the accrual is supported adequately either through systems reports or otherwise and is an expense for the month, must be accrued. Examples of these are: Travel Agent Commissions, Group Commissions, Monthly Linen Invoice, Book Out Costs, Central Reservations Charge, Travel Expenses, Bank Charges, Credit Card Commissions, etc.

11. OVERVIEW OF FIXED ASSETS

Expenditures must meet the criteria below in order to be capitalized or expensed.

CRITERIA

1. Fixed Asset

An asset is classified as a Fixed Asset and can be capitalized if it meets the following

criteria:

1. Have an anticipated useful life of one year or more.

2. Exceed us100 per item total cost (including shipping and duties) or have an aggregate total cost of us1,000 or more.

3. Be for the purchase of a tangible item and not for the repairing of an existing item, unless included as a portion of a major renovation project.

In summary: Tangible, life of over one year, over us100

2. Replacement of Component Parts

If an estimated job or the total invoice cost (including parts and labor) of a particular item or series of items acquired with respect to one particular job or the replacement of the following major building components is under us100 or us1,000 in aggregate, then the expenditure is considered an expense item.

In summary: Replacement Component Parts are normally expensed to P&L.

Exceptions, which are normally capitalized, are as follows:

Ø Heating Equipment - pumps, boilers, heat exchangers, thermostats, pressure gauges, alarm devices and piping.

Ø Plumbing Equipment - pipes, meters, sprinklers, piping and fire alarm system.

Ø Air Conditioning Equipment – compressors, condensers, motors, cooling towers,

evaporating coolers, piping.

Ø Fire Prevention Equipment, major fire system sprinklers, smoke detectors and alarm systems.

Ø Lift Components

3. Improvements

If the estimated job or total invoice cost is us100 or above for a single project or us1,000 in aggregate and the expenditures will enhance the value of and extend the useful life of the asset that was previously capitalized by more than one year, then the additional expenditure may be capitalized.

Wall paper vinyl, re-upholstery of furniture, re-plastering, replacement of chain locks, key locks, keys, locks, lock sets, locks and lock sets installed in new doors, or offering

substantial security improvements should be capitalized if the expenditure is over us100.

In Summary: Items over us100 can be capitalized

4. Repairs and Maintenance

The following replacement expenditures are considered maintenance, should not be

capitalized and are not subject to the aggregate invoice cost guideline of us1,000:

Repainting of buildings, pools, park areas, refinishing of furniture, glass replacement,

maintenance service contracts such as grounds and landscaping, television, elevator,

swimming pool, etc.

Replacing of silverware or banquet service items is customarily an expense to Food &

Beverage silver or utensils.

Patching of car parks, roof repairs, waterproofing, section replacement of neon signs,

caulking and sealing, chrome fittings such as taps, towel rails etc., toilet and toilet seats,

stolen or damaged televisions, small parts for equipment, landscaping, plants, clocks, clock radios, or similar small items.

In summary: Expense to P&L

The following exceptions to the above are:

Ø Repairing of car parks, including resealing and resurfacing, can be capitalized if the expenditure includes resurfacing of the entire car park and it is not just a patch and repair project.

Ø Major roof repair, including resealing and resurfacing, can be capitalized if the expenditure includes the entire roof and it is not just a patch and repair project.

Ø Landscaping may be capitalized if it is new or replacing existing interior or exterior landscaping which exceeds the us1,000 aggregate purchase and is not seasonal landscaping, such as seasonal flowers, and has a useful life of greater than one year.

Ø Expenditures for exterior and interior painting including caulking and sealing of the building, wallpaper, refinishing furniture, plastering or reupholstering may be capitalized if;

1. these expenditures are a part of a major refurbishment project or

2. the cost of these expenditures exceeds us100 per item or us1,000 in aggregate and enhances the value of and extends the useful life of the asset by more than one year.

5. Development

The following costs may be capitalized for new hotel construction or conversion of an existing hotel to the XXXXXXXXXXX brand.

a. Pre-opening Costs

Pre-opening costs include salaries, supplies, inventory, training, sales and marketing,

Pre-opening office costs, etc. to open a new hotel or to convert an existing hotel to the XXXXXXXXXXX brand.

b. Land

Purchase of land, lease costs, landscaping costs.

c. Developer’s Fees

XXXXXXXXXXX development fees and expenses and external development fees and

Expenses.

d. Financing Costs

Financing fees, lenders fees, loan fees, interest, lender inspection fees.

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FINANCE

Part 1 - General Managers Basic Audit of the Accounting Department

The main objective of the GM’s basic accounting department audit is to identify that controls are in place and operating both effectively and consistently in order to ensure that: management is effectively monitoring the performance and financial position of the hotel and is being supplied with reliable information on a timely basis;

1. GENERAL LEDGER MAINTENANCE

1.1 Review recent copies of the monthly reporting to Head Office and ensure that it is submitted on a timely basis.

1.2 For a recent period-end review the nature and content of significant balance sheet accounts with the Financial Controller. Pay particular attention to other debtors, other creditors, accrual and provision accounts (i.e. accounts that accept manual journals that may be used to disguise problems with the profit & loss account). Were any problems noted? Was the Financial Controller able to explain all balances? You should report any unusual balances including excessive accrual reserve or un-collectable amounts.

1.3 Inspect ledger reconciliations for major balance sheet accounts and ensure that reconciliations are being completed on a timely basis. These should include a reconciliation from the nominal ledger to the following:

· Guest ledger control;

· City/sales ledger control;

· Purchase ledger;

· Cash accounts (see also treasury work);

· Analysis of all sundry debtors and creditors;

· Fixed asset sub-ledger; and

· Inventory listings.

Were any problems noted?

2. TIMELINESS AND QUALITY OF MANAGEMENT REPORTING

The management accounts should include comparisons to budgets, forecasts and prior year results. The accounts should also include key performance indicators such as average room rate, yield on rooms, occupancy %, payroll %, headcount, food & beverage cost of sale %, etc.

Ø Obtain a copy of the most recent management accounts prepared by the hotel. Are management accounts complete, prepared with prominent key performance indicators, comparatives, adequate detail and on a timely basis?

3. CHECKING THE GENERAL CASHIER PROCEDURES

You should identify that controls are in place and operating both effectively and consistently to ensure:

a. cash takings received by the hotel are physically safeguarded;

b. cash takings received by the hotel are completely and accurately processed;

c. recorded cash on hand and in banks exists, and is properly recorded and disclosed;

d. cash accounts are reconciled monthly to the general ledger and any discrepancy is investigated on a timely basis; and

e. cash maintained at the property is at an optimal level.

GENERAL CASHIER PROCEDURES

The General Cashier is essentially the banker to the hotel. The duties of the General Cashier include:

· collecting and recording cash takings on a daily basis;

· preparing hotel banking; and

· Holding and distributing floats for individual cashiers.

Meet with the General Cashier and discuss the control procedures in the general cashiering function. Determine if the following controls are present and effectively working (or not applicable).

1. Is the General Cashier’s office physically secure and is access is restricted to only the General Cashier?

2. Is a key register used to monitor the issuance and return of floats, cellar and bar keys, etc.?

3. The General Cashier will have a fixed float with the hotel. Is the size of the General Cashier float recorded in writing and signed by both the General Cashier and the Financial Controller?

4. Does a member of the accounts department verify the General Cashier float at least once a month by physical counting?

5. When cashiers lodge their cash takings into the drop safe, is this witnessed and recorded in a logbook? Ensure that when the General Cashier collects the takings from the drop safe, the entries are recorded as collected in the logbook.

6. Discuss with the General Cashier the completion of the General Cashier’s summary or equivalent used by the hotel (the General Cashier’s summary will record cash takings by outlet, deductions for petty cash or paid outs to give the net banking for the day). Ensure this document is prepared independently by the General Cashier based upon the physical cash receipts, petty cash vouchers, paid out slips etc. The summary should be reconciled by the revenue audit function to the FOS and Revenue journal. Were any problems noted in the steps followed by the General Cashier to complete the General Cashier’s summary?

7. Does the General Cashier maintain a record of over/shorts takings presented by the cashiers? Are these investigated and actioned promptly?

8. Are end of day data transfer slips (credit card machine daily reports) retained and reconciled to credit and debit card sales per FOS?

9. Does the hotel ensure deposits to the bank are made on a timely basis (usually daily) to prevent excess quantities of cash being held at the hotel?

10. Is there adequate security for depositing cash at the bank (e.g. collection by a security firm)?

11. Does an individual other than the General Cashier monitor deposits to the bank account to ensure cash takings recorded on the General Cashier’s summary are actually banked?

12. Does an individual independent of the general cashiering and accounts receivable function receive and open all mail from debtors and record cheque receipts into a logbook?

4. PETTY CASH

The General Cashier commonly acts as the Petty Cashier for the hotel. Petty cash should only be used for small incidental items. It should be recognized that often petty cash is used as a means to circumvent the controls in place in the expenditure cycle with respect to authorization of expenditure.

Discuss with the Financial Controller and General Cashier the controls used with respect to petty cash. Common controls include:

· vouchers stamped as paid;

· requirement that all vouchers are authorized by the Financial Controller or other department head (the General Cashier should not be allowed to approve petty cash transactions);

· a set maximum value of individual petty cash transactions; and

· Requirement to lodge original documentation to substantiate the claim.

· Are control procedures adequate?

5. CITY/SALES LEDGER MAINTENANCE

OBJECTIVES

To identify that controls are in place and operating both effectively and consistently to ensure:

a. receivables are valid claims and properly supported;

b. receivables are reconciled on a daily and monthly basis (as appropriate);

c. credit has been granted in accordance with a formally approved credit policy and prudent business practices and the collection of receivables is reasonable and forthcoming; and

d. a reserve for doubtful accounts has been established and the reserve is reasonable.

BACKGROUND

The debtors balance of a hotel is split into two different subsidiary ledgers:

Guest ledger - contains all the charges accumulated by guests that are currently staying in house and have not checked out. This ledger is normally maintained on the FOS; and
city/sales ledger - captures all charges accumulated by guests who have checked out and are to settle their account by a debtor account, advance deposits paid by guests (may appear on guest ledger) and amounts owed by credit card companies. This ledger is usually maintained on the ‘back office system’.

Ø GUEST LEDGER MAINTENANCE

Check there are controls over the validity of charges recorded onto the guest ledger, movement of charges out of the guest ledger to the city/sales ledger and monitoring of the individual charges accumulated in the ledger to ascertain if a credit exposure exists.

For the latest month-end, obtain the Guest Ledger Control Account Reconciliation.

A permanent folio does not represent a guest room; rather it represents an account opened on the guest ledger to collate rebates, adjustments, management folios, etc. The entries recorded in a permanent folio are likely to result in revenue being adjusted out of the profit and loss account or an expense being recognised. Hence it is important that permanent folios are monitored and cleared on a timely basis.

1.1 Identify all permanent folios used by the hotel (from review of the guest ledger) and ensure sufficient controls exist for reviewing and clearing the revenue or expenses associated with the folios on a timely basis.

1.2 For master folios maintained for groups ensure these are being posted on a timely basis to the city ledger following the departure of a group (the slow posting of groups is a common means of ensuring a favourable debtors ageing profile). Note that outstanding balances on the paymaster could indicate breach of credit policy. Were any exceptions noted?

1.3 Ensure that the guest ledger is reviewed for excessive balances, credit limits, outstanding balances of departed guests, etc. by credit control staff on a regular basis.

Ø CITY/SALES LEDGER MAINTENANCE

The following items represent the common postings made to the city/sales ledger:

· Guests who have checked out and will settle the balance owing to the hotel by debtor account;

· balances owing by credit card companies (e.g. American Express, Diners Club, JCB);

· advance deposits received from guests ahead of their stay in the hotel (may be posted to the guest ledger);

· banquet and conference customers who will settle the balance they owe the hotel by a debtor account; and

· Cash collections from debtors.

2.1 Obtain the latest month-end aged city/sales ledger report. Review the city/sales ledger to the general ledger control reconciliation at month-end. Ensure all reconciling items are current and bona fide.

2.2 Review material unidentified remittances and check that action is being taken to follow them up and allocate them. Review other credit balances and check that these are deposits for future events/prepayments.

Debtor Postings

2.3 For two days posting into the city ledger agree the posting to the city ledger to that tested in the income audit (FOS). Were any exceptions noted?

2.4 Discuss the procedures used by the hotel to ensure invoices are raised and posted to debtors on a timely basis. Are procedures adequate to ensure an accurate invoice is raised and mailed to each debtor on a timely basis?

Posting of cash receipts

In the treasury cycle work programme work was performed to ensure the segregation of duties exists between handling cheques received from debtors and the responsibility for applying those cash receipts against individual debtors in the city ledger. The treasury work programme should be referred to prior to completing this section.

2.5 Discuss the procedures employed in applying payments against the debtor’s ledger. Controls include:

- using the remittance advice to apply the receipt to specific invoices and not to the oldest invoice outstanding;

- using the cheque log as the basis of input; and

- using batch controls to ensure receipts applied to the city ledger agree to the cheque log.

Are procedures adequate?

CONTINUE ----------

HOTELIER

STAFF SELF-DEVELOPMENT SPONSORSHIP

POLICY

TRAINING

Department : Human Resources

POLICY

Objective of Departmental Trainers

Prerequisites of a Departmental Trainer

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Responsibilities of a Departmental Trainer

Departmental Trainer’s Incentive Scheme

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Department : Human Resources

POLICY

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Department : Human Resources

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The Training Plan

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Department : Human Resources

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Department : Human Resources

Subject : NEW HIRE ORIENTATION AND DEPARTMENTAL INDUCTION

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New Hire Orientation

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Department : Human Resources

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1. All employees are eligible for Sick Leave in accordance with local labor legislations.

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ANNUAL LEAVE

BEST EMPLOYEE / MOST COURTEOUS EMPLOYEE OF THE MONTH CONTEST

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