7/23/2019 Acctg Op003 11-15 - Sop Exceptions

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POLICYANDPROCEDUREMANUAL

SOPNO: ACCTGOP0031115

DEPARTMENT:

ACCOUNTING SUBSECTION:

OPERATIONS

SUBJECT: SOPEXCEPTIONS ISSUEDATE: NOVEMBER30,2015

POLICY: IfatanytimeanexceptionisrequiredonanyofficialAtriumHospitalitySOP,thecorrect

documentationneedstobecompletedwithexplanations,approved,andretainedonfileattheproperty.

PROCEDURE:

Fromtimetotime,orduetoextenuatingcircumstances,theremaybeanexceptionneededonan

AtriumHospitalitySOP. Thismaybeonatemporary,orpermanentbasis,dependingonthesituation. The

SOPExceptionForm(ACCTGOP003SOPExceptionForm)mustbeproperlyfilledoutandroutedforapproval

fromtheproperdepartment(s)andretainedonfileatthepropertyinthecaseofanaudit.

TheSOP

Exception

form

would

include,

but

is

not

limited

to:

SOPthatisneedinganException

IstheExceptionTemporaryorPermanent?

DatesofExceptionifTemporary

Reasonforrequest

ProposedSolution(ifany)orAlternative

EXAMPLEofPermanentException

Yourhotelislocatedinaremotearea,outsideofthenormalpickuprangefortheArmoredCar

service. Eachdayspickupwillbeatanextremelyhigh,unreasonablecosttotheproperty.

An

SOP

Exception

would

be

requested

on

a

permanent

basis

for

ACCTG

CASH004re:ArmoredCarServiceexplainingthecircumstances.

ProposedSolutionmaybe:GeneralManager/DirectorofAccountingwilldriveto

thebankinanothercityXtimesperweek.

YourSOPExceptionwillbereviewedforapproval,approvalwithproposed

changes,ordenial.

EXAMPLEofTemporaryException

YourcityhasbeenfloodedduetoextensiverainsandtheArmoredCarserviceisunabletopick

upinyourcitytemporarilyduetodangerousconditionsandimpassableroads.

AnSOPExceptionwouldberequestedonatemporarybasisforACCTGCASH004

re:ArmoredCarService,explainingthecircumstances.

Datesof

Exception

are

included,

Example:

Estimated

October

712,

2015,

TBD

By

theArmoredCarService

Inthiscase,theremaynotbeaproposedsolutiontogetthedepositstothe

bank,astheroadsmaybeimpassable,eventotheGeneralManagerorDirector

ofAccounting.However,itwouldneedtobenotedthatasanalternative,

depositswillstillbepreparedeachdayaspertheSOP,andkeptlockedupinthe

safeuntilsuchtimeastheArmoredCarServicedeemsitsafetocontinuepickup

service.

YourSOPExceptionwillbereviewedforapproval,approvalwithproposed

changes,ordenial.