1) Balance - I suppose it depends on PMS system, but normally admin (manager) can see if prices/payments were manipulated, when and by whom (as each team member should have their separate account to work with the system). Also all PMS systems have tools/printouts for balance. Though this, we have double balance register: one in PMS (automatic), other in Excel (introduced manually and stored in Dropbox Business). It helps easily to find any error. Also in the end of each turn receptionists print balance sheet and sign it. Of course, nobody will sign incorrect balance sheet before finding and fixing errors.
2) Credit card - you can print summary of all daily payments from your terminal, so it's easy to find out, if any payment by credit card was noted by mistake as cash and vice versa.
3) Our receptionists don't have access to inventory, only managers (me and my partner) and maintanance person. Cleaning ladies of course also have access to their inventory only. If receptionists will take some office inventory (pens or whatever), we will not suffer over it.
4) As all reservations are guaranteed with credit/debit cards we don't have deposits. We also have insurance in case of complex problems. We have separate cash box for tourist tickets sales, but this money are distributed between receptionists in the end of each month, this is a bonus to their salaries. As for towels, cleaning ladies leave certain ammount of towels at the reception, so it's easy to find out, if receptionists registered towel money in PMS/Excel or not.
5) You always know in advance, if you have such delivers, and how much you have to pay. We just leave money in a separate envelope in cash box for such occasions. Invoices are easy to request once again, if they are lost.
In case of errors:
- Incorrect change given to a guest: if receptionists give less change, when they ought to, so they have to find the guest and give him/her the missing amount of money. If receptionists give more change, when they ought to, we don't bother the guest. It happens rarely, and normally sums are just a few euro or less, so we (managers) put this money to cash box and that's all.
- If wrong amount - depends on situation, but also happens rarely, and losses are just a few euro or less.
- Normally happens only if a guest pay with a lot of coins, rarely and losses are just a few euro or less.
Maybe I'm not right, but you can't punish your receptionists for any insignificant mistake. But if somebody steals money, you have no other choice, than fire such person.