Deposit lag is not always leakage
Sunday cash that hits the bank on Tuesday can look like a hole. Distinguish timing habits from missing funds.
Outlet reconciliation reviews often start with a worried finance lead staring at a bank feed that trails POS net sales by a day or two. Before anyone assumes theft, map the deposit clock.
Common Hong Kong patterns
Independent restaurants may hold Sunday cash for a Monday armoured pickup. Hotel outlets sometimes batch weekend drops into a shared safe that is opened on a weekday schedule. Both create lag without removing funds.
How we test it
We chart sales day versus deposit day for a sample window, then inspect sealed drop logs and safe opening records. If the lag is stable and the sealed amounts match, the finding is process clarity — not a cash hole. If amounts drift or seals are missing, the tone of the memo changes.
Why the distinction matters
Calling a timing habit “leakage” burns trust with floor teams. Calling a real gap “timing” delays fixes. A good hospitality revenue audit separates the two in plain language.