1. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 1 7000. Introduction and General, 7001 Introduction to This Guide A. The Purpose of This Guide The purpose of our Financial Management Guide is to provide those performing the Company's financial management tasks, including accounting, with the information they need to do their jobs effectively. This Guide may be used for orientation, training and reference. B. Users of the Financial Management Guide This Guide is for the use of the MMI regional managers, general manager, office managers, accountants and others whose jobs relate to the Company's financial management. Continue ►

2. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 2 C. Distribution of This Guide This Guide is not distributed in a printed format. It is available on MMI’s Intranet Web-site, MMI Team Site, to the following:MMI Team Site  MMI corporate staff members  Hotel general managers  Hotel accountants  Hotel office managers  ACT Solutions, San Marcos, California  AdvantageBOS Continue ► 7000. Introduction and General, 7001 Introduction to This Guide

3. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 3 7000. Introduction and General, 7001 Introduction to This Guide D. Additions and Changes to This Guide Changes to this Guide and the procedures described within it require the approval of the president of Marin Management, Inc. For additional assistance regarding this Guide contact: Marin Management, Inc. 2400 Bridgeway, Suite 200, Sausalito, CA 94965-2851 Telephone: (415) 331-1061 Fax: (415) 331-8711 E-mail: info@hotelpros.bizinfo@hotelpros.biz Web site: www.hotelpros.bizwww.hotelpros.biz Continue ►

4. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 4 E. Ownership of This Guide This Guide is the property of Marin Management, Inc. No part of MMI manuals or guides may be copied or distributed for use outside of MMI-managed hotels or MMI offices without the written approval of the president of Marin Management, Inc. Continue ► 7000. Introduction and General, 7001 Introduction to This Guide

5. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 5 F. Disclaimer Marin Management, Inc. developed this Guide to assist hotel staff members and accountants. This Guide only provides general guidelines. The policies and procedures in this Guide must be implemented with good judgment by capable supervisors and well- trained staff. Marin Management, Inc., its officers, employees and affiliates make no implied or expressed warranty regarding the use of this Guide. The contents of this guide are not intended as legal opinion or advice. For legal advice, seek the opinion of professional legal counsel. End 7000. Introduction and General, 7001 Introduction to This Guide

6. FINANCIAL MANAGEMENT GUIDE © Marin Management, Inc. 6 7000. Introduction and General, 7001 Introduction to This Guide