Is the Delta Hotels By Marriott Marketing Fund required to be audited?
Delta_Hotels_By_Marriott Franchise · 2025 FDDAnswer from 2025 FDD Document
The Marketing Fund is not required to be audited. At your request, we will provide to you an accounting of Marketing Fund revenues and expenditures for any fiscal year if such request is made between 90 and 180 days after the end of such fiscal year (Franchise Agreement – Section 3.7.E).
Source: Item 10 — FINANCING (FDD pages 82–101)
What This Means (2025 FDD)
According to the 2025 Franchise Disclosure Document, the Marketing Fund for Delta Hotels By Marriott is not required to be audited. However, upon request, Delta Hotels By Marriott will provide an accounting of the Marketing Fund's revenues and expenditures for any fiscal year. To receive this accounting, a franchisee must make the request between 90 and 180 days after the end of the fiscal year.
This means that while Delta Hotels By Marriott is not obligated to conduct a formal audit of the Marketing Fund, franchisees have the right to request and receive a report detailing how the funds are being managed and spent. This provides a degree of transparency, allowing franchisees to review the financial activity of the fund.
It is important for prospective franchisees to note the specific timeframe for requesting this information (90 to 180 days after the fiscal year-end) to ensure they can access the data if desired. While not a full audit, the provided accounting can still offer valuable insights into the Marketing Fund's operations and how contributions are being utilized to support the Delta Hotels By Marriott brand.