The Effectiveness of Clearing and Forwarding Procedures on the Procurement Efficiency Case Study Somalia Port Authority

Table of Contents

Title page ............................................................................................ .i

Table of contents .................................................................................... .ii

LIST OF ABBREVIATIONS ........................................................................................ .iv

LIST OF APPENDICES ................................................................................................ .ix

ACKNOWLEDGEMENT ............................................................................................. viii

DECLARATION ................................................................................ .ix

DEDICATION ................................................................................. x

COPYRIGHT ................................................................................ xi

DEFINITIONS ............................................................................... xii

ABSTRACT .............................................................................. xvn

CHAPTER ONE .... ........................................................................................................ 1

1.0 INTRODUCTION ...................................................................................................... 1

1.1 HISTORICAL BACKGROUND ............................................................................... 1

I.I BACKGROUND TO THE PROBLEM .................................................................... .4

1.3 STATEMENT OF THE PROBLEM ......................................................................... .4

1.4 RESEARCH QUESTIONS ........................................................................................ 5

1.5 OBJECTIVES OF THE STUDY ............................................................................... 6

1.6 SIGNIFICANCE OF THE STUDY ........................................................................... 6

1.6 SCOPE OF THE STUDY. .......................................................................................... 7

1.7 LIMITATION OF THE STUDY ............................................................................... 7

1.9 DELIMITATIONS OF THE STUDY ........................................................................ 7

1.8 DELIMITATION OF THE STUDY .......................................................................... 7

CHAPTER TW0 ............................................................................................................ 2_

2.0 LITERATURE REVIEW ........................................................................................... 9

2.1 THEORETICAL LITERATURE REVIEW .............................................................. 9

2.1.0 CUSTOMS PROCESSING ................................................................................... 10

2.1.3 ENTRY LODGEMENT AND PAYMENT PROCEDURES ............................... 19

2.1.3. RESPONSIBILITY FOR CLEARING OF CARGO ........................................... 23

2.2. EMPIRICAL LITERATURE .................................................................................. 24

2.2.0 SUMMARY OF THE AUDITORS IDEAS .......................................................... 24

2.2.1. SUMMARY OF THE AUDITORS IDEAS ........................................................ 24

2.2.1 PAYMENTS AND REVENUE ACCOUNTING ................................................. 25

2.2.2 PROCESSING FEES AND FEE EXEMPTIONS ................................................ 26

CHAPTER THREE ..................................................................................................... 28

3.0 RESEARCH METHODOLOGY ............................................................................. 29

3.1 RESEARCH DESIGN .............................................................................................. 29

3.2 RESEARCH TECHNIQUES ................................................................................... 29

3.3 AREA OF STUDY ................................................................................................... 29

3.4 TARGET POPULATION ........................................................................................ 29

3.5 RESEARCH INSTRUMENTS ................................................................................ 29

AIDIF ASYCUDA++ Import Data Input Form

3.6 SAMPLING TECHNIQUE ...................................................................................... 31

3.7 SAMPLE SIZE ......................................................................................................... 31

3.8 DATA ANALYSIS AND INTERPRETATION ...................................................... 31

CHAPTER FOUR ........................................................................................................ 31

4.0 RESEARCH FINDINGS AND ANALYSIS ........................................................... 32

4.1 INTRODUCTION .................................................................................................... 32

4.1.3 RESPONSIBILITY OF C & F STAFF/SECTION ............................................... 32

4.1.4 REASONS FOR HAVING C & F SECTION IN TPA ......................................... 33

4.1.5 C & F PROCEDURE IN TPA .............................................................................. 34

4.1.6 SOURCES OF FUNDS AND REVENUE .......................................................... ,.44

4.2 FINDINGS ................................................................................................................ 44

4.2.1 BUDGET AND PLANNING ............................................................................... .46

PLANNING AND BUDGET COMMITTEE ............................................................... .47

4.2.3 OTHER FINDINGS ............................................................................................. .48

4.3 DATA ANALYSIS AND INTERPRETATION ...................................................... 50

CHAPTER FIVE .......................................................................................................... 56

5.0 CO:NLUSION AND RECOMMENDATION .......................................................... 58

5.1 CONCLUSION ...................................................................................................... :.5g

5.2 RECOMMENDATIONS .......................................................................................... 59

BIBLIOGRAPHY .......................................................................................................... 61

APPENDICES ................................................................................................................ 62

RESEARCH QUESTIONNAIRES ................................................................................ 62