Annual general report of the controller and - Parliament of Tanzania

declare the number of visitors who stayed in their lodges
which later affect the reported revenues
4.3.6 Tanzania Ports Authority
Inaccurate measure of cargos for Inward and outward
wharfage Revenue at Lake Ports
Wharfage charges are reported based on the weight of
inwards and outwards cargo. Our audit examination
revealed that, cargo shipped through lake ports were not
measured accurately as not all cargo was measured. Only
few packages of the cargo were measured and then
estimation was made for the entire cargo on the basis of
sampled packages, except for the items with standard
weight such as cement, sugar etc.
In addition, inwards and outwards wharfage charges were
accounted for through filling two documents before
customers make payments and wharfage receipts were
raised, the documents are Tally Sheets and
Inwards/Outwards Cargo Declaration Form (IOCD). Our
examination of the documentation procedures revealed
that, in most cases tally sheets which were supposed to be
filled by operations staff were not completed and IOCD
which are supposed to be filled by the customers as
declaration of the cargo being shipped in or out were filled
by operation staff contrary to the required procedure.
Management explained that, the above weaknesses are
attributable to inadequate number of staff and level of
customer literacy.
In view of this practice, we were unable to ascertain the
accuracy and completeness of the revenue in respect of
inward and outward wharfage charges amounting to TZS.
606,201,591 as reported in the accounts. We recommend to
the Management to ensure that all cargo is weighed with a
view to ensuring that revenue is properly accounted for.
Furthermore, all revenue forms should be completed as
required.
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Office of the Controller and Auditor General PA&oBs 2007/08 94