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
Consults, E. & AHMED, M (2022). The Effectiveness of Clearing and Forwarding Procedures on the Procurement Efficiency Case Study Somalia Port Authority. Afribary. Retrieved from https://track.afribary.com/works/the-effectiveness-of-clearing-and-forwarding-procedures-on-the-procurement-efficiency-case-study-somalia-port-authority
Consults, Education, and MAHAMED AHMED "The Effectiveness of Clearing and Forwarding Procedures on the Procurement Efficiency Case Study Somalia Port Authority" Afribary. Afribary, 30 Nov. 2022, https://track.afribary.com/works/the-effectiveness-of-clearing-and-forwarding-procedures-on-the-procurement-efficiency-case-study-somalia-port-authority. Accessed 25 Dec. 2024.
Consults, Education, and MAHAMED AHMED . "The Effectiveness of Clearing and Forwarding Procedures on the Procurement Efficiency Case Study Somalia Port Authority". Afribary, Afribary, 30 Nov. 2022. Web. 25 Dec. 2024. < https://track.afribary.com/works/the-effectiveness-of-clearing-and-forwarding-procedures-on-the-procurement-efficiency-case-study-somalia-port-authority >.
Consults, Education and AHMED, MAHAMED . "The Effectiveness of Clearing and Forwarding Procedures on the Procurement Efficiency Case Study Somalia Port Authority" Afribary (2022). Accessed December 25, 2024. https://track.afribary.com/works/the-effectiveness-of-clearing-and-forwarding-procedures-on-the-procurement-efficiency-case-study-somalia-port-authority