CHAPTER 1 1. 1 INTRODUCTION 1.
10 Background For years, the Port Mombasa has been known as “the city of merchants”. Dating back to the times of Vasco Da Gama, it became an increasingly busy trading post for the region. Due to its location, strategically placed midway between South Africa and the gulf of Eden the Port has experienced tremendous traffic through the years. The Port of Mombasa is the gateway to East and Central Africa, and is one of the busiest Ports along the East African coastline.
The Port provides direct connectivity to over 80 Ports worldwide and is linked to a vast neighbourhood comprising Uganda, Rwanda, Burundi, Eastern Democratic Republic of Congo, Northern Tanzania, Southern Sudan, Somalia and Ethiopia by road. A railway line also runs from the Port to Uganda and Tanzania.
1. 12 Purpose The Authority’s mandate is to maintain, operate, improve and regulate all scheduled sea ports situated along Kenya’s coastline. Other ports include Lamu, Malindi, Kilifi, Mtwapa, Kiunga, Shimoni, Funzi and Vanga.
It is only the port of Mombasa which is fully developed with modern equipment hence making it the principal port in the region. At the port of Mombasa the Kenya Ports Authority’s core business is to provide: •Safe navigation •Pilotage •Berthing •Mooring •Pollution control •Stevedoring •Shore handling •Storage services 1.
13 Vision World class seaports of choice. 1. 14 Mission To facilitate and promote global maritime trade through provision of competitive port services. 1. 15 Key Objectives •Improve managerial, operational and financial performance.
Develop, maintain and sustain port facilities and infrastructure to meet the customer needs. •Promote the Port of Mombasa as a primary gateway to the great lakes region and also serve the horn of Africa. •Maintain and promote a clean, safe working and rewarding environment. •Integrate the functionality of the Port of Mombasa in the development vision of the republic of Kenya and the region. •Instil sound corporate governance practices. CHAPTER 2 2.
1 ACTIVITIES UNDERTAKEN Week one Administration • Here I was taken through the orientation of the whole KPA organisation and how it is divided into departments, sections and sub-sections. Calculated duty travel. i. e staff proceeds on official duty outside their home stations are given an allowance n advance and s debited into the employee account until the employee submits the final claim. •Calculated overtime for those employees who were requesting to work for extra hours and offsetting the amount from the allocated overtime budget.
•When people made requests which required financing I also coded those requests in the SAP. Week Two Refunds & Claims It deals with clients who have been undercharged or overcharged. Undercharged clients •Identify clients that have been undercharged in the clients’ database. Charge them directly from their accounts and then do the documentation later. Overcharged clients •Retrieve sales order. •Create customer complains document.
•Verification of the sales order with the invoice issued. •Start billing a fresh the sales order and produce another invoice. •Enter the new records into the database. •Correct errors and verify the correction. Bank & Ledger Bank reconciliation •Balancing bank and cash account.
•Accounting for receipts and payment of money e. g. cheque payments, transfer payments, transfer incomes, draft payments and cash incomes.
Loans and investments •Accounting for repayment of loans •Reconciliation of the loan account •Monthly recognition of interest •Recognition of interest based on income earned from investments. Standing Imprest •Accounting of predetermined amounts of cash holdings •Accounting for advance cash Imprest i.
e. advances to staff for making expenditure. Week Three Creditors Ledger Receiving and processing vendors invoices to recognise liabilities and pay them when due. New vendors •PSM informs the MFA of new vendors and awarded tenders and furnishing him with their particulars. SAAP creates vendor accounts n the system and send back a copy of the input form to PSM. Creditors’ invoices •Receiving of invoices by post or hand.
•Sorting of stamped invoices into logistic and non logistics Staff Payment Internal Payment •This is non payroll payment to staff. It includes duty travel, cash Imprest, advances tea Imprest, out of pocket, refunds standing Imprest, HR allowance, Annual entitlement, Port police payments, Disputed electricity bills, donations, Orders for air tickets etc. •Ensure all staff payments are properly executed and conform to laid down KPA staff regulations. Week Four One Stop Centre (Cash office) Creation of invoices for our clients who have their cargo at our CFS •Issuing of the invoices to the clients Cash Office •Receiving payments from our clients in terms of cash and cheques but mostly n terms of cash. •Issuing of cash to staff e.
g overtime duty travel Week Five Registry •Arranging of files according to the employees numbers •Arranging of documents n the files according to the required arrangement/format Fixed Assets Classification of assets according to WIP and Assets Register WIP- This is an account for assets that need to be processed for them to be complete. Once complete they are moved to assets register. . g buildings, roads, rails etc Assets Register- This is an account for complete assets. Here assets start to undergo deprecation. e.
g. machinery vehicles etc •Calculated deprecation on straight line method. •Once fully depreciated assets are disposed. •Disposal s done when assets are; ?Fully deprecated ?Obsolete ?Badly damaged •Assets are disposed as they are or as scrap. •Revaluation of assets if they still have a market value and their economic life is over. General Ledger •Manage day to day analysis of the authority’s ledger accounts.
•Preparation of monthly accounts •Responses to audit queries. Week Six
Payroll payment •Make accurate payments to staff as per KPA staff regulations, terms and condition of services. •Preparation of staff advances, mid-months, refunds, unpaid wages and service gratuity. Payroll reconciliation •Reconciliation of monthly payrolls on timely basis. Taxation •Calculated VAT for imported and export goods that are taxable at the port. •Preparation of tax invoices.
•Calculated output tax i. e tax that is due on taxable supplies. •Also handled input tax i. e tax that is paid by a registered person on the purchase or importation of any goods or services to be used by him for the purpose of his business. Also calculated income tax for the KPA staff. Week Seven Customer care •Recording invoices produced for client in their respective books.
•Issuing the invoices to the clients via the counter and making sure that they sign in the respective books. •Checking of the clients port pass and making sure that there is no loss of the invoices or giving of the invoices to the wrong person. •Checking of clients’ documents if they have been billed. If not, i issued them with a reference number for them to follow up the documentation so that they can get their invoices
Marine Billing Prepare invoices for the ships that were docking at the port. The charges were for services that were being offered to them and they include the following; •Pilotage •Tug services •Mooring services •Light dues •Port & harbour dues •Dockage, buoyage and anchorage •Supply of fresh water •Laid up vessels •Private mooring, Buoys & Jetties •Security dues Cargo Billing Prepare invoices for the importers whose goods are at the port.
The charges include; Storage Levied to cargo remaining at the port area after expiry of the allowed free period. Wharfage
Charged on all cargo including empty containers passing over quays wharves jetties and buoys Shore handling Transfer or removal of cargo to/from the quays or jetty & transit sheds to warehouses or stacking yards. Week Eight, Week Nine and Week Ten Repeated the places that I felt I had not captured well or wanted to go through them once more. I went back to taxation, refunds and claims, fixed assets and customer care. CHAPTER 3 3. 1 Skills and competences gained.
Computer skills 3. 2 Utilization of contacts established. CHAPTER 4 4. 1 Observation •The staff gives the trainees the required attention that they need.
This acted as a motivational tool to the attachees for them to keep on wanting to know more and more.
•The organisation is well established and is in the digital world. They use very few paper works. Most of the document processing is computerized hence making their work easier. •The use of SAP makes the processing and follow up of a certain document more easier. SAP has also made the staff to work more efficiently and effectively. • 4.
2 Critiques When there is falure of the SAP no wor s beng done hence brngng about alot of congeston especially at the customer care offce. 4. 3 Conclusion 4. 6 Recommendation