Professional Documents
Culture Documents
Field Report at TIA
Field Report at TIA
FIELD REPORT
1
EXECUTIVE SUMMARY
The report is about Assessment of Tendering Procedures in Korogwe District council. The field
study undertaken from 09th July to 10 September. The intention of the study was to examine the
effectiveness of Tendering in Korogwe District Council. Thus the study also tried to insight the
policies and procedure employed in dealing with Tendering Procedures and finally come with the
findings that depicted that the tendering strategies employed in Tanga especially in Korogwe
District council.
The purpose of the report was to compare the theory learn in the institute with the actual done in
the field area, since most can be taught at the Institute theoretically at the end of the day there
was a high need of this program to be undertaken so as to facilitate student understanding upon
the organizational management styles and behaviour from the theoretical understanding that
students possessed before the start of the practical Training.
The procedure used to get information was through observation and which was used to ask
questions to the coordinator so as to get relevant information.
However, findings showed Tendering control at (KDC) involving of stores procedures, Issuing
Procedures, Receiving Procedures, Procurement Cycle, Tender Documents, Contracts and
documentation such as copy of purchase order, supplier advice note, supplier packing note and
receipt voucher, and it has showed that how efficient receiving procedure is done at (KDC) and
the importance of documents as a part of stores procedures.
It’s concluded that Tendering Process at (KDC) is not a new thing it has been there for a long
time since the emergent of accounting era even the government of Tanzania was not out of these
area because the Effectiveness of stores procedures are contained in the public finance act 1962
under government store.
AKNOWLEDGEMENT
I would like to grant my grateful thank to our almighty God for his blessings, love and providing
me with good health during my field study. There is no way I could have to completed this field
report without the heartfelt contributions of some people, who moralized and enabled me to
collect data which are relevant to my field report. I am in-debited to many for ideas and
assistance.
My sincere appreciation goes to Mr. Nzera my field supervisor, for her support, constant advice
and guidance throughout the study and the management of Procurement Management Unit for
accepting me to conduct my field study in their Council. Indeed, they were cooperative during
my field study and granted me an opportunity to go through necessary information, records and
materials relevant to my study.
In addition, I would like to thank my beloved parents, Mr. & Mrs my beloved friends
Omary Makalle, Alex Mapunda as well as other relatives who raised me to the standard of being
capable of completing this work.
Also I would like to acknowledge the discussions which I made with my fellow colleagues from
other Institutes who helped me to keep up to this date.
Lastly, I express my thanks to the Tanzania Institute of Accountancy for the better guidance and
theory that enabled me to undertake field attachment at the Korogwe District council.
LIST OF ACRYNOM
MD - MUNICIPAL DIRECTOR.
1.0 INTRODUCTION
Korogwe is one of the eight districts of Tanga Region in Tanzania. It is bordered to the north by
the Lushoto District, to the east by the Muheza District, to the South by the Handeni District and
to the West by the Kilimanjaro Region.
The Korogwe district Council was established in 1984 in terms of the provisions of section 8 and
9 of the Local Government (District Authorities) Act 1982. Besides the Act, the council operates
within the framework of the following instruments.
According to the Government (District Authorities) Act the Korogwe district Council has the
following objectives:
The Council has two sources of funds, own sources and external source. The Internal source
included collection of Public funds through, taxes, fees, License and charges. On the other hand
external source include subsides from central government, grants and loans from donor
community. Total Income during the year was Shs. 5,412,998,763 made up of Shs.131,554,894
from own sources and Shs.5,281,443,869 from government grants.
Revenue
The District Council collected an amount of Shs. 131,554,894 from own sources against the
internal revenue budget of Shs. 205,449,806 reflecting a collection shortfall of Shs. 73,894,912
or 36%. The large Office of the Controller and Auditor General AR/LG/112/2005 6
difference between the actual revenue collection and estimates was not explained but would
appear to be a result of unrealistic revenue budget. In addition, the Council received grants
amounting to Shs. 5,281,443,869 making total revenue of Shs. 5,412,998,763 during the year.
Expenditure
The Council spent Shs. 3,896,605,721 during the year against total income of Shs. 5,412,998,763
Wards
The Korogwe District is administratively divided into two Councils, Korogwe District Council
and Town Council,With 20 wards. The following list show wards that are in Korogwe District
Council, and that in In Bold and Italic are in Town Council.
Bungu
Chekelei
Dindira
Kizara
Kerenge
Korogwe
Kwagunda
Kwamndolwa
Lutindi
Magoma
Makuyuni
Mashewa
Mazinde
Mkalamo
Mkomazi
Mombo
Msambiazi
Mnyuzi
Ngombezi
Vugiri.
Korogwe is a town in Tanzania, with a population of 44,000 in 2002. It is the main centre of
Korogwe District, which is within the Tanga Region.
Overview
The town is the seat of the Anglican Diocese of Tanga and has a cathedral church dedicated to St.
Michael and All Angels. It also has a teacher Training college and a number of secondary
schools.
Health care
The Magunga district hospital is the home of the NIMR Korogwe Research Laboratory. The
building was designed by the Danish architect Jakob Knudsen (see also picture below). Great
effort was taken to adapt the building to local environment and climate. The building was
officially opened on 19 September 2008 and has since been used to support malaria vaccine
trials.
Transport
Korogwe is a road and rail junction, where the routes from Tanga link those from Dar-es-Salaam
to the northern cities of Arusha and Moshi.
1:1:4 DEMOGRAPHIC
Korogwe District council according to the census of 2012 there are total population of 310,346,
There are rapidly change of population from 44,000 in 2002.
1.2 BASIC FUNCTION OF KOROGWE DISTRICT COUNCIL
KDC as one of the local Government authorities perform both mandatory and
permissive function. But generally the council performs the following function;
•To carry out participatory planning where by all stakeholders and the Residents of
Services.
•To ensure good governance within the current legislative laws in order to
Ensure Transparency and fairness among all stakeholders in carrying out the
•Collection of revenue within the city in order to ensure that the council
like education, water supply, roads construction, general maintenance of the Council and so
forth.
•To create conducive environment to enable the residents of the council to reduce
their poverty.
•To make laws that that will ensure the developments plans and services plans are
implemented
Financial difficult; Is among the difficult faced by most of the student during practical
Training due to the fact that most of the student have no sponsorship, I was pay bus fare,
breakfast, lunch and stationary for preparing report while I have no reliable financial
source.
Supervision; It was very difficult to obtain enough supervision from the person I was
instructed to report to as he was too busy with his other duties and there were only three
The student is usually isolated from being delegated of some duties though he/she might
perform it.
The student is also limited from accessibility of some information in some departments
due to the confidential and other civil servant code of ethics. That “no one is allowed to
Region; the following are some of significance which I experience during my study;
The study will enable the KDC to minimize the weakness revealed and emphasize
The finding from this study will be useful to internal control system to operate
effectively.
To the concern student will help to widen knowledge procurement procedure and
tendering and enable student to attain award of Bachelor degree in procurement and
logistics management.
CHAPTER TWO
2.1.1 RECEIVING
Receiving of goods from the suppliers was among the dairy routine work that I was assigned by
my supervisor, the activities involved inspecting the materials/goods to ensure that it conform
with the required quantity and quality. This is done by comparing the contract document against
the materials delivered, after ensuring that the materials is of the required quality and quantity,
delivery note is signed as the evidence of accepting in the incoming goods, recording them in the
2.1.2 ISSUING
Issuing of items from store to users is the second duties that I was assigned by my supervisor, the
activities also involved inspecting the store requisition permit to ensure that requirement was
risen by the appropriate officer, this involve checking if the permit is appropriate signed, then
after ledger is checked to see if the items required is within the store and giving the item to user
after signing the issue voucher by the user requesting the materials in the store.
It was also my duty, prior supply the materials or service to the organization there must be
contract between the Korogwe District Council and that supplier or service provider. Therefore,
after completing all the selection process I was assigned to prepare contract document (LPO) and
after obtain all the required authorization copy of LPO were given to supplier so that he/she can
Attending to tender board meetings as a student for learning purpose but not for making decision,
Korogwe District Council tender board usually meet to discuss various agenda as prepared by the
After every receipt or issue is made store ledger is usually updating to obtain the actual balance
During the Training I have learn that PMU interrelate with all departments within the Council.
PMU receives specifications of various kinds from engineering department like small and heavy
plants equipments specifications, drawings and Bill of Quantities (BOQ). The procurement
section prepares tender documents and manages the tendering process so as to obtain consultant
and contractors for the execution of various projects undertaken by the Council.
section arranges procurement of that requirement so as to ensure that, people within Council
The Information Technology specialist help to draws specifications of computers and its
accessories, also they inspect the incoming Information technology related items like computers,
In finance department is where all the payment is made for all goods, works and services,
therefore the finance department pay for all procurement made and helps the Procurement
management unit to have a good relationship with the supplier’s/ service providers.
Also finance department certify the availability of funds before procurement is made so that the
procurement section can have assurance that there is fund available to pay for expected
procurement.
The procurement section procures stationary, furniture and many other goods and services for the
Usually the procurement contracts / Local purchasing order (LPO) are prepared by procurement
management unit and taken to Council Solicitor’s office for proof reading as he/she is a legal
specialist so that he/she can make corrections, improvement of the contract document before the
contract signs.
2.1.7 PARTICIPATION IN ANNUAL PROCUREMENT;
Also after the process of identification is down, the next task was to suggest the method of
procurement to be used according to different criteria’s such as urgency, value availability of
supplies, time duration and other factors.
The procurement management headed the by using different guide lines public procurement and
past document for reference. After everything is done authorization from top management was
required, and later the authorized document was sent to PPRA for approval and advertisement.
The local Purchase Order (LPO) is the Prepared by the Procurement department or procurement
Management Unit (PMU). It is also known as Purchase Order.
This document is prepared soon after receiving the indent sheet from stock Department, where.
Whereby the data from the identity are used as the primary data in the purchases’ Order.
The purchase Order, must state the Vender Item Number. Description of what the supplier is
required to supply, measure of Unit, Quantity to be supplied, unit price and the extended price
which the supplies will receive soon after the delivery is made.
Also the purchase order must specify to whom it is addressed (vendor) and the term and
condition which must be fulfilled by the vendor. The purchase order prepared in five copies,
whereby two copies remain within PMU, one copy is returned in the stock control department
together with a copy of indent, another copy is to supplier to for delivery purpose and the final
copy remain within cash office (Account Department) for payment when time for payment is
due.
NOTE; A purchase order can contain the following gapes as below, but may differ from
one organization to another, and also must have some condition, as per below sample please
Supply Goods/Services Details below:-
Thus tender document means the document prepared by a procuring entity. These document
contain the description of item/goods to be brought by the qualified supplier during the tender
process.
During my practical Training I used to participate in the process of selling these document to
supplies/bidders, these tender documents always differ in price depending on the contents
contained. Procurement department and other technician are to prepare and suggest the price.
During the process of issuing/selling these document the supplier is required to come with cover
letter that introduce his company and himself than he/she will be registered is the issuing
registry. Payment can be done though the bank or account department can be used to receive the
cash and giving them a receipt as evidence of payment.
In receiving the tender document, I was required to make sure that all tender before a received
must be sealed in the envelopes and must be addressed properly on top of it.
There after the receiving register will be filled by the person delivering the bidding document so
the date of receiving tender document must be the same to all suppliers, because the receiving
date is also the opening day of tender so as to find the winner of the tender, Any tender which is
found to have any mistake either is not sealed or not well addressed want be accepted during
receiving and any tender that will come after the time and date stipulated during receiving and
any tender that will come after the time and date stipulated on the advertisement will be rejected
on the spot.
The process of receiving of tender Document at Korogwe District Council is always followed by
the process of tender opening; these two processes must be separated by not more one hour. All
tender submitted before the deadline shall be opened in public, in the process of all the tender or
their submitted before the deadline shall be opened in public, in the presence of all the tender or
their representatives and other parties with legitimate interest in the tender preceding.
Also I noted that, the secretary of tender board who is also the head of PMU shall record the
name of all these present at the tender board and opening all other organization member who are
within the opening room. And all tender was numbered consecutively.
- Discount if any
Then each tender was supposed to be signed signed by the chairperson/accounting officer if
present and head of PMU and one representative as proof that all the process has been followed.
Once the process of opening is done, in order to find the bidder to be given a contact the process
of Evaluation of Tender must be done were by the accounting officer or chief executive officer
on recommendation from PMU shall establish a tender evaluation committee. As I was told since
I was not in the evaluation team, that the evaluation committee upon completion of its task, will
prepare a detailed report on evaluation of tender, in the report the committee will give specific
reasons which the determination of the lowest evaluation tender is based.
And may either approve and authorize the award of contact or refuse the award. And the winner
will be notified on the award and other tender will be notified on failure.
Receiving is the process of accepting goods from different suppliers as per LPO specifications
During my Training I used to receive different goods, but I was given procedures that must be
observed during the process.
Receiving report may be indicating damages, shortage, or rejection due to different reason,
Damage report base on detection that were noted during inspection, then a report must be drafted
stating the reason for damage whether it is due to Transportation, or unloading and other reasons.
When it comes to shortage factors must considered such as evaporation, theft wrong counting
during loading or human errors error, so a report must specify possible the shortage and if a
certain item totally rejected also the report must indicate the item and reason for total rejection.
As member of the receiving team I participated in drafting some report basically on shortage and
member of the receiving team I participated in drafting some report basically on shortage and
damage report, where by copies of the report were distributed as follows; one copy to the store
officer, another to supplier another to procurement and final copy to be retained in the books
were by account department were given also given a copy so that con not pay for item not
receiving.
This was the process of physical verification of item in the store house and checking the
condition of goods in general. This exercise is done periodically depending on the system of a
particular organization. This exercise is accomplished by counting, weighing or otherwise
measuring all items in stock and recording the results.
During the Training I noticed the following, that the process of stock taking shall be drawn up
and agreed upon with all personnel concerned, including department of finance, accounting
Technical and Auditing.
Also the whole process will be supervised and witnessed by an external stock Auditor who will
issue a certificate accordingly. The all personnel concerned shall be instructed in their duties and
roles in writing. All stockholder was instructed to arrange their stock properly prior to
commencement of stocking. All stock taking sheet shall be under the control of one personal and
shall be numbered consecutively and all stock taking sheet shall be written in ink and we used to
mark all items that were yet counted to avoid double counting or omission. Then all officers
participating in stock taking were required to sign the stock-taking sheets alongside their
respective full names.
Despite the placement being very interesting and enjoyable there some problem during execution
of duties as follows:
It was a bit difficult to cope with the system and software technology application at the
beginning something caused hardship in performing duties as all work must into the
systems but after two weeks the problems of mastering the system was and the
knowledge was used to train other practical Training students in the absence of internal
supervisor.
Another challenge is being isolated to perform the causal and confidential activities of the
department especially in decision making.
Some assigned duties were new the thing which bring some difficulties in performing
those tasks especially the feasibility study issue which I didn’t learnt before. Solution to
this was consulting my fellow trainees who were reading existing feasibility study to gain
more knowledge on it.
PROCUREMENT CYCLE
At the Korogwe District Council the Procurement cycle starts from the user department. User are
all department, they initiate procurement by completing the requisition form and obtain
authority from the head of the department concerned, the District Executive Director then the
requisition form is forwarded to procurement section where the quotations are written and sent to
suppliers or service providers with a minimum of three quotation who will complete it by
indicate their price for each items and the total value and sent them back to procurement section
where evaluation is undertaken to identify the supplier/service provider who quote the most
competitive price, then local purchasing order is prepared and sent to supplier who quote the
most competitive price, he/she will then deliver the goods or service and finally he/she will
submit original copy of local purchasing order(LPO) , tax invoice and delivery note. After that,
the local purchasing order, tax invoice, delivery note, goods receipt note, quotation forms and the
requisition form is attached together and sent to finance department for payment.
Goods will be handled to user by the storekeeper using the store issue voucher and updating the
KEY
4. Procurement management unit prepare local purchasing order and sent to the most
competitive supplier.
6. Stores person inspect the goods to conform with the order and issue goods to user.
7. Delivery note, local purchasing order, tax invoice, profoma invoice, quotations and
3.1 ANALYSIS
Because the environment was friendly that supported team work and the closeness of the workers
this made me face fewer problems within my PT Training operations.
The breakdown of the system due to loss of network was the major problem faced in executing
my duties that were assigned to me. The system slowed down most of the time and sometimes
cut off completely for the whole day and it mostly happened when we were uploading and
retrieving data from the system.
Complaints from customers
There were times customers with complains faced me and even abused me without knowing that
I was just a student. Most of these complains came after physical visits and sending them letters
of offence.
Poor arranging of files.
KDC had a good and well organized registry room but the only problem was misplacement of
files due to human errors. Because I was still new when I went back without a file they never
trusted me and they also went back to search for the same file and if they would not find it that’s
when they believed. This was a bit embarrassing to me.
Lack of enough computers.
KDC never had computers specific for field students this made our operation of duties to be slow
and in case of any assignment one had to work and the other had to wait for the first to
accomplish his duty for him to use a computer.
I would like to recommend that KDC should try to improve over the network problem by either
employing advance IT (information technology) members so that this network problem could be
solved.
Organize for some new computers.
Since KDC is a very large organization it should at least try to organize for some computers that
would be used by field students because the work that the PT students do is for their own good
since they are the ones that benefit much compared to the students themselves.
Carefulness should be maintained.
The problem of overlooking could be solved by all those that are responsible for handling the
registry issues by observing carefulness in their operations and the people who send others
should at least try to trust them because it makes people feel out of place.
The problem of complaints from customers was a bit out of my control but the staff members
tried to help us in case one tried to disrespect us so at least this was reduced during our PT time.
Close relation for employment opportunity. My first main expectation of taking my practical
training at KDC was to create a closer relationship with the organization so that I would work
with it in the future after accomplishing my studies at the institute. I would like to say that to a
greater extent my expectations were met because I was able get close to many of the organization
staff and got a chance to ask them on ways of how to get an opportunity to work with KDC and
they were free to give as the information. I was also able to get most of the staff contacts so that
in case of any query I would ask for their assist once. Most of the KDC staff members used to
praise us over how hardworking and promising students we were at the organization.
Though everything went on well but there were some problems on this because
Most of the workers of KDC do not want to retire at the right age of retirement so this
becomes a challenge to me and my colleagues
CHAPTER FOUR
4.1 CONCLUSSION AND RECOMMENDATION
4.2 CONCLUSION
Practical Training session is among the valuable programs set to enhance student’s learning and
understanding the facts about their career. The Training exposes students to new challenges and
opportunities in their chosen profession. Most of the things taught theoretically are practiced
during this period. It enables students to experience different working environment before they
are actually employed or self-employed upon completion of their studies.
For instance, at KDC I learn many things about administration of stores and procurement which
are my career and I have obtained something in excess and which is beneficial. Further I gained
personal confidence and self-trust as I working with different people having different managerial
positions.
The report itself show from a chronological arrangement of different finding that I was able to
achieve during the Training. All aspect that is important for procurement and stores has been
explained at least in detail as per system on material management.
Generally, I enjoyed working with this Organization and I managed to meet my expectations.
New things which I learn help me to broaden my procurement knowledge while the problems I
faced were solved. the work environment was extremely good such that I enjoyed each moment
of my stay. Though at the beginning my knowledge seems to be narrow I appreciate that I came
out with significant knowledge which is something I didn’t imagine at the start. Therefore,
practical Training session is essential and should be carried on for students to be competent in
what they have been taught theoretically.
4.3 RECOMMENDATION
The importance of computer and information technology should not be undermined, this will
help the student to cope with the current change of science and technology, also will help the
student to type their report and other assignment given by their teachers and supervisor using
5.0 BIBLIOGRAPHY