Cover Image
close this bookCARE Food Manual (CARE , 1998, 355 p.)
close this folderChapter 8 - Food receipt and dispatch
close this folderII. Receipt of Food
Open this folder and view contentsA. Ways that Food is Received
Open this folder and view contentsB. Procedures for Receiving Food
Open this folder and view contentsC. Documenting the Receipt of Food

(introduction...)

Food can be received in any one of six ways:

1. Discharged at Port

This occurs when the Bill of Lading names a port as the destination point. The independent discharge survey occurs at port and CARE, its agent or a local counterpart transports the food directly from the port or port warehouses to CARE or counterpart warehouses, using a CARE waybill.

Country Office Example

CARE Ethiopia receives food at the port of Djibouti and contracts with private transporters to move the food to CARE warehouses in Ethiopia. The forwarding agent in Djibouti completes a pre-printed, pre-numbered CARE waybill for each truck dispatched from port. The receiving warehouse storekeeper in Ethiopia fills out the Receipt Information section of the waybill to document the receipt.

2. Through Bill of Lading

A Through Bill of Lading stipulates a delivery location other than the port. The shipper is responsible for transporting the food from the port to the location named on the Through Bill of Lading. Generally, the delivery location is a CARE or counterpart warehouse. The independent discharge survey occurs at the warehouse and not at the port. Although CARE is not responsible for transportation, CARE should ask the shipping company to use a CARE waybill when the company arranges for transportation out of the port of arrival.

Country Office Example

US Food is shipped to CARE Guatemala on a Through Bill of Lading with the primary warehouse in Guatemala City listed as the delivery location. The shipping company transports the food from the port to the primary warehouse. CARE Guatemala contracts a clearing and forwarding agent to keep the country office advised of the status of the food at port and to facilitate the dispatch of the food from the port. An agent is not mandatory at the port when food is shipped on a Through Bill of Lading, but CARE Guatemala has found that the benefits far exceed the costs. The agent has pre-printed, pre-numbered CARE waybills that he prepares for each dispatch from the port. The warehouse manager in Guatemala City records the receipt of each delivery from the port in the Receipt Information section of the waybill.

3. Received as a Loan or Transfer

With donor approval, food may be loaned or transferred from another NGO, the World Food Program or from another CARE project. CARE will repay loans from future stocks. A transfer is an allocation from one donor program to another and is not repaid.

If CARE arranges for transport, a CARE waybill is used to document the receipt. If CARE does not arrange for transport, the warehouse manager or storekeeper must insure that the receiving information included on the waybill matches that on CARE's waybill. If not, the warehouse manager or storekeeper should write the information in the Receipt section of the non-CARE waybill and intial changes/additions along with the transporter.

Country Office Example

USAID approves the loan to CARE of 1,000 MT of wheat from another NGO in Ethiopia. CARE arranges for the transport from the NGO's warehouse to the CARE warehouse, using CARE waybills. The receiving warehouse storekeeper uses the Receipt Information section of the waybill to document the receipt of the loan. The same process occurs for a transfer.

In another case, a loan is approved, but the other NGO transports the food from its warehouse to a CARE or counterpart warehouse using its waybills. If the Receipt section of the NGOs waybill is different than the CARE waybill, the CARE or counterpart warehouse manager or storekeeper should make certain that he/she includes on the NGO waybill all the information required for the Receipt Information section of the CARE waybill. Once this is done the warehouse manager or storekeeper and the transporter would sign the waybill.

4. Received as a Repayment of a Loan

Another organization or CARE project repays a loan. If the food is transported on a non-CARE waybill, the storekeeper should include all the information requested on the standard CARE waybill, initial changes and additions, and sign along with the transporter.

Country Office Example

Another NGO in Ethiopia repays 500 MT of wheat that CARE had previously loaned to them. The NGO transports the food from their warehouse to a CARE warehouse, using their own waybill. The receiving warehouse storekeeper notes that the waybill does not contain all the information included on the Receipt Infomation section of CARE's waybill. She writes the additional information on the waybill, then she and the transporter sign it.

5. Transferred to Another Warehouse

Food is often transferred from one CARE or counterpart warehouse to another warehouse, port warehouses to primary or secondary warehouses, or from primary or secondary warehouses to food distribution sites.

Country Office Example

CARE Haiti receives food at its primary warehouse in Gonaives. Some of this food is then transferred to a secondary warehouse in Bombardapolis. CARE waybills are used to dispatch the food. The Bombardopolis storekeeper uses the Receipt Information section of the waybill to document receipt.

6. Returned to the Warehouse

A truck may not be able to make a delivery due to poor road conditions, or the receiver may not accept some or all of the food due to its condition or for lack of storage space. Food may be returned on the same truck that brought it, or it may be returned at a later date on a different truck. When food is returned, the warehouse manager or storekeeper notes the quantity and condition of the food on the Receipt Information section of the waybills.

Country offices should pay special attention when food is not returned by the transporter who originally delivered it, especially when food is being returned from distribution sites. Unscrupulous transporters and warehouse managers and storekeepers may attempt to divert some of the food being returned.

First, if food does not reach its destination, all the food is returned. In this case, the warehouse manager and storekeeper of the dispatching warehouse would fill in the Receipt Information section of the waybill and sign along with the driver when the food is returned.

Country Office Example

CARE Haiti dispatches a truck with 100 bags of wheat and twenty containers of vegetable oil to be delivered to ten feeding centers, 10 bags of wheat and 2 containers of oil for each center. The truck carries ten waybills--one waybill for each delivery location. Due to heavy rains, the truck is not able to make deliveries to five feeding centers and returns to the warehouse with fifty bags of wheat and ten containers of vegetable oil. The warehouse storekeeper acknowledges receipt and documents the return of the food on the Receipt Information and the Remarks sections of the waybill for the five centers that did not receive food.

Second, sometimes the food reaches its destination, but all or part of the dispatch is returned immediately to the dispatching warehouse. The food may be damaged or there may not be sufficient storage space in the receiving warehouse.

If food is returned by the original transporter, the person receiving and returning the food should:

· Fill in the Receipt Information section of the waybill from the dispatching warehouse. Write in the Remarks section of the waybill the number of bags or containers being returned, their condition, and reasons for the return. A copy of this waybill is not returned to the original dispatching warehouse. See Routing the Waybill below.

· Prepare a new waybill 1 to document the dispatch of the food from the distribution site back to the dispatching warehouse. The new waybill should reference the original waybill number. The new waybill accompanies the transporter back to the original dispatching warehouse.

· Keep both waybills on file for CARE food monitors or other persons to review.

1 If distribution sites do not have blank waybills, they should write a letter containing all information requested on the waybill. It should be signed by the authorized person at the distribution site and the transporter.

When food is returned to the original dispatching warehouse, the warehouse manager or storekeeper should:

· Sign the receipt section of the receiver's waybill or letter along with the transporter.
· Attach the receiver's new waybill or letter to the original waybill. The receiver's waybill or letter becomes the support document for the return.

Third, in some cases, food is not returned to the original dispatching warehouse until days or weeks after its delivery. Follow the same procedures as above. The original dispatching waybill will already have been returned by the transporter. The transporter must submit this waybill for payment. The receiver's new waybill should be attached to the copy of the original dispatching waybill on file with the commodity accountant in the country or regional office.

1. Unloading

Food is unloaded from trucks or rail cars to loading docks or floors of warehouses and then placed in stacks. In some warehouses a truck may enter the warehouse and the food can be placed directly in stacks. Minimizing the number of times food is handled reduces handling charges as well as damages that occur when bags or containers are repeatedly moved and dropped.

Temporary day laborers usually unload food from the truck to a warehouse. The warehouse storekeeper or a designate must be present to count the number of bags and containers coming off the truck and observe their condition. The transporter should also be present. The receiver and the transporter should reach agreement on the quantity and quality of the food unloaded. If they cannot agree, the transporter is required to note any differences in the Remarks section of the waybill.

All damaged packages must be segregated, repackaged and inspected to determine if the food is fit for human consumption.

The warehouse manager or storekeeper or his/her designate must insure that food is stacked properly. See Storage and Handling.

Country Office Example

At CARE Guatemala's primary warehouse in Guatemala City, the truck enters the warehouse and stops next to the area where the food will be stacked. A wooden plank is extended from the truck bed to the floor; day laborers take a container or bag, walk down the plank, and place it on the pallets. As the stack grows in height, the plank is moved onto the stack. The food is stacked like a staircase with the back of the stack higher and the remainder of the stack in different levels, descending from the highest level at the back of the stack to the lowest level at the front. The day laborer then walks up the stairs and places the bag or container on the stack, so each bag or container is only handled only once. The workers and assistant storekeeper look for damaged food as it is unloaded and segregate it immediately.

2. Counting

Count bags or containers of food by type, either with a hand-held "clicker counter" or tally sheets, to keep a running total as food is unloaded.

Internal Control

CARE or counterpart warehouse managers or storekeepers must reconcile the physical count with the information on the waybill and with the count taken by the transporter, prior to signing the waybill. Once the waybill is signed by all parties, it will then be difficult or not even possible for CARE or its counterparts to later claim that a transporter is liable for any damages not acknowledged at the time the waybill was signed.

3. Damaged Packages

Damaged packages are evidenced by:

· Short-weight bags or containers
· Leaking, broken or torn bags or containers
· Wet, stained or moldy bags or containers
· Rusted or bulging containers
· Feces from rodents in bags or containers
· Insect-infested bags or containers.

Segregate damaged food and either:

· Repackage
· Fumigate infested food
· Dispose of food declared to be unfit for human consumption.

See Losses and Claims on repackaging and disposing of unfit food.

1. Complete the Receiving Waybill

For information on how to record waybill information on stack cards and Warehouse Inventory Ledgers see Inventory Accounting and Reporting. Below are examples of some port transactions followed by sample filled out waybills.

Example 1 -- Waybill # 850

· 29 October -- 1,000 bags are dispatched from port warehouse to warehouse #1 via Waybill # 850.
· 29 October -- The truck carrying Waybill #850 from the port warehouse arrives at warehouse #1. A total of 975 bags of food are unloaded, of which five bags are torn and leaking, and two are stained and appear to be unfit for human consumption.

Example 2 -- Waybill #853

· 31 October -- 1,000 bags are dispatched to warehouse #1 via Waybill #853.
· 31 October -- The truck carrying Waybill #853 arrives at warehouse #1 and unloads 1,010 bags, of which five are torn and leaking, three are moldy, and ten are underweight by five kilos each.

Example 3 -- Waybill #854

· 1 November -- 1,000 bags are dispatched from the port warehouse to warehouse #1 via Waybill #854.
· 1 November -- The truck carrying Waybill #854 from the port warehouse arrives at Warehouse #1 and unloads 990 bags.

CARE WAYBILL

850

Dispatching Warehouse #:

PORT WAREHOUSE

Date: 29/10

Receiving Location:

WAREHOUSE #1

Transporter:__________________

Project Number: ___________________________

Truck #/ Trailer #:______________

Dispatch Information:

Commodity

Shipment #

Unit:
bag/carton/
drum

Unit:
weight
kgs.

Good Units

Repackaged
Units

Total Units

Total Weight
MTs





Units

Kgs

Units

Kgs

Units

Kgs


WHEAT

3054

BAG

50

1000




1000


50











0











0

TOTAL

50

1000

0

0

0

1000

0

50

Remarks:
_______________________________________________________
_______________________________________________________

PORT______________________________

____________________

29/10

STOREKEEPER NAME

Signature

Date

TRANSPORTER______________________

____________________

29/10

DRIVER NAME

Signature

Date

Receipt Information:

Commodity

Ship. #

Unit:
bag/
carton/
drum

Unit
weight
kgs.

Units rec'd
good

Units
short

Units rec'd

Total
Receipts







Slack/torn

Wet/stained

Other






Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

WHEAT

3054

BAG

50

968


25


5


2




1000

0















0

0















0

0

TOTAL

50

968

0

25

0

5

0

2

0

0

0

1000

0

Remarks: TWO STAINED/LEAKING BAGS APPEAR UNFIT. DAMAGED FOOD TO BE RECONSTITUTED. LOSS TO BE DETERMINED AFTER REPACKAGING

WAREHOUSE MGR/WAREHOUSE #1_________

___signed____________

29/10

RECEIVER NAME

Signature

Date

TRANSPORTER___________________________

___signed____________

29/10

DRIVER NAME

Signature

Date

__________________

___________________

_________

_________

_______

Original

Copy 1

Copy 2

Copy 3

Copy 4

Commodity Accountant

Commodity Accountant

Transporter

Receiver

Dispatch

Finance Section

Finance Section


Location

Location

____________________

__________________

_________

________

_______

CARE WAYBILL

853

Dispatching Warehouse #:

PORT WAREHOUSE

Dispatch Date: 31/10

Receiving Location:

WAREHOUSE #1

Transporter: __________

Project Number:_____________________________

Truck #/ Trailer #:_______

Dispatch Information:

Commodity

Shipment #

Unit:
bag/carton/
drum

Unit:
weight
kgs.

Good Units

Repackaged
Units

Total Units

Total Weight
MTs





Units

Kgs

Units

Kgs

Units

Kgs


WHEAT

3054

BAG

50

1000




1000


50











0











0

TOTAL

50

1000

0

0

0

1000

0

50

Remarks:
_____________________________________________________
_____________________________________________________

____________________

_____________________________

31/10

STOREKEEPER NAME

Signature

Date

____________________

_____________________________

31/10

DRIVER NAME

Signature

Date

Receipt Information:

Commodity

Ship. #

Unit:
bag/
carton/
drum

Unit
weight
kgs.

Units rec'd
good

Units
short

Units rec'd

Total
Receipts







Slack/torn

Wet/stained

Other






Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

WHEAT

3054

BAG

50

992


0


5


3


10


1010

0















0

0















0

0

TOTAL

50

992

0

0

0

5

0

3

0

10

0

1010

0

Remarks: 1010 BAGS INSTEAD OF 1000 BAGS RECEIVED. DAMAGED AND SHORT WEIGHT BAGS TO BE REPACKAGED. ANY LOSSES AFTER REPACKAGING TO BE CHARGED TO TRANSPORTER

WAREHOUSE MANAGER/WRHS #1

___signed____________

31/10

RECEIVER NAME

Signature

Date

______________________________

___signed____________

31/10

DRIVER NAME

Signature

Date

__________________

___________________

_________

_________

_______

Original

Copy 1

Copy 2

Copy 3

Copy 4

Commodity Accountant

Commodity Accountant

Transporter

Receiver

Dispatch

Finance Section

Finance Section


Location

Location

__________________

___________________

_________

_________

_______

CARE WAYBILL

854

Dispatching Warehouse #:

PORT_____________

Dispatch Date: 1/11

Receiving Location:

WAREHOUSE #1___

Transporter:______________

Project Number:

__________________

Truck #/ Trailer #:__________

Dispatch Information:

Commodity

Shipment #

Unit:
bag/carton/
drum

Unit:
weight
kgs.

Good Units

Repackaged
Units

Total Units

Total Weight
MTs





Units

Kgs

Units

Kgs

Units

Kgs


WHEAT

3054

BAG

50

1000




1000


50











0











0

TOTAL

50

1000

0

0

0

1000

0

50

Remarks:
_____________________________________________________
_____________________________________________________

_______________________

_______________________

1/11

STOREKEEPER NAME

Signature

Date

_______________________

_______________________

____

DRIVER NAME

Signature

Date

Receipt Information:

Commodity

Ship. #

Unit:
bag/
carton/
drum

Unit
weight
kgs.

Units rec'd
good

Units
short

Units rec'd

Total
Receipts







Slack/torn

Wet/stained

Other






Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

Units

Kgs

WHEAT

3054

BAG

50

992


0


5


3


10


1010

0















0

0















0

0

TOTAL

50

992

0

0

0

5

0

3

0

10

0

1010

0

Remarks: __________10 BAGS NOT DELIVERED______________
______________________________________________________

WAREHOUSE MANAGER/WRHS #1

_____________________

1/11

RECEIVER NAME

Signature

Date

_____________________________________

_____________________

1/11

DRIVER NAME

Signature

Date

__________________

___________________

_________

_________

_______

Original

Copy 1

Copy 2

Copy 3

Copy 4

Commodity Accountant

Commodity Accountant

Transporter

Receiver

Dispatch

Finance Section

Finance Section


Location

Location

__________________

___________________

_________

_________

_______

(introduction...)

The Country Director of a CARE office or its counterpart must delegate the authority for acknowledging receipt of food to a warehouse manager or storekeeper. Country offices must keep up-dated records (with sample signatures) of all CARE and counterpart staff who have authority to receive food. See Agreements and Contracts.

Internal Control

Everyone who is authorized to sign for the receipt of food must be informed that they may be held responsible for all the food for which they sign, regardless of the actual quantity and quality. They must therefore inspect food and document any damages to packages or missing food prior to signing the waybill.

a. Acknowledging Receipt

Internal Control

Warehouse managers or storekeepers must fully complete the Receipt Information section of the waybill regardless of whether food is received from a primary or secondary warehouse, a storage facility of a counterpart, or an outside storage area. If a CARE waybill does not accompany the food, write the information on the waybill that does accompany the food. Failure to write complete information exposes the warehouse manager or storekeeper, and ultimately CARE, to liability for the value of all losses.

Country Office Example

CARE Haiti uses computer-generated waybills for food dispatched to community feeding centers. As part of the agreement, each center must designate two people who are authorized to receive food on behalf of the feeding center. Their names are printed in the "acknowledgment of receipt" section of the waybill. At least one must be present to sign or food will not be unloaded at the center.

b. Acknowledging Delivery

When the transporter delivers, unloads and counts food, he must also sign the waybill. The transporter's signature acknowledges delivery of the same quantity and condition of food as the person responsible for receipt. If the transporter does not agree with the receiver's information, he should not sign the waybill but rather should write an explanation in the Remarks section of the waybill.

If the transporter does not sign the waybill and does not write anything in the Remarks section of the waybill, he can be held responsible for any losses from this delivery.

3. Documentation of Damages to Unfit Food

See Losses and Claims for complete information on damaged packages and unfit food. To the extent possible, rebag food which arrives in damaged packages and/or segregate food which is suspected of being unfit at the time it is received. Include the information on the Remarks section of the waybill. If however a large quantity of bags or containers arrives damaged and the transporter cannot wait for the food to be placed in new packages, the warehouse manager, storekeeper or other person must fill out, by categories, the number of units damaged in the Quantity Received Damaged section of the Receipt Information section of the waybill.

It is important that the Remarks section also be filled out, saying repackaging and analysis of suspected unfit food will take place at a later date. The transporter will be notified of losses, and the value of those losses will be subtracted from the transporter's invoice.

When the food is repackaged or declared unfit at a later date, complete a Loss and Adjustment Report, detailing the amount that was lost during repackaging and declared unfit. The Loss and Adjustment Report is used to make adjustments to balances recorded in the warehouse inventory ledgers and to support the extent of losses that are the responsibility of the transporter. Be certain to reference the waybill number on the Loss and Adjustment Report. This will be the basis for the claim against the transporter.

4. Excess Receipts

In some cases more food may be delivered than is listed on the waybill. When this occurs, add the excess amount onto the receiving waybill. In the example of transactions shown above, an excess of ten bags of wheat were delivered to the warehouse via Waybill # 853. However there was a shortage of ten bags on the next delivery made via Waybill # 854. It would appear that ten bags from Waybill #854 may have been erroneously put onto the truck carrying Waybill # 853.

The warehouse manager or storekeeper should wait until all food has been delivered from a shipment to determine if the excess on one waybill cancels the shortage on another waybill.

Helpful Hint

One way to reduce the risk that excess receipts will not be reported by a warehouse storekeeper is to require the transporter to deliver waybills directly to the warehouse manager before food is unloaded. The warehouse storekeeper is thereby not aware of the amount listed on the waybill. The storekeeper documents the quantity and quality of food received and passes this information to the warehouse manager. The warehouse manager then completes the Receipt Information section on the waybill. This procedure requires the storekeeper to count the food and not to rely on the waybill. It also reduces the possibility that a storekeeper would not report an excess receipt.

5. Documenting Receipt of Food Shipped on a Through Bill of Lading

On a Through Bill of Lading, the independent discharge survey and customs clearance are conducted at a designated warehouse outside the port authority. See Port for more information about the additional documentation requirements for customs clearance and the independent discharge survey. See Inventory Accounting and Reporting for information on how receipts would be entered on stack cards and warehouse inventory ledgers.

6. Routing the Waybill

A CARE waybill has an original and four copies. The warehouse manager or storekeeper at the dispatching warehouse completes the waybill and signs it along with the transporter.

· The original waybill is sent by the dispatching warehouse to the commodity accountant in the finance section of the CARE country, state or regional office (Reference Almis #4496 Inventory Food Commodities - Commodity Accounting Manual ) to record the dispatch in CARE's financial ledgers.

· Copies one, two and three of the waybill are then taken by the transporter to the receiving location.

· Once the Receipt Information and Remarks sections of the waybill are filled out and signed by the receiver and transporter, copy one of the waybill is returned to the commodity accountant in the CARE country, state or regional office, copy two is for the transporter and used for requesting payment, and copy three remains at the receiving location.

· The fourth copy never leaves the dispatching warehouse. It is used to support entries recorded by warehouse managers or storekeepers in the dispatching warehouse's inventory ledgers.

Summary of Waybill Routing

Waybill part

Routed to

Routed when

Original

Commodity accountant in the Finance section in country, state, regional or area office

When authorized for dispatch and signed by transporter who confirms the receipt of food dispatched from the warehouse.

Copy 1

Commodity accountant in the Finance section in country, state, regional or area office

After receiver and transporter sign waybill acknowledging receipt and delivery of the food at the receiving location.

Copy 2

Transporter

After receiver and transporter sign waybill acknowledging receipt and delivery of the food at the receiving location.

Copy 3

Receiving warehouse

After receiver and transporter sign waybill acknowledging receipt and delivery of the food at the receiving location.

Copy 4

Dispatching warehouse

When authorized for dispatch and signed by transporter who confirms the receipt of food dispatched from the warehouse. This copy remains with the dispatching warehouse. It is not taken by the transporter.

CARE-Ethiopia Example

Helpful Hint -- CARE Ethiopia uses multi-colored waybills--each copy is a different color. This makes it easier to identify the source and insure that each copy of the waybill is routed to the appropriate person.