How-to · 6 min read
Disbursement accounts: the 12 lines to always check, and how to query them
A final DA has ten to forty lines. Twelve decide whether it is right. How each is charged, what to check it against, and how to query without a fight.
Every port call ends the same way. The ship sails, and some days later the agent's final disbursement account arrives: port dues, pilotage, towage, berth hire, light dues, agency fee and a tail of smaller items, each with a receipt or a tariff behind it. The operator is busy, the account is long, and it is tempting to compare the total with the pro-forma and pay.
That habit is how small errors become normal. A total can be right for the wrong reasons, or wrong by exactly the amount of one line nobody opened. This article gives a faster, fairer method: twelve lines to check every time, what each one should be checked against, and how to query the ones that do not fit in a way agents can answer quickly.
No public statistic says how often DAs are wrong, or by how much. We will not invent one. The figures in this article are an illustration built on the sample tariff in our own DA checker, and they are labelled as such.
PDA, advance and FDA: three documents, one call
| Document | When | What it is for | What to keep |
|---|---|---|---|
| Pro-forma DA (PDA) | Before the call | The agent's estimate, used to fund the call | The PDA, the assumptions behind it and the tariff version |
| Advance (cash to master, funds to agent) | Before or at arrival | Money sent against the PDA | Proof of payment and exchange rate used |
| Final DA (FDA) | After the call | The actual account, with receipts | Receipts, tariff extracts, the log extracts behind time and movement lines |
The FDA is compared with the PDA, but the PDA is not the standard. The standard is the basis of each line: the published tariff, the receipt, the log. A PDA can be wrong too.
In the illustration the final account is 13% above the pro-forma. Most of the difference is legitimate: an extra day at the berth and a tariff revision. Two lines are not: pilotage charged 47% above the published tariff, and a third tug where the port's rules call for two. Comparing totals would have missed both, or rejected the whole account for the wrong reason.
The 12 lines to always check
| # | Line | How it is charged | Check it against | The usual error |
|---|---|---|---|---|
| 1 | Port dues | Per GT or NT, sometimes per call or per day | Published tariff; the ship's tonnage certificate | Wrong tonnage band; GT used where NT applies |
| 2 | Light dues | Per NT, often capped per year | National light dues tariff; last payment date | Charged again inside a paid period |
| 3 | Pilotage | Per movement, by size band or draught | Pilotage tariff; pilot cards; the log | Wrong band; weekend or night rate on a weekday; an extra movement |
| 4 | Towage | Per tug per movement, by size | Tariff; the port's tug requirements; the log | More tugs than the rules require, with no reason given |
| 5 | Mooring and unmooring | Per operation | Tariff; the log | Shifting charged as a full mooring |
| 6 | Berth hire | Per metre or GT, per day or part | Tariff; all-fast and last-line times | Rounded up to a full extra day |
| 7 | Clearance and overtime | Fixed fees; overtime by hour | Authority tariffs; the time the service was actually used | Overtime charged for office hours |
| 8 | Garbage and waste | Per cubic metre or indirect fee | Tariff; the garbage receipt; the port's fee system | Direct charge on top of an indirect fee already paid |
| 9 | Fresh water | Per tonne, plus delivery | Receipt; quantity on board before and after | Quantity above tank capacity or the ullage |
| 10 | Launch hire | Per trip or per hour | Receipts; the reason for each trip | Trips with no event behind them |
| 11 | Agency fee | Agreed scale or lump sum | The agency agreement or appointment | Scale applied to the wrong base; items charged twice |
| 12 | Bank charges and exchange | Per transfer; rate on a date | The rate on the agreed date; the bank advice | A poor rate, or a rate from the wrong date |
A word on line 8. In EU ports, Directive (EU) 2019/883 on port reception facilities requires an indirect fee for ship-generated waste. For garbage it gives the ship a right to deliver without a further direct fee, within limits. A separate direct charge for ordinary garbage in an EU port deserves a question.
How to check, step by step
1. Sort the lines by how they are charged
Tonnage lines are checked against a tariff and the ship's certificates. Movement lines are checked against a tariff and the log. Time lines are checked against the log. At-cost lines are checked against receipts and the port's usual range. Sorting first makes the rest of the check mechanical.
2. Recalculate tariff lines
For each tonnage or movement line, find the tariff in force on the day of the call, take the ship's band, and multiply. A difference of a few per cent is often rounding, a currency conversion or a surcharge. A difference of forty per cent is usually the wrong band, a weekend rate on a weekday, or an extra movement. Keep the tariff version with the account; a check against last year's tariff is not a check.
3. Count what should be counted
Movements, tugs, launch trips, overtime hours and days alongside each have an event in the log. If the account charges three tugs and the port's rules call for two, ask why. There may be a good reason, such as weather or the pilot's request, and the agent should be able to show it.
4. Compare the rest with the usual range
Lines with no published tariff are best compared with what the same port usually charges. Keep a simple history per port and per agent. After a few calls the usual range is obvious, and so is the line that does not fit.
Asking, politely, with the basis
The query that gets answered quickly names the line, the amount, the basis you expected, and asks for the tariff sheet or a revised figure. Agents handle hundreds of accounts; a clear question is easier to answer than a vague one. A good query also says what you are not querying, so the rest can be paid now.
- Name the line exactly as it appears on the account, with the amount.
- State the basis you expected: tariff item, ship's tonnage and band, number of movements.
- Ask for the tariff extract, the supporting receipt or a revised figure.
- Confirm the lines you accept, so they can be released for payment today.
Example wording (illustrative): "Line 3, pilotage inward, USD 5,880. On the port's pilotage tariff for our 34,000 GT band we expect USD 4,000. Please send the tariff extract you used or a revised figure. Lines 1, 2, 5 to 7 and 9 to 12 are accepted and will be paid today."
Close the loop
Record the outcome of each query: revised, explained or withdrawn. Over a year this record tells you which ports and agents are reliable, where your pro-formas are always low, and which lines are worth checking every time. It also makes the next pro-forma more accurate, because it is built from what the port actually charged.
| Outcome | What it tells you | What to change |
|---|---|---|
| Revised | The line was wrong | Keep checking this line at this port |
| Explained | There was a reason you did not have | Add the reason to your port notes; adjust the next PDA |
| Withdrawn by you | Your basis was wrong | Update your tariff or tonnage data |
What this is worth
A few hundred dollars on one account does not look like much. Across a fleet making hundreds of calls a year it becomes a real number, recovered from errors, not from squeezing agents. Good agents welcome clear queries: they are easier to answer than silence followed by a short payment.
What to do Monday
- Pick the last five final DAs your desk paid and run the 12-line check on each.
- Make sure the current tariff for each of your top ten ports is filed, with its effective date.
- Check each ship's GT and NT in your system against its tonnage certificate.
- Start a per-port, per-agent history of the at-cost lines (water, launches, garbage, agency fee).
- Adopt one query template that names line, amount, basis and the lines accepted.
- Log every query's outcome: revised, explained or withdrawn.
Questions and answers
What is the difference between a PDA and an FDA?
The pro-forma disbursement account (PDA) is the agent's estimate before the call, used to fund it. The final disbursement account (FDA) is the actual account after the call, with receipts.
Which lines are most often wrong?
Tariff lines charged in the wrong band, extra movements such as a third tug, time charges rounded up to a full day, and exchange rates taken on the wrong date. We know of no public statistic on frequency.
How should a DA query be worded?
Name the line and amount, state the basis you expected, ask for the tariff extract or a revised figure, and confirm the lines you accept so they can be paid.
Do I need the published tariff?
For tonnage and movement lines, yes: the version in force on the day of the call, kept with the account.
Should I hold the whole payment while a query is open?
Usually not. Pay the lines you accept and hold only the queried amounts. Agents answer faster when the rest is settled.
How is garbage charged in EU ports?
Under Directive (EU) 2019/883, ports charge an indirect fee for ship-generated waste, which for garbage gives a right to deliver without a further direct fee within limits. Local rules on quantities and exemptions vary. *This article explains; it is not legal or financial advice. Tariffs and fee systems vary by port and change over time.*
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This article explains; it is not legal or regulatory advice. Check the instrument in force for your ship.