Reading a disbursement account: the six lines worth checking

Two agencies quoting the same port for the same vessel can produce proformas that differ by thousands of dollars. The difference is rarely in the port authority dues, which are set by tariff. It is in how the rest of the account is built.

1. Agency fee

This is the only line the agent sets. It should be a single, clearly stated figure, not a percentage buried in a total. If the fee is unusually low, look at whether it has been recovered elsewhere — communication charges, handling fees on third-party invoices, or a boat hire that never happened.

2. Pilotage and towage

These are tariff-based and should match the published rate for the vessel's GT. Check the number of tug movements charged against what actually took place. Two tugs booked and one used is a common and correctable difference.

3. Light and harbour dues

Calculated on net or gross tonnage depending on the item. Verify the tonnage figure used against the tonnage certificate; an out-of-date figure quietly inflates several lines at once.

4. Launch boat hire

Legitimate for anchorage calls, crew changes off the berth and delivery runs. Less legitimate when the vessel was alongside for the whole call. Ask what it was for.

5. Communication and sundries

A modest fixed line is normal. A large round number with no breakdown is where padding hides.

6. Third-party invoices

Supplies, surveys, repairs and waste reception should be attached at cost. If invoices are not attached, ask for them before settling. An agency that will not attach them is telling you something.

What good looks like

A proforma before arrival, a final account within a few days of sailing, every third-party invoice attached, unused funds returned without a reminder, and a single stated agency fee. If any of those are missing, the account is harder to audit than it needs to be.