Until bulk petroleum products are consumed, they must be handled many times. Accurate records for
receipts, storage, issue, and shipment of petroleum products must be maintained. As a petroleum manager,
your duties will require supervising and reviewing accountability procedures. Accountability is necessary in
determining the quantities of petroleum products on hand and for the verification of quantities received and
PART A - PETROLEUM ACCOUNTABILITY
Procedures to properly manage, control, safeguard, and account for petroleum products must be pursued
and involve prompt and accurate identification of shortages and overages and taking action to identify
causes for deviation.
Organizations handling bulk fuels will establish, maintain, and provide an SOP to operating personnel for
handling and accounting for bulk fuel by the particular organization. Organizations will train petroleum
handling personnel to ensure that safe and proper procedures are followed. All storage tanks greater than
10,000 gallons will have a certified capacity table. A certification of capacity table for tanks of 10,000 gallons
or less is optional.
The appointment of a seal custodian, responsible for the quality and quantity of inspected petroleum
products, is another responsibility of senior petroleum NCOs. This appointment must be accomplished in
writing and is recommended that this appointment be noted in the applicable petroleum supply SOPs.
As a senior NCO in a petroleum organization, you are responsible for establishing and maintaining a
viable SOP to be used by your organization for petroleum inventory, accountability, and pilferage control
operations. Using the format provided in FM 10-426, Appendix B, and the information contained in this
lesson, will give you an idea of the general coverage area required for this particular SOP. As with any SOP,
it is important to remember that that specific procedures will be developed and implemented based on your
unit's specific operations and mission responsibilities.
PART B- PREPARING BULK PETROLEUM ACCOUNTABILITY DOCUMENTS
Soldiers storing or transferring Class III products must accurately account for receipt, issue, and stocks on hand
for both bulk and packaged products. The biggest challenge in accounting for Class III products (particularly bulk
products) is adequately measuring them. Descriptions and procedures for completing the forms mentioned above
can be found in DA PAM 710-2-1, Using Unit Supply System (Manual Procedures).
Petroleum accounting records include:
Daily status report. Soldiers operating a Class III facility submit reports showing quantities of product
received, issued, and on hand.
DD Form 1348-1, DOD Single Line Item Release/Receipt Document. Soldiers receiving petroleum into a
Class III facility use this form to record the receipt.
DA Form 2765-1, Request for Issue or Turn-In. Customers use this form to request packaged and bulk
products or to turn in excess cans, drums, or supplies.
DA Form 3643, Daily Issues of Petroleum Products. This form is the basic accountability record for
receipts and issues at a supply point.
DA Form 3644, Monthly Abstract of Issues of Petroleum Products and Operating Supplies. Soldiers
doing accountability post summarized information from DA Form 3643 to this form to show total monthly
issues and receipts.
DA Form 4702-R, Monthly Bulk Petroleum Accounting Summary. Units use this form to report all losses
DA Form 2064. Document Register for Supply Actions. Personnel operating Class III storage facilities
must establish a stock record card or property record for each type or grade of product. They use this
form to post accountable records.