INTRODUCTION
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
issued.
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. Take action to identify the causes
of the 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 the safe and proper procedures are followed. All storage tanks greater
than 10,000 gallons will have a certified capacity table. Certification of capacity table for tanks of 10,000
gallons or less is optional.
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. Illustrations and procedures for completing the
forms listed below can be found in AR 710-2-1. 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. FM 10-69 (Petroleum Supply Point and Equipment
Operations) contains the procedures required to properly complete this form.
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. FM 10-69 (Petroleum Supply Point and
Equipment Operations) contains the procedures required to properly complete this form.
DA Form 3643, Daily Issues of Petroleum Products. This form is the basic accountability record for
receipts and issues at a supply point. DA Pam 710-2-1 contains the procedures required to properly
complete this form.
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. AR 710-2-1 contains the procedures required to properly complete this form.
DA Form 4702-R, Monthly Bulk Petroleum Accounting Summary (MBPAS). Units use this form to report
all losses or gains revealed by monthly inventories. DA Pam 710-2-1 (Using Unit Supply System Manual
Procedures) contains the procedures required to properly complete this form.
DA Form 2064, Stock Record Card. 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. AR 710-2-1 contains the procedures required to properly complete this form.
Stock/property records. Either DA Form 1296 or DA Form 3-8 can be used to keep day-by-day
stock/property records that reflect where and how much of each product is on hand at a storage facility.
DA Form 3853-1, Innage Gage Sheet (Using Innage Tape and Bob). This form is used to record
physical inventories of bulk fuel. AR 710-2-1 contains the procedures required to properly complete this
form.
PART C - DETERMINING ALLOWABLE AND ACTUAL LOSSES
Some losses or gains are to be expected when handling and storing volatile products. Allowable loss and
gain percentages prescribed in the regulation are considered sufficient to accommodate expected normal
product losses and gains. Handling loss or gain of jet fuels, AVGAS, gasoline, and all other products are
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QM 5092
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