2 Gains above the allowable limits will be investigated to determine cause. A copy of the
investigation will be attached as a supporting document to the MBPAS.
(d) Adjustment of accountable records.
1 Spillage and/or contamination losses will be documented by the responsible individual
for quantities over 25 gallons. The documentation will be attached to the MBPAS as a supporting document to
adjust records.
2 The MBPAS used to reflect the on-hand inventory will be completed within three
working days and forwarded to the approving authority, who may disapprove any item on the MBPAS.
a If the approving authority disapproves any loss, the initiation of a Report of Survey is
required.
b If the approving authority disapproves any gain, an AR 15-6 investigation is required.
3 The MBPAS, with all supporting documents (receipts, issues, inventory, report of survey,
and AR 15-6) will be retained in an active file for one year and in an inactive file for two years. These documents
will be filed per AR 25-400-2.
9.
Marine Corps Accounting.
Daily status reports, daily fuel issue reports, and monthly bulk fuel accounting summaries are used to maintain
accountability of bulk fuel receipts, issues, and stocks on hand.
a. Daily Status Reports - used to determine allocation adjustments and maintain support. The report is
prepared by the bulk fuel supply poi and submitted to its higher headquarters. The daily status report may be
informal and only identify receipts totals by product (ground fuels are identified as: - Green $ and Air - Blue $,
with total quantity to date).
b. Daily Fuels Issue Reports - used to identify issues and receipts to equipment and amounts delivered
and picked-up. The report can be an official logbook or a single report.
c. Monthly Bulk Fuel Accounting Summary - identifies inventory totals opening, receipts, issues, gains,
losses, and adjustments.
10.
Navy Accounting.
The navy DBOF owns the petroleum "retail stocks." Retail stocks include fleet oiler's, inventories and, aviation
and ground/heating fuels.
a. Documents such as DD Forms 1155, 250, 250-1, 1348, and 1348-1 are examples of Forms used for
fuel accounting.
b. NAVSUP Form 766: list receipts, issues, and account adjustments.
c. Monthly Physical Inventories: summary of receipt and issue actions.
d. NAVAIR. (Reports) "Direct Refueling Station Log" and "Aircraft Refueling Dispatch Log", these
reports identify issued quantities.
6-7
QM5200
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