DA Form 1296 (Stock Account Record) or DA Form 3-8 (Stock and Property Records) will 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.
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
allowable up to the extent of the actual loss or gain allowances. Losses or gains for jet fuels, AVGAS, and
gasoline, must not exceed 1 percent of the total of the opening inventory plus the receipts for the monthly
period covered by the Monthly Bulk Petroleum Accounting Summary (MBPAS). Losses or gains for all other
petroleum products must not exceed 1/2 of 1 percent of the total opening inventory, plus the receipt amount
on the MBPAS.
In instances where the total loss of a specific bulk petroleum product may be less than the loss allowance
for that product, only the actual loss will be allowable.
For actual losses that exceed the stated allowance and the entire loss has a monetary value of 0 or
more, a report of survey is required.
Actual losses exceeding the allowable, but having a total monetary value less than 0 will require a
causative research to be initiated. A copy of either the report of survey or causative research will be
attached as supporting documentation to the MBPAS.
PART D - ADJUSTMENT OF ACCOUNTABLE RECORDS
The DA Form 1296 for bulk petroleum products will be adjusted by using DA Form 4702-R (MBPAS) for all
losses and gains revealed by the monthly inventory. You must ensure that the accountable officer completes
the MBPAS, assigns it a voucher number, and posts it to the respective accountable records within 3 working
days of the last day of the month for the report.
The MBPAS is used to reflect the on-hand inventory and to make adjustments to the accountable stock
records.
Losses due to spillage or contamination will be documented by the accountable/responsible officer for
quantities over 25 gallons.
The documentation of loss will be attached to the MBPAS as a supporting document to adjust the
accountable records.
Adjustments to product inventories are required for blending, or regrading actions as follows:
The accountable/responsible officer will prepare a statement stating the quantities of all products
blended/regraded during the month and the reason for action.
The statement and a copy of the proper laboratory report are attached to the MBPAS as supporting
documents.
The MBPAS upon completion, will be forwarded to the approving authority, who may disapprove any
item on the MBPAS. If the approving authority disapproves an item, the initiation of a report of survey is
required.
The MBPAS with all supporting documents (receipts and issues) will be retained in an active file for 1
year and in an inactive file for 2 years.
PART E - COMPUTING VOLUME CORRECTIONS
When monitoring accountability functions, you must ensure that personnel use the volume correction factor
to correct fuel volume observed at temperatures other than 60F. Do this after obtaining the API gravity
reading at 60 F and the average temperature of product in the tank.
Volume correction of quantities less than 3,500 gallons is optional.
Correct the volume of residual fuel (FO #4, FO #5, FO #6) regardless of measured quantity.
4-3
QM 5097
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