CHAPTER 5 FUEL, OIL AND LUBRICANTS: ACCOUNTING PROCEDURES_ 5.1. TERMINOLOGY 5.1.1 Petroleum/Fuel 5.1.2 Oil 5.1.3 Lubricant 5.2. GENERAL Petroleum/Fuel is any inflammable oil or product thereof i.e petrol, diesel, paraffin etc. Oil is a liquid lubricant or preservative i.e rifle oil, motor oil etc. which is used for lubrication or preservation. a Lubricant is a non-liquid matter which is used for lubrication purposes i.e grease. These procedures are applicable to all refuelling stations of the Government of the Republic of Namibia 5.3. REQUISITIONING OF FUEL, OIL AND LUBRICANTS 5.3.1 The internal requisition form must be compiled in triplicate by the end user and the original plus one copy must be submitted to the relevant parent unit, who in turn will place a requisition for "Stores on Departmental Depots" to the Ministerial head office. The Ministerial head office will then place on order on the relevant oil company. 5.3.2 If the parent unit is self accounting and authorized to issue orders it may place all orders directly on the oil company. 5.3.3 The second copy of the internal requisition must be registered and filed in the unit requisition register. 5.4. RECEIPT OF FUEL, OIL AND LUBRICANTS 5.4.1 Upon delivery a delivery note from the Oil Company must accompany the fuel. 5.4.2 Before any fuel can be pumped into the bulk tanks the reading on the tankers meter must be taken. 5.4.3 A dipstick reading of the tank must also be taken before any fuel can be pumped into the tanks.
5.4.4 Immediately after fuel have been pumped into the bulk tanks a dipmeter reading as well as a meter reading of the tankers meter must be taken again to verify that the quantity pumped into the tanks corresponds with the quantity reflected on the delivery note. 5.4.5 Only after this verification process has been executed the delivery note must be signed by the receiving official and the representative of the oil company (discrepancies must be noted on the delivery note). 5.4.6 It must be noted however that the quantity on the delivery note will not always correspond with the quantity reflected on the internal requisition, due to specific capacities of compartments in the bulk tanks of fuel delivery trucks. A receipt voucher must not be made out for the quantity reflected on the requisition but only for the quantity received. 5.4.7 Immediately after receipt of fuel a receipt voucher must be compiled in triplicate in the fuel, oil and lubricant series, from the delivery note. 5.4.8 The original and a copy of the receipt voucher plus the original of the delivery note/invoice must be sent to the parent unit who in turn sends this to the Ministerial head office for payment. If, however the parent unit has authority to purchase fuel directly the receipt voucher and delivery note/invoice must be used for payment directly. 5.4.9 The second copy of the receipt voucher must then be used to do the necessary posting onto the main register. 5.4.10 The copy of the receipt voucher must be filed in, and recorded on the receipt voucher file in the fuel, oil and lubricant series. The requisition register must also be updated. 5.5. ISSUES OF FUEL, OIL AND LUBRICANTS 5.5.1 Fuel can only be issued to vehicles belonging to the Government. 5.5.2 For this purpose the daily fuel issue voucher must be used for all issues. 5.5.3 Before any fuel, oil and lubricants can be issued, the pump attendant must examine the trip authority to ensure that a vehicle is on an authorised official trip before he commences issuing. Under no circumstances will any deviation from this instruction be tolerated and pump attendants will be held liable for all fuel issued to vehicles on unauthorised trips. The driver of the vehicle must also supply the pump attendant with a fuel order where applicable. Fuel in "Jerry cans" will only be issued against special authority which must be attached to the daily fuel issue voucher.
5.5.4 If all the requirements contained in paragraph 5.5.3 have been met, the pump attendant can issue fuel or oil to a vehicle. 5.5.5 Immediately after fuel, oil or lubricants have been issued the following procedures must be followed: 5.5.5.1 The daily fuel, oil and lubricants issue voucher (which is kept at the pumps) must be filled in by the pump attendant and signed by the receiving official. This document is self explanatory and is supplied with completion instructions. 5.5.5.2 Issues for any specific day must be ruled off and a new sheet must be used for each day. This document must be viewed with importance as it contains vital information. 5.5.5.3 The quantity of fuel, oil or lubricants issued must be entered on the official fuel order where applicable. 5.5.5.4 The original plus the first copy of the fuel order if applicable must be taken from the fuel order book retained by the pump attendant. The third copy remains in the fuel order books. 5.5.5.5 The original and copy of the fuel order must be submitted to head office for financial reimbursement. 5.5.6 A separate daily fuel issue sheet must be completed and used for each pump, should a refuelling station have more then one pump. 5.6. ACCOUNTING 5.6.1 A main register sheet must be opened for each type of fuel, oil and lubricant. 5.6.2 Receipt vouchers as described for the receipt of fuel, oil and lubricants in par 5.4 of this chapter must be posted to the main register as a receipt. Issues as described in par 5.5 of this chapter must be summarized on a daily basis and an issue voucher compiled and posted in the main register as an issue. 5.7. CONTROL MEASURES 5.7.1 A dipstick reading must be taken daily at the same time preferably in the mornings. These readings must be recorded on the "fuel tank dip Zrecord". 5.7.2 The balance of the main register must be compared with the quantity fuel found at the dipstick reading in order to determine any discrepancies. 5.7.3 Discrepancies must be adjusted and investigated at the end of the month.
5.7.4 The discrepancy factor must be monitored closely and if deficiencies for the month exceeds 0,5% of the total issues for the month the matter must be taken up with the relevant Oil Company for immediate investigation and Treasury must be approached immediately after such on investigation, by means of a submission in accordance with T.I. C.A 0112 in order to get physical stock and register balances in agreement with each other. 5.7.5 Should monthly deficiencies not exceed 0,5% of the issues these discrepancies must be issued off main register by means of a discrepancy voucher which must be recorded in the discrepancy register. These discrepancy vouchers must be recorded on the schedule of the annual stock-taking report in order to get Treasury authorization. 5.8. CONCLUSIONS: It must be noted however that the accounting for oil and lubricants are exactly the same as for fuel.
n/. Fuel, Oil and Lubricants: Accounting Procedures 5.9.1 Fuel Tank Dip Record 158097 5.9.2 Daily Fuel, and Oil Issue Sheet 158100 5.9.3 Fuel Issue Summary
SC30 153097 FUEL TANK DIP RECORD To enable the fuel supervisor to check any variation between the fuel main register balance and the fuel held in the fuel tanks of the divisions, sub-division etc. this form must be completed daily. This form must be completed simultaneously with the dip readings at the same time each day and should not be completed by the person who is responsible for the issuing the fuel at the pumps. 3. The Fuel Tank Dip Record must be completed as follows: Unit The name of the unit division, sub-division, etc. where the fuel is stored. Pump Number If more than one pump is used per fuel type from the same tank, the number of pumps must be recorded here. Type of fuel The type of fuel on which the dip rcadinges is taken. Date The date at which the reading was taken. Time The time that the reading was taken. Readings should be taken at the same time each day to allow for temperature variations. Quantity Fuel Found At Dip The quantity of fuel found at the dip.
Balance Shown in Fuel Account The balance of fuel after issues of the and/or receipts of the previous day have been posted. Difference (surp or del) The difference between the actual quantity of fuel found at the dip and the balance reflected in the register. If the register balance is less than the quantity found at the dip, then it reflects a surplus and it must be recorded in the surplus column and the def column must be updated when the roister balance is more then the quantity found at the dip and reflects a deficiency. Remarks Differences in fuel levels and the action taken in this regard as well as any other matters that needs attention must be recorded here. Signature of the Supervisor The person in charge of the fuel account must sign the return regularly to indicate that he has checked the main register and that he is satisfied that all necessary action is taken in regard to matters recorded. SRSC30
SC31. 1.58100 DAILY FUEL, AND Oft ISSUE SHEET The daily fuel, and oil issue sheet is used to record and summarise issue of fuel and oil from tanks or contained to the individual vehicles. With infonnation from the Daily Fuel and Oil Issue Sheet an issue voucher for the total quantities of fuel and oil issued, is compiled and posted. 2. The Daily Fuel and Oil issue Sheet must be completed as follows Unit The name of the unit where issuing of fuel (from tanks or containers) is done. Page of Only to be used if the number of issues exceeds the lines on one page and more than one page is used per day, Date The date of issue. (A new sheet must be used each day). IV Number The issue voucher number is obtained from the issue voucher rester and is recorded here. Type of Fuel or Oil A description of the type of fuel or oil issue Pump Number The number allocated to the pump.
Meter Reading Start The reading taken from the pump before any issues are made for the day. It should be the same as the closing reading for the previous day. Meter Reading End The reading taken after the last issue of the day has been made. Veh Reg No The registration number of the vehicle receiving fuel or oil and must only be entered by the pump operator. Unit, Division, Sub-division-etc Vote The unit, divisions, sub-division etc vote which will he charged for payment of the fuel or oil received. Fuel or Oil Order Number The fuel order number obtained from the Order for Fuel, Tyres, Repairs and Services, form 17-2/0117 of the relevant vehicle. Trip Authority The trip authority number obtained from the Official Vehicle Trip and Authority and Log Statement, form 1.59883. Km Reading The kilometer reading of the vehicle at time of issue. Quantity issued The quantity of fuel or oil issued to the vehicle is to be filled in by the pum p operator. (It should be noted that the pump operator should endeavour to stop the pump at the nearest full litre when filling of vehicles are done). if this is not possible the correct quantity to the nearest decimal point must be indicated.
Pump Reading The pump reading is taken every time after fuel or oil is issued to individual vehicles. M/SPrviro The identification or service number of the driver must always recorded and must correspond with the particulars of the official to when the trip authority is authorised. Rank The rank or appointment of the trip authority holder. Name The name of the trip authority holder and must be printed. Signature The signature of the trip authority holder. Total carried forward Only to be used if more than one form is used per day. SRSC3 1