CHAPTER 5

FUEL, OIL AND LUBRICANTS: ACCOUNTING PROCEDURES_

5.1. TERMINOLOGY

5.1.1 Petroleum/Fuel

Petroleum/Fuel is any inflammable oil or product thereof i.e petrol,

diesel, paraffin etc.

5.1.2 Oil

Oil is a liquid lubricant or preservative i.e rifle oil, motor oil etc. which
is used for lubrication or preservation.

5.1.3 Lubricant

a Lubricant is a non-liquid matter which is used for lubrication

purposes i.e grease.

5.2. GENERAL

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