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Fuel Oil Inventory Internal Control Questionnaire

Fuel Receiving Procedures

Fuel Received By Barge

1. Does your plant use a public gauger for deliveries received from vendors?

2. Does the public gauger take tank level and temperature readings before and after unloading?

3. Do your plant personnel receive a Fuel Transaction Report (FTR) with each shipment?

4. Do your plant personnel read gauges or tape tanks before and after deliveries of FPC owned fuel?

   Fuel Received By Truck

5. Do your plant personnel make sure that the driver has the proper paperwork which should include the FTR and meter ticket?

6. If trailer compartments have been sealed with the seal numbers noted on the FTR, do your plant personnel check to insure that the seal numbers correspond and the seals have not been broken?

7. Do your plant personnel compare Fuel Transaction Report (FTR) quantity with meter ticket? If the plant does not have a meter, do plant personnel compare the truck's gallon markers to the truck meter ticket for reasonableness?

8. Do your plant personnel check each trailer compartment before unloading to insure that it is filled to the proper benchmark?

9. Do your plant personnel visually check each trailer compartment after unloading to insure that it is completely empty?

10. Are all valving operations, other than valves on the truck, performed by your plant personnel?

    Fuel Received By Pipeline

11. Do your plant personnel have a pipeline representative or public gauger present when oil is received? If so, is the temperature of the oil in the tank checked with a dip thermometer before any oil is pumped into the tank?

12. Do your plant personnel take a tank level reading before and after unloading?

13. Do your plant personnel record on a tank log the amount of oil received as calculated by the before and after tank readings?

14. Do your plant personnel compare the amount calculated as received to the FTR which is received later? If so, do they record any differences on a "variance" log?

    Fuel Received By Railroad Tank Car

15. Do your plant personnel check to insure that the seals on the cars are unbroken and that the seal numbers agree with those on the FTR?

16. Do your plant personnel open the top hatch on each car and check oil level against the benchmark?

17. Do your plant personnel receive a Fuel Transaction Report (FTR) with each tank car?

18. Do your plant personnel put a meter ticket into the unloading meter for the first unloading of the day?

19. Do your plant personnel compare the FTR quantity with the meter tickets?

20. Do your plant personnel visually inspect each car after unloading to assure that the car is empty?

21. Do your plant personnel list the car number and type of fuel unloaded each day on a log?

    Tank Level Measurement

22. Do your plant personnel take daily level measurements as close to midnight as possible by reading the automatic side gauges? If not, at the same time every day?

23. Do your plant personnel tape the tanks on the last day of each month?

24. If so, do they adjust the side gauge as appropriate and take gauge readings as close to midnight as possible?

25. With respect to water found in tank:

    On a monthy basis:

    Is the inventory reported gross (inclusive of water)?

    Is the amount of water measured reported to Fuel Accounting either in the fuel inventory tracking system, on the adjustment explanation report or by memo?

    At year-end:

    Is an adjustment to ending inventory reported in fuel inventory tracking system if the amount of water measured is +/- 1% of inventory or more?

    Tank Temperature Measurement

26. Do your plant personnel take temperature readings daily at the same time level measurements are made?

27. Are temperature readings for tanks which have multiple thermometers averaged by your plant personnel including only those known to be immersed in the oil?

28. Do your plant personnel check the oil temperature measurement devices for accuracy at least semiannually, or more often if they appear to have become inaccurate for any reason?

    Calibration Procedures

29. Do your plant personnel calibrate the side gauges when variance exceeds 1"?

30. Do your plant personnel calibrate the temperature measuring devices at least semi-annually?

    Fuel Transaction Report (FTR)

31. Do your plant personnel use FTR's in sequential order?

32. Do your plant personnel mark those FTR's which cannot be used as "Void" and forward all copies to System Operations?

33. Do your plant personnel round the fuel amounts shown on the FTR's to the nearest whole barrel?

    Fuel Inventory Procedures

    Daily Tank Inventories

34. Do your plant personnel record the inventory values in their local log book for sending related information to input clerks at System Fuel Operations?