Accounting of POL

Accounting of POL

    In this modern life we con not move forward without POL. Today we want POL everywhere. From the modern machineries to simple grass cutting machine, all of are required POL. So this is the time we want to learn something about procurement, demand and accounting of POL for smooth functioning. 

    POL is nothing but Petroleum Oil and Lubricants. And they are Petrol, Diesel, Kerosene Oil, Lubricating Oils and Grease. 

     The requirement of POL in BRO is based on the WORK PLAN/ Job. Considering the total requirement of all TFs, CE will submit demand to HQ DGBR who in turn advice DGS&D for concluding contract with oil companies. After concluding the contract CE/DDOs to place SO on oil companies along with dumping schedule (except lubricants) so that oil companies can deliver the oil at required site through their oil tankers. The lubricants are to be collected by the SSTC directly from oil companies and further distributed to units as per their requirements.

   Demanding of POL The units will place demand to SSTC, based on the veh/eqpt/plqnts held on their ledger charge, as per the form IAFZ-2206 – Part I (R) (POL Indent). The quantity indented for will be drawn from SSTC on allotted day with duplicate copy of indent. The quantity received from SSTC will be taken on ledger (IAFZ-2109) charge. 

    As per dumping schedule the oil company will dispatch POL by oil tanker at required site. The following procedures will be kept in mind while unloading an oil tanker.

i.	Park the tanker on a leveled platform at least 30 min so that the POL will settle down and constant for correct dipping.
ii.	Check the dipstick then measure and confirm marking is as per the calibration chart held with tank driver for all compartments. (Face A, B &C etc.)
iii.	Check lock provided by the oil company and ensure it is not opened. Then hand over the key held with unit to tank driver for open it.
iv.	Check water contamination in the oil by applying water finding paste on the bottom of dipstick and dip in oil.
vi.	Release the valve lever to down position.
vii.	Take the measurement/ dip as per dip stick (of respective veh as per calibration) from different compartment and check the correctness.
viii.	Check the temperature of POL in the compartment and note it.
ix.	Collect sample on fresh bottles from different compartment and get signature of PO/one member of BOO and tank driver on sealed bottle with challan No & date. The same should be kept under custody till date when the product completely exhausted.
x.	Check the specific gravity of the product and its correctness from challan.

      Shrinkage is a term under which the POL product’s volume changes (reduce/increase) due to temperature variation from where the product filled and place where unloading it. In generally it is seams that the product reduced due to the temperature at unloading station is less than the same at filling station. All losses due to shrinkage should be borne by the consignee as per terms and conditions of contact. The oil company will not take any responsibility for the volume loss of POL due to shrinkage/temperature variation. However, while unloading the loss of POL due to shrinkage should be endorsed on challan by BOO under tanker driver’s signature. Actually the loss seams due to shrinkage is not a loss, the product only shrinkages its volume due to temperature reduces. The correct quantity is there but it is not seams by volume. If the product’s temperature increased by any means the required quantity will available there.

      The calculation of shrinkage is as under :-

      or Petrol shrinkage is 1.2 Liter/degree centigrade/KL. (known as ‘C’- Constant                    For HSD and K/ Oil shrinkage is 0.9 Liter/ degree centigrade/KL.

      The shrinkage of a product in liter = C/1000 x Temp variation x Qty of product.

 For Eg, A product of HSD 08KL Filled in a tanker at 27 degree centigrade and the same unloading a place where a temperature of 16 degree centigrade.

     Here temp variation = 27-16= 11(-) (Mind it, if the temp variation come in positive (+) then the product volume will be increased. (ie, the unloading temp if higher than the filling temp), ‘C’= 0.9 and Qty = 8000 Lit. There for total shrinkage = 0.9/1000 x11 x8000 = 79.2 Liter say 79 Liter. 

     Please mind an another thing that, while measuring the dip of product in tank, dip should be according to the shrinkage, sometimes the dip may be too below than the required shrinkage/ reduced level. That means the product might be less than 7921 Ltr (8000- 79). In that case the tank driver will responsible for (and he may fill the tank from his vehicles tank or otherwise) the reduced quantity should be endorsed in challan. The quantity may be taken as tank capacity divided by the dip mark length in ‘mm’ of corresponding tank will get approximate quantity per mm.

      For petrol the ‘C’ use as 1.2, in above case if petrol brings in place of HSD, the shrinkage loss may be approximate 106 lit (1.2/1000 x 11 x 8000).

      If satisfied, then unload POL as early as possible to the KSP or empty barrels. If unloading to an underground tank, then the dip of the product already in the tank should be measured and noted in register before unloading. If unloading to empty barrels, try to keep all 200 Lit (DGOS) barrels (200 Lit in 80 cm dip). If lub oil barrels are using, then it must be 210 Lit in 80 cm dip and take measure accordingly.

     After unloading the product, run the tanker and let driver to sudden break the vehicle in forward reverse direction so that the hidden POL should be come down to the delivery pipe and it should be collected finally.

     After unloading, the product will keep idle for half an hour to settle down of charving action and dust/ mud/sand/water etc if any are unfortunately entered in the underground tank. Then measure the after unload dip of the product and note in register.

    If the POL bouzer received by the user unit, (where dett SS&TC not detached) then the product trade challan will be signed by rep of the user unit and same should be taken on ledger charge. Based on the receipt information from user unit along with POL intent, BOO copies and pre receipted trade challan in 04 copies, SSTC will take complete quantity on ledger charge. The shrinkage quantity as per shrinkage loss formula incorporated in the trade challan should be charged off from ledger by CIV after completion of all transactions. The shrinkage loss will not be regularized by preparing Loss statement. The CRC should only be cleared by consignee (SSTC).

    Issue voucher for the quantity physically received by the user unit will be floated for their acceptance in order to complete the transactions between SSTC and user unit.

    Retail ISSUE of POL to Veh/Eqpt/Plants the issue of POL to unit veh/Eqpt/Plant should be carried out on every day after completion of day’s work up to the maximum capacity of the tank on the last hour directly from KSP. If eqpts and plants are away from the KSP location, then it’s tank should be filled by the help of refueller. Where ever refueller is not available, required arrangements to be provided to fill the V/E/Ps tank every day at work site.

  The following documents should be maintained while retail issue of POL to veh/Eqpt/Plants. 

            (i)   IAFZ-2206 Part I (R) POL retail issue voucher (POL Requisition). It should be signed by driver /operator while receiving POL for their veh/ Eqpt/Plants.

        (ii)  Quantity of issue should be entered in IAFZ-2209 (R) Drivers Car Diary or IAFZ-2207(R)Duty Slip / Log sheet with date, under signature of I/C POL.

            (iii)     Daily issue should be charged off from Baby Ledger.

            (iv)   After 10/15 days (as desired by OC unit) total issue should be charged off from stock ledger IAFZ-2109 as per Issue voucher IAFZ-2206 Part II (R).

            (v)   After complete issue of a month, the daily entry of POL as per Car diary or Duty slip/Log sheet should be closed and balance quantity of POL after considering the consumption, should be brought forward for the next month.

            (vi)   Daily entry of POL and mileage/HRs performed by the veh/eqpt/plant for the month as per Car diary or Duty slip/Log sheet should be entered in the Mileage Card IAFZ-2212 (R).

           The documents mentioned at srl No (i), (ii), (iv)and (vi) are auditable and should not be transferred if Veh/Eqpt/Plants transferred to other unit/ Project.   

            Retail ISSUE of POL to other units the issue of POL to other units are in two ways.

            (i)   Collection of POL in empty barrels/tanks since their stock completely exhausted.              (ii)   Other unit veh reached unit location under starvation of POL and filled fuel tank as per availability/ their demand.

In first case: (i) They demanded POL as per POL intent.

                    (ii) Issue carried out on convoy note.

In second case: (i) If veh from other project, authority letter for collection of POL should be produced.                                                                                                                         (ii)   Issue should be entered in duty slip with item, qty, date, unit code and signature of I/C POL.                                                                                                      (iii)   Prepare POL requisition in triplicate and hand over one copy to the driver, for other units advance information/ receipt.

In both the cases: Issue voucher under support of convoy note/POL requisition should be floated in triplicate for issued quantity of POL to the concerned unit for their acceptance and early return. (If issue made for other TF’s unit/Project then prize voucher should be floated)

 Issue of POL from KSP: the following points are noted:- 

(i)    KSP should be calibrated properly from respective oil company with their seal.

(ii) Every day before and after issue, underground tank dip reading and  respectivetotaliser reading should be noted in dip register without fail.

(iii)   Total issue of the day should be tallied with difference between totaliser reading of the day and previous day’s.

(iv)   The delivery pipe and nozzle should always keep clean and hold its proper place.

(v)   The ventilator pipe of the tank should be checked for any bee hut and it always opened.

(vi)    The inlet pipe of the tank should be properly tightened so that water could not be entered.

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