Analytical activities in agricultural organizations of the region on the issues of accounting and handling fuel for motor vehicles. As a result, a number of problematic issues were identified.

In particular, the accounting procedures for the movement of fuel and lubricants (hereinafter – F&L) established by some organizations do not fully ensure their safekeeping, which allows violations of accounting and reporting legislation.

The methodological aspect of accounting often addresses the accounting of F&L only at storage sites (warehouses); the procedure for tanks on motor vehicles is not defined. Proper internal control over the accuracy of data on fuel levels in vehicle tanks is lacking – annual inventory is not conducted, nor is inventory performed when material responsible persons change.

There is a risk of violating the document flow schedule regarding travel sheets, on the basis of which fuel is written off from the accounts of machine operators and drivers. Operators may have had travel sheets for several days of work in their possession when daily reporting on travel sheets was required.

In organizations where the methodological aspect of accounting clearly defines control over fuel residuals in tanks, inventories are conducted only formally, and the coverage of vehicles is measured by only a few percent.

Travel sheets sometimes omitted certain details that are essential for determining the volume of fuel write‑off (speedometer readings, fuel residuals at departure and return, and cargo weights were not recorded).

There were cases of excess fuel in tanks. In some instances, travel sheets recorded residuals that significantly exceeded tank capacities.

Vehicles were used with faulty navigation equipment, leading to unreliable data on fuel volumes in tanks.

Proper internal control over fuel movement in leased motor vehicles was lacking.

The approved fuel consumption norms for equipment did not reflect actual consumption, as savings were documented during agricultural work, often exceeding 50%.

Information on these matters has been sent to local executive and regulatory authorities to take appropriate measures to bring order to the accounting and movement of F&L. Details on specific incidents were also forwarded to law enforcement agencies.