The DD Form 1348 (6-pt) is used for documenting fuel transactions. The serial number of the document to be used for in-flight refueling will be Fill. The complete document number will include the following data: l l l Unit identification code (UIC) of the receiving squadron preceded by art R or V Julian date and serial number with the date being the date when the tanker service is performed and serial number Fill When feasible, include the aircraft bureau number of the aircraft that was refueled When it is necessary for the tanker to dump fuel while performing tanker service, regardless of the justification, the tanker squadron will absorb the cost. The squadron performing the tanker service must settle with the SAC 207 activity about the fuel received in conjunction with financial reporting. The tanker squadron must account for the total fuel received for squadron operations and total dispersed to other aircraft. For example, the total sum of fuel for the period is 10,000 gallons at ||content|| .16 per gallon with the total being ,600.00. The tanker squadron consumed 7,000 gallons for operations and 1,000 gallons each is dispersed to three other squadrons. It is necessary to prepare four separate DD Form 1348s (6-pt) to effect the settlement. The tanker squadron posts ,120.00 to the OPTAR and each receiving squadrons posts ||content|| ,160.00 to their OPTAR. Table 6-3 lists how the documents are prepared for the transactions. During deployment, the pilot of the tanker squadron is responsible for filling out an in-flight refueling report after completing the mission. The material control officer of the tanker squadron is responsible for providing the local in-flight refueling form to the pilot. The carrier air wing commander is responsible for the Table 6-3.-Tanker Squadron Fuel Documentation coordination of transactions between the tanker and recipient squadrons. The tanker squadron can obtain a credit for fuel by preparing a DD Form 1348 (6-pt) in the same manner as the DD Form 1348 prepared to load the tanker aircraft. The document number must also be the same except the quantity must be equal to the sum of fuel quantities transferred to other squadrons. The remarks block of the DD Form 1348 must contain the phrase J1 CREDIT. The in-flight refueling procedures also apply to squadrons using the Buddy Stores method of refueling. Fuel Received from the Air Force.— When fuel is obtained from the Air Force tanker aircraft, the receiving squadron will forward a DD Form 1348 (6-pt) to the tanker Air Force unit. The receiving squadron must request the tanker unit to maintain the document number and fund code in the Air Force billing document. Ensure the date of the refueling and the bureau number of the aircraft refueled are entered in the remarks block of the DD Form 1348 (6-pt). The address of the Air Force unit can be obtained in the DOD Activity Address Directory, DOD 4000.25-6-M, normally held at the supporting shore station or ship. Summarization of Transfers The value of material transfers and issues to other operating units and shore activities are summarized month] y. The summarization affects the necessary appropriation, subhead, operating budget, and cost accounting adjustments. The summarization does not include the Material Turned In to Store (MTIS) for credit. The mechaninized format or the Summary of Material Receipts/Expenditures, NAVCOMPT Form 176, is used to submit the report. The report is prepared and submitted to DAO on or before the 5th day of each month following the month in which the transactions were made. THE A SUMMARY.— This summary is used to effect funded (chargeable) adjustments between appropriations, subheads, and operating budgets. This also applies to adjustments between operating budgets within an appropriation and subhead. The A summary credit is applied to the type commander of the transferring activity by the DAO. THE FUEL A SUMMARY.— This summary is prepared monthly by the fleet commander only. This report is based on the information in the Navy Energy Usage Reporting System (NEURS) report that is submitted to the fleet commander. 6-23