Who must maintain JP5 accounting and inventory records?

• A. Stock Control Financial Section (S-1F)
• B. Fuels Division (V-4)
• C. Supply Officer
• D. The V-4 Division Officer

Answer: (A)

Maintaining JP-5 accounting and inventory records is handled by the Stock Control Financial Section because this unit is responsible for stock accountability and the financial recordkeeping for inventory items, including fuels. Their role ensures an accurate ledger, proper tracking of receipts and issues, and clear audit trails. The Fuels Division manages the day-to-day fueling operations and storage, not the official records. The Supply Officer has overall responsibility for supply, but the formal accounting responsibilities are centralized in S-1F to keep duties separated and ensure precise, auditable records. The V-4 Division Officer oversees the division’s operations, not the mandated accounting documentation.