Just for knowledge sake. This report should be of immense help to those seeking simple but technical report writing skills. My job some years back.

1. AFRICAN PETROLEUM PLC
AP SERVICE/FILLING STATION OPERATIONS REPORT
(KANO, KADUNA, MINNA AND ABUJA)
(PERIOD: 1ST
JANUARY-18TH
JULY 2008)
SURVEILLANCE AND OPERATIONAL AUDIT REPORT

2. Confidential Surveillance & Operational Audit Report
EXECUTIVE SUMMARY
This report on AP Own, Dealer Assisted and Dealer Developed Outlets in Kano, Kaduna, Minna and Abuja is to enable management
ascertain the levels of vulnerability and risk exposures inherent in select retail outlets activities in the north and also to recommend the
way forward.
(1) SCOPE OF THIS ASSESSMENT/AUDIT REPORT
The following key areas of risk exposure were assessed/audited; Operational Policy Compliances/Lapses, Maintenance Policy
Compliances and House Keeping Records. Our audit assessment covered products sourcing/deliveries, possible diversions,
determination of foreign products in outlets, possible siphoning of products from underground tanks, time taken to deliver products to
outlets by transporters, and compliances with relevant petroleum agencies.
(2) SUMMARY OF CRITICAL OBSERVATIONS & MAJOR FINDINGS
Key outcome of our surveillance/audit assessment of AP outlets in Kano, Kaduna, Minna and Abuja have our major findings as follows:
S/no. CRITICAL
OBSERVATION
DETAILED CRITICAL
OBSERVATION
IMPLICATION/THREAT
TO ORGANIZATION
RISK LEVEL CONCERNED
HIGHEST OFFICER
RECOMMENDATION
i. Hoarding. AP Bello Road SS,
Kano was observed
hoarding 2,100
liters of DPK on
Appointed Dealer’s
instruction.
Reduced turnover.
Poor corporate
image. Breach of
coy procedure on
sale of DPK. Sub-
optimalization.
High. GMM Suspension of
Appointed Dealer
for 6 months from
sale of DPK.
ii. Quantity Inflation. AP Club Road SS,
Kano and AP
Angwa Sanusi SS,
Breach of coy
procedure on sale
of DPK. Reduced
High. GMM Suspension of
Appointed
Dealers for 6
2July, 2008 Spot Checks of North Region

3. Confidential Surveillance & Operational Audit Report
Kaduna were
observed selling
more than 50 liters
of DPK per buyer.
circulation of
product to many
families. Poor
salesmanship.
months from sale
of DPK.
iii. Employee unethical
practices.
AP Kano staff
allocated and sold
to themselves 3,000
liters and 2000
liters of DPK out of
the 1st
and 2nd
deliveries to AP
Club Road SS,
Kano.
Staff putting self
interest above coy
interest. Trading
with product at
coy expense.
Creating artificial
scarcity.
Thwarting coy
effort on DPK
circulation.
Breach of coy
procedure on sale
of DPK.
High. GMM All staff involved
to should be
queried. (see list
of staff attached).
iv. Diversion and
siphoning of PMS
101,359 liters of
PMS delivered to
AP Buhari SS,
Abuja was either
diverted or
siphoned from
underground tanks
as they could not
be accounted for.
Starving AP outlet
of product.
Creating artificial
scarcity at outlet.
Poor corporate
image.
Possible DPR
sanction.
High. GMM/GMO Appointed Dealer
to be suspended
for 6 months.
v. Artificial stock out
of lubricants.
AP Km 3 SS,
Mondo, Kaduna
(DD outlet) was not
given lubricants
already paid for
even after paying
repeated visits to
Reduced turnover/
revenue. Artificial
stock out
situation. Poor
store keeping.
Poor corporate
image.
High. GMO RDC, Kaduna
should be
queried.
3July, 2008 Spot Checks of North Region

4. Confidential Surveillance & Operational Audit Report
Kaduna Area Office
for days.
vi. Safety concern. All the fire
extinguishers at AP
Keteren Gwari SS,
Minna had expired.
Also all fire
extinguishers at AP
NICON II SS, Abuja
were near their
expiry date. (Expiry
date 23/07/2008)
Loss of entire
outlets. Reduction
in annual
turnover. Loss of
revenue.
High. GMO Regional
Engineer, Abuja
to be queried.
vii. Poor record
keeping.
No DSS in 90% of
outlet visited.
Concealment of
transaction
details.
Destruction of
audit trail.
Possible
manipulation of
figures for
dishonorable
intentions.
High. GM(CS&CS) At least two years
stock of DSS to
be printed and
distributed to all
regions.
(5). CONCLUSIONS
While commending the appointed Dealers of all categories of AP Outlets in the Northern Region, it is our sincere opinion that for
African Petroleum plc to maximize her market share and optimize her sales potentials firmness should be the watch word and the
benchmark upon which subsequent performances will be measured should be industry best practices.
Meanwhile, the GMM, RSM, RM (North) and GMO are requested to note all the failings/shortcomings that were identified in this report
and follow all the recommendations as prescribed by BRM.
4July, 2008 Spot Checks of North Region

5. Confidential Surveillance & Operational Audit Report
Finally, all the queries/observations raised were based only on those issues that came to our attention during the course of
the audit exercise and are not necessarily comprehensive enough to have covered all transactions for the period under
review.
ENDORSEMENT
Risk Assessment Team/Auditors:
Michael Mazogi…………………………………………Sign:…………………………………….Date………………………
Auditor, Business Risk Management
5July, 2008 Spot Checks of North Region

6. Confidential Surveillance & Operational Audit Report
Finally, all the queries/observations raised were based only on those issues that came to our attention during the course of
the audit exercise and are not necessarily comprehensive enough to have covered all transactions for the period under
review.
ENDORSEMENT
Risk Assessment Team/Auditors:
Michael Mazogi…………………………………………Sign:…………………………………….Date………………………
Auditor, Business Risk Management
5July, 2008 Spot Checks of North Region