Which of the following is not part of the MBAPS documentation required?

Sales reports are not considered part of the Minimum Basis for Advance Planning and Scheduling (MBAPS) documentation required for fuel handlers. The focus of MBAPS documentation is primarily on operational information relevant to fuel management, including the management of inventory levels, loss tracking, and supporting documents that validate the data being reported.

Inventory counts are crucial as they provide a snapshot of the current stock levels, making it necessary for accurate planning and supply management. Supporting documents serve as evidence for transactions and conditions pertaining to fuel handling, ensuring compliance and accountability. Loss reports help in identifying and addressing discrepancies in fuel handling processes, which is critical for maintaining operational efficiency and safety.

In contrast, while sales reports may inform overall business performance, they do not directly pertain to the essential fuel handling processes governed by MBAPS requirements. Thus, they are excluded from the documentation considered necessary for effective fuel management.