Paragraph 34 Accountancy and Control of Qualifying Nuclear MaterialF1

System description: describe the qualifying nuclear material accountancy system; method of recording and reporting accountancy data and establishing material balances; frequency of material balances; and procedures for account adjustment after physical inventory, mistakes, etc., under the following headings (include specimen forms for all procedures)—

1. i)

   General: state what general and subsidiary ledgers will be used, their form (hard copies, tapes, microfilms, etc.) and who has responsibility and authority; identify the source data (e.g. shipping and receiving forms, internal transfer documents, physical inventory forms, initial recording of measurements and measurement control sheets); describe procedures for making adjustments, the source data and records and how adjustments are authorised and substantiated;

2. ii)

   Receipts (including method of dealing with shipper/receiver differences and subsequent account corrections, the checks and measurements used to confirm qualifying nuclear material content and the persons responsible for those determinations);

3. iii)

   Shipments (products, waste, measured discards);

4. iv)

   Physical inventory: describe procedures (including basic inventory approach, i.e. planning, organising and conducting the inventory, prelisting, use of prior measurement data, who has primary responsibility, how process clean-out is accomplished, accountancy of process residual hold-up), scheduled frequency, estimated distribution of qualifying nuclear material, methods of operator’s inventory taking (both for item and/or bulk accountancy, including relevant assay method), accessibility and possible verification method for qualifying nuclear material, expected accuracy and access to qualifying nuclear material and list major items of equipment regarded as qualifying nuclear material containers;

5. v)

   Measured discards (method of estimation of quantities per year/month, method of disposal);

6. vi)

   Retained waste (method of estimation of quantities per year, method and envisaged period of storage, possible subsequent uses);

7. vii)

   Unmeasured losses (indicate the methods used to estimate unmeasured losses);

8. viii)

   Operational Records and Accounts (including logbooks, general ledgers, internal transfer forms, method of adjustment or correction, retention location, languages, control measures and responsibility for records);