Paragraph 55 Accountancy and Control of Qualifying Nuclear MaterialF1

System description: describe the qualifying nuclear material accountancy system, method of recording and reporting accountancy data and procedures for account adjustment after inventory change and for correction of 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, microfilm, etc.) and who has responsibility and authority; identify the source data (e.g. shipping and receiving forms, the 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;

3. iii)

   Shipments;

4. iv)

   Physical inventory: describe procedures, scheduled frequency, methods of operator’s inventory taking (both for item and/or mass accountancy), including relevant assay methods and expected accuracy, access to qualifying nuclear material, possible verification methods for irradiated qualifying nuclear material, methods of verification of qualifying nuclear material in the core and list major items of equipment regarded as qualifying nuclear material containers;

5. v)

   Nuclear Loss and Production (estimation of limits);

6. vi)

   Operational Records and Accounts (including method of adjustment or correction, place of preservation and language);