Крючков Фундаменталс оф Нуцлеар Материалс Пхысицал Протецтион 2011

	KMP–1:
	––––––––
	Check of	FE	KMP–2:
Pellets of	attributes;			FE
	weighing;		––––––
	neutron	LOADING
	measurement of
UO2			Gamma
	U–235 mass;
	samples for NM	DEPT.	spectrometry
	analyses
		KMP–3:
		––––––––
		Weighing;
		neutron
		measurement
		U–235 mass

Scrap

Fig. 2.2. Measurements of NM flows at KMPs

Another example of attributes used efficiently is the procedure of the NM physical inventory taking in MBAs. This procedure determines all NM inventories in an MBA through:

∙checks of NM for presence and integrity;

∙checks of seals for integrity and identification of same;

∙counting of existing items;

∙weighing of items;

∙accounting and verifying measurements.

A physical inventory taking involves examination of accounting records and the listing of the existing NM (inventory listing (IL)). Nuclear material is measured and the physical inventory of NM in the MBA is determined (physical inventory listing (PIL)).

The NM integrity and accounting quality are determined from the conformity of the NM physical inventory and the NM documented for the MBA. The establishment of this conformity is called NM balance closing

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for the MBA. Formally, the NM balance in the MBA can be written as the following equation:

ID = PI – BI = PI – IN + DE – I,

(2. 1)

where ID is the inventory difference; PI is the physical inventory of NM in the MBA as determined in the given PIT; BI is the book inventory of NM in the MBA as of the physical inventory taking start point; IN is the determined and documented NM quantity increase over the given material balance period (MBP); DE is the determined and documented NM quantity decrease over the given MBP; I is the inventory of NM in the MBA as determined and documented as of the given MBP start point. More details on the NM physical inventory taking and balance closing procedures are discussed in Chapter 6.

Basic requirements to organization of NM accounting and control in MBAs

When an MBA is established, one shall specify:

∙the types, forms and quantities of NM as may be therein (that is, the NM category);

∙the system of authorized NM locations. Each location should have a unique identifier;

∙personnel with access to NM in the given MBA;

∙the MBA has NM key measurement points defined to be provided with required instrumentation;

∙the physical inventory taking procedure is developed;

∙the forms of and the keeping procedures for accounting records are determined;

∙the responsibility for storing all NM inside the MBA shall be placed on a custodian with whom a contract is made as to accountability under the Russian Federation Labor Code.

The custodian’s major responsibilities are:

∙execution of documents for NM shipments/receipts and all NM transfers into and out of the MBA;

∙the keeping of accounting records and preparation of reports to superior organizations;

∙participation in physical inventory takings;

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∙ making the enterprise executive staff aware of all NM deficiencies detected.

References

1.Основные правила учета и контроля ядерных материалов.НП– 030–05. Утверждены Постановлением Федеральной службы по экологическому, технологическому и атомному надзору N 19 от 26 декабря 2005 года. М., 2005.

2.IAEA Safeguards: Guidelines for States Systems of Accounting for and Control of Nuclear Material, IAEA/SG/INF/2, IAEA, Vienna (1980).

3.Концепция системы государственного учета и контроля ядерных материалов. – Постановление Правительства РФ от 14 октября 1996 г.

№1205.

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CHAPTER 3

INFORMATION SYSTEMS OF NM ACCOUNTING

Information systems are central to accounting and control of NM. It is exactly where all data is generated as required to plan activities with NM at all (state, agency and operator) levels.

This chapter looks into how NM accounting information systems are built at the federal and operator level.

3.1. Tasks of NM accounting information systems

An NM accounting information system addresses a spectrum of tasks involved in NM handling.

1.Management tasks. The first point to note is that no activities can be planned efficiently and no NM can be managed in the process of these activities without credible NM data in hand. So NM data is fundamental to an advanced NM management system at state, agency and operator levels.

2.NM control tasks. An information system provides data for control activities undertaken both by internal departments (e.g. corporate administrative control of NM) and by outside organizations (e.g. control by Rostekhnadzor of Russia).

3.Protection tasks. An information system that is accurate and responds rapidly to changes in the NM condition also has a protection role since it is what helps detect NM-related anomalies. Besides, computerization of data handling processes and generalization of information on inventories and movements of nuclear material in the form of a server-based centralized database are factors that contribute to prevention of unauthorized transactions with NM. The centralized database is accessible to persons in charge who can check what is taking place at the facility against database-contained custodians’ reports. This, therefore, gives NM an improved traceability.

3.2.Basic requirements to NM accounting information systems

Quality of reported NM data. NM data provided by an accounting information system at any level is expected to meet the requirement of credibility, completeness and timeliness. The current approach to accounting and control of NM is based on the measured NM balance and is intended to ensure the above requirement. It is exactly based on these measurements that NM data is generated. All NM in each MBA shall be totally checked at regular intervals (the physical inventory taking

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procedure). NM is presently accounted for using up-to-date computer-based data processing technologies.

Data security. NM data security, accessibility and access partitioning are the major requirements to NM accounting information systems contained in the General Rules. Means to support these and other regulatory requirements to the NM accounting information systems are developed intensively as part of advanced computerized accounting systems.

3.3. Enterprise-level structure of NM accounting information systems

MBA is an elementary autonomous structural unit having a corporate information system operating as part of it. It is exactly MBA that the primary and most complete NM information is generated in. This information is further analyzed, processed and consolidated for the area reported on to form a single report. The consolidated data is then forwarded to superior levels. Therefore, an enterprise NM accounting data system integrates consolidated data on each MBA.

Structure of the information description of NM in MBAs

The attributes and essential parameters of all NM within the MBA are documented, including NM types, forms and quantities. Identifiers are used to document expressly NM and the authorized locations thereof in the MBA. All NM measurements done and data of the instrumentation used are recorded. Absence of unauthorized access to NM is characterized by identification tags of TIDs. All significant operations done with NM are also documented.

All accounting operations in the MBA lead ultimately to as detailed information as it can be generated for each item with NM. The maximum of information description detailing, as combined with the localization up to the MBA level, enables balance closing for these regions and detection of a significant difference between the documented quantity of NM and its physical inventory at the MBA level, while controlling the quality of the NM handling information description within each MBA.

The data noted above is booked in special journals of NM handling operations and in NM accounting registers (a general ledger and several auxiliary ones) for MBAs in the form of electronic databases. The information system is so realized in paper and electronic forms. These two accounting data keeping forms are mutually complementary and enable online and reliable storing and handling of NM data.

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Two types of information: accounting data (original and book records) and reports on NM, are stored and generated in the information system with respect to NM in the MBA.

System of MBA accounting records

An information system for NM accounting in an MBA is operated in accordance with generic requirements to NM accounting records (in accordance with the general rules, NP–30–05). The a ccounting documents kept for an MBA contain data on each NM type, including the NM inventories in the MBA, changes in NM quantities in the MBA and updates to entries in accounting records. Respective documents also contain additional data, including calibration, test and check data for all instruments; sampling data and sample analysis results; measurement quality check data and more.

No information in accounting records is subject to elimination. It should be at all times accessible to be further examined. Erroneous entries and later entries given new accounting numbers shall be kept in accounting records.

The system of MBA accounting records is a set of:

∙initial NM records;

∙books;

∙an MBA bookkeeping subaccount on the enterprise account.

Initial MBA documentation

Initial documentation is formed by the combination of all accompanying documents for the MBA NM inputs and all NM measurement data (e.g. from physical inventory takings). This documentation is an essential and important part of the entire information system. The so formed initial data is further logged, processed and analyzed. Therefore, credibility checks of the data in initial documents and the secured keeping thereof are the prime tasks with respect to this.

MBA and enterprise books

The NM in an MBA is booked in journals of daily NM operations, in the general ledger and auxiliary ledgers for the MBA NM accounting purposes and so on. The operations that change the balance of the material at the enterprise are booked in the general ledger. This data gives a general

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notion of the enterprise NM condition and is kept by the NM A&C department.

These accounting records were kept earlier as well, still conditions have changed and now require:

∙mandatory regular NM measurements to show not only measurement data but also the accuracy thereof;

∙operation of electronic accounting data as server-based databases. Changes in NM in the form of transactions are logged in databases.

One important note is that multiple entries on NM in records at different levels make it easier to detect errors (by checking various ledgers and listings of NM inventories) while, at the same time, make it more difficult to falsify entries on NM handling operations.

NM accounting on bookkeeping account

Each organization having nuclear material shows it on its bookkeeping account. Enterprise accounts may be arranged differently as depends on a great deal of factors. Normally, an MBA has a subaccount on the corporate bookkeeping account to enter the following for each NM type: NM inventories, NM receipts and shipments, as well as NM accounting measurement data. Taken together for all MBAs, these subaccounts make the enterprise account for the given type of the enterprise NM. The subaccount, however, enables one to have more detailed data on NM, makes it easier to retrieve this and is subjected to internal NM audits.

Internal audits of accounts and records are essential to maintaining the operability of the entire NM accounting information system. This includes:

∙a well structured system of existing records in accordance with the enterprise bylaws and the division of document handling powers and responsibilities among personnel;

∙periodic revisions of documents and respective check procedures;

∙evaluation of the current system condition;

∙check of incoming NM data for being logic;

∙data access control.

Enterprise reporting system

Enterprise information is put out as paper and electronic reports. Each MBA should have an inventory listing (IL) and an inventory change report (ICR) prepared based on which an IL for the reported area (IL RA) and an ICR for the reported area (ICR RA) are generated to be subsequently

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forwarded to a superior organization (and further to Rosatom, Rostekhnadzor and so on).

Presently, data is commonly reported as:

∙an NM inventory change report for the reported area (ICR RA) (reports are submitted to the information and analytical center of the Federal Information System (IAC FIS) each time the inventory changes or quarterly);

∙an inventory listing for the reported area (IL RA) (the complete list of all material showing quantitative characteristics thereof).

The IL RA and ICR RA reports are generated with information on the nuclear material holder and conditions of use taken into account.

Tables 3.1 and 3.2 give examples of the IL RA and ICR RA forms. Since 2007, these consolidated forms have been used by Rosatom operators to report to state on the NM status as part of the federal NM accounting information system.

Apart from this, the operator forwards consolidated NM data to superior organizations on a periodic basis (say, once per year) by way of financial accountability to state.

3.4. Transaction as the key component of electronic NM logging

Transaction, as a notion, is central to electronic NM accounting in MBAs. Transaction is a database entry with respect to a change in the NM status or a change in NM data. Such changes (say, in the inventory, in the NM chemical or physical form or in NM data) are consistent with the operations (processes) material or NM data undergoes. Therefore, out of a great deal of operations done, it is the most significant ones that are logged.

One example of important characteristics is the total quantity of NM in the MBA as of a point in time (called the NM inventory). All operations leading to an NM inventory change in the MBA are logged as transactions. This includes all NM shipments from the given MBA and NM receipts in the MBA, wastes with NM that have been written off, NM loss, nuclide generation and burn-up, NM changes in enrichment and others. Another example of transactions is an NM measurement data entry. Operations with material information, e.g. NM schedule adjustments, are also logged as transactions.

For easier statement, we will not differentiate hereinafter between a transaction and the respective operation leading to a change in the noted characteristics of NM in the MBA.

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Table 3.1

Tabulated part of regulatory ICR RA report

Inventory

Change

Code of partner

Reference to

Inventory

Rep.

Reported

Holder

Use

Number

Code of

change No.

type

organization /

accompanying

change

batch

batch

code

mode

of items

material type

RA

document

date

No.

name

in batch

1

2

3

4

5

6

7

8

9

10

11

Rated enrichment, %

Material description

Ligature mass

Element

Isotope

Unit

PF

CF

P&RS

Mass

Unit

Code

Mass

Code

Mass

12

13

14

15

16

17

18

19

20

21

22

Note: PF – physical form, CF – chemical form, P&RS

– purity and radiological status

Table 3.2

Tabular part of the IL RA regulatory report

No.

Name of

Holder

Use

Number

Code of

Rated

Description of

Ligature

Element

Isotope

Unit

of

reported

code

mode

of items

material

material

mass

enrich-

rep.

batch

type

PF

CF

P&RS

Mass

Unit

Code

Mass

Code

Mass

ment,%

batch

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

Note: PF – physical form, CF – chemical form, P&RS

– purity and radiological status.

.

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All transactions are documented in respective databases. In practice, the entire variety of transactions is reduced to three types:

offsite transfers – an NM shipment or receipt from another enterprise ; onsite transfers – NM transfers between MBAs within one enterprise.

Onsite transfers normally require less accompanying documents and permits than offsite transfers. Thus, no prior notice of the planned material transfer is needed;

other inventory changes other than involving relocations of material. This type of transactions differs from the first two as it means “one-side” operations when there is neither shipper nor receiver and an entry is made as to an NM status change solely within one MBA.

These are:

∙nuclear production and burn-up;

∙isotopic enrichment;

∙changes in chemical and physical form;

∙measured waste dumps;

∙incidental losses and detections of an NM surplus;

∙NM schedule adjustments;

∙approval of the NM inventory following replicated measurements, accounting of NM deposits and approval of the inventory difference written off.

Documentation of transactions matching “one-side” o perations needs the NM inventory change estimate model, e.g. the reactor fuel burn-up model, to be shown.

Therefore, NM electronic accounting means consecutive databasing of transactions. The following data is documented for any transaction:

∙identifier of the item to undergo the operation;

∙type of relocated material (U, Pu and so on);

∙total weight or volume of material;

∙weight of elements (U, Pu and so on);

∙weight of fissionable isotope (for uranium);

∙physical form of material;

∙chemical form of material;

∙destination (if transferred);

∙type of operation to be done;

∙date of operation;

∙date of material relocation;

∙last name of the person logging the operation;

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