Материал: Крючков Фундаменталс оф Нуцлеар Материалс Пхысицал Протецтион 2011

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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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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