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V. Cisar Division of Concepts and Planning

Regional Training Course on State Systems of Accounting for and Control of Nuclear Material for States in the Middle East with Limited Nuclear Material and Activities Amman, Jordan, 17 to 21 January 2010. Session 2.4. Basic Guidance on the Preparation of Nuclear Material Accounting Reports.

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V. Cisar Division of Concepts and Planning

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  1. Regional Training Course on State Systems of Accounting for and Control of Nuclear Material for States in the Middle East with Limited Nuclear Material and Activities Amman, Jordan, 17 to 21 January 2010 Session 2.4 Basic Guidance on the Preparation of Nuclear Material Accounting Reports V. Cisar Division of Concepts and Planning

  2. Session Outline • Definition and legal basis • Types of reported nuclear material • Main terminology • Reports and records • Material balance period (material balance closing) • Examples • Nuclear material reporting in SQP States • Advance Notifications

  3. Nuclear Material Accounting Activities necessary to account for safeguarded nuclear material • Establish quantities of nuclear material (inventories) • Record changes in those quantities (inventory changes) • Accounting for material within a defined environment (Material Balance Area) • During a time period at the end of which the nuclear material balances are established (material balance period)

  4. Legal Basis for NPT Nuclear Material Accounting Safeguards Agreement (model: INFCIRC/153) State accounting and reporting obligations Subsidiary Arrangements (model: 10 codes) State level implementation Code 10: report content, format and structure Facility Attachment(s) Definition of accounting areas Types and forms of nuclear material, KMPs

  5. Safeguarded material types(material accounting required) Depleted uranium Natural uranium Enriched uranium Unified uranium Plutonium Thorium Pre-34c material(only information is required about exports and imports) Exports of pre 34 c material for nuclear use (to non-nuclear weapon States) Imports of pre 34 c material for nuclear use (from all States) Types of Reported Nuclear Material

  6. Main terminology Facility “.... a reactor, a critical facility, a conversion plant, a fabrication plant, a reprocessing plant, an isotope separation plant or a separate storage installation; or any location where nuclear material in amounts greater than one effective kilogram is customarily used.”

  7. Main terminology Material Balance Areas (MBAs) “.... the State’s system of accounting for and control of all nuclear material .... shall be based on a structure of material balance areas ....” • MBA is a physical area in which a balance of nuclear material can be made • all IAEA nuclear material accounting is at the MBA level

  8. Example of an MBA Structure

  9. Main terminology Batch– a portion of nuclear material used as a unit for accounting and reporting purposes” • Typical batches for an MBA are defined in the facility attachment • Can be in bulk form or separate items (UF6 cylinder) (fuel assemblies)

  10. Main terminology Key Measurement Points(KMPs) – locations in MBA to determine inventory or flow of nuclear material Inventory KMP • Location where material appears in such a form that it can be measured to determine inventory (physical inventories) • Normally alphabetic (A, B, C …) Flow KMP • Location where material appears in such a form that it can be measured to determine flow (changes of inventory) • Normally numeric (1, 2, 3 …)

  11. Nuclear Material Accounting Reports Inventory Change Report: (ICR) • Changes in inventory Material Balance Report (MBR) • Material balance for each type of material • Summary of all inventory changes of the material during the balance period Physical Inventory Listing (PIL) • Result of a physical inventory taking Concise Notes • Clarification and/or explanation attached to a nuclear material accounting report

  12. Nuclear Material Accounting Reports • Based on the facility records • On an MBA basis • Sent by the State to the IAEA

  13. Facility Records • General ledger • Subsidiary ledger • Inventory Change Document • Internal material transfer • List of inventory items • Maintained on an MBA/KMP basis • Contain the necessary information for IAEA inspectors

  14. Records & Reports – Content & Flow Measurement quality and quantity data, item and batch identity Identified Items/Batches Source data Inventory Change Document (ICD) Internal Material Transfer (IT) Physical Inventory Item List (Item List) Supporting Documents Subsidiary Ledger General Ledger Accounting Records Inventory Change Report (ICR) Material Balance Report (MBR) Physical Inventory Listing (PIL) Accounting Reports

  15. Inventory Changes and ICR • Inventory Change Reports (ICR) • Show all changes in quantities of nuclear • material in an MBA • on the date the change occurred or was established • Dispatch to the IAEA within 30 days of the end of the month in which the change occurs

  16. Physical Inventories and PIL • Physical Inventory Listing (PIL) • Provides a statement of the physical inventory at the time of physical inventory taking • Lists all batches separately • Attached to the MBR • Dispatch to the IAEA within 30 days after the physical inventory taking

  17. Material Balances and MBR • Material Balance Report • Prepared for each type of safeguarded nuclear material in an accounting time period • Includes the following entries • Beginning physical inventory • Total weights for each inventory change • Shipper-receiver differences (if any) • Rounding adjustments (if any) • Ending book inventory • Ending physical inventory • Material unaccounted for (if any) • Dispatch to the IAEA within 30 days of the end of the material balance period

  18. Material Unaccounted For (MUF) • Calculated as of the date of physical inventory taking MUF = BA – PE, where: BA - Adjusted ending book inventory PE - Physical ending (most recent physical inventory) • Expression of what material should be in the MBA as compared to what actually is in the MBA

  19. Material Balance Period • Time period for which the balance of each nuclear material account is established • Between two consecutive physical inventory takings • Begins the next day after a physical inventory taking (at 0000 hours) • Ends on the date of the next physical inventory taking (at 2400 hours) (for inventory takings that cover more than one day, a single date is used)

  20. Material Balance Period

  21. Material Balance Closing • Based on nuclear material accounting reports (ICRs, PILs, MBRs) • Internal consistency of the nuclear material accounting reports during the MBP • MUF evaluation • If the MBP is OPEN corrections have to be submitted

  22. Example ICR

  23. Example PIL

  24. Example MBR

  25. Concise Note Examples

  26. Model Initial Report SSAC • name • contact • reporting date • indication of “nil” report INVENTORY / LOCATION • location / owner • address • accountancy procedures • description of use • type • amount • explanations

  27. Consolidated Export/Import Report

  28. Advance Notifications Articles 93 and 94 The expected transfer into or out of the State of nuclear material … in an amount greater than 1 eff. kg, shall be notified to the Agency as much in advance as possible… Article 95 The purpose of this notification shall be to enable the Agency if necessary to identify, and if possible to verify the quantity and composition of nuclear material…

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