The nuclear materials control and accountability internal audit program at the Oak Ridge Y-12 plant

Conference · Wed Jul 01 04:00:00 EDT 1987 · Nucl. Mater. Manage. Annu. Meet. Proc.; (United States)

OSTI ID:5696581

Lewis, T J

The internal audit program of the Nuclear Material Control and Accountability (NMCandA) Department at the Oak Ridge Y-12 Plant, through inventory-verification audits, inventory-observation audits, procedures audits, and records audits, evaluates the adequacy of material accounting and control systems and procedures throughout the Plant; appraises and verifies the accuracy and reliability of accountability records and reports; assures the consistent application of generally accepted accounting principles in accounting for nuclear materials; and assures compliance with the Department of Energy (DOE) and NMCandA procedures and requirements. The internal audit program has significantly strengthened the control and accountability of nuclear materials through improving the system of internal control over nuclear materials, increasing the awareness of materials control and accountability concerns within the Plant's material balance areas (MBAs), strengthening the existence of audit trails within the overall accounting system for nuclear materials, improving the accuracy and timeliness of data submitted to the nuclear materials accountability system, auditing the NMCandA accounting system to ensure its accuracy and reliability, and ensuring that all components of that system (general ledgers, subsidiary ledgers, inventory listings, etc.) are in agreement among themselves.

• Research Organization: Oak Ridge Y-12 Plant, Martin Marietta Energy Systems, Inc., Oak Ridge, TN 37831
• DOE Contract Number: AC05-84OR21400
• OSTI ID: 5696581
• Report Number(s): CONF-870713-
• Conference Information: Journal Name: Nucl. Mater. Manage. Annu. Meet. Proc.; (United States) Journal Volume: 16
• Country of Publication: United States
• Language: English

Related Subjects

055002* -- Nuclear Fuels-- Safeguards
Inspection
& Accountability-- Nontechnical Aspects
98 NUCLEAR DISARMAMENT, SAFEGUARDS, AND PHYSICAL PROTECTION
ACCOUNTING
ACCURACY
ADMINISTRATIVE PROCEDURES
AUDITS
INVENTORIES
MANAGEMENT
NATIONAL ORGANIZATIONS
NUCLEAR MATERIALS MANAGEMENT
RECORDS MANAGEMENT
RELIABILITY
SAFEGUARDS
US AEC
US DOE
US ERDA
US ORGANIZATIONS
VERIFICATION
Y-12 PLANT