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A Study on the Linkage With Accountancy Management to Improve Obligated Item Management
Korea has an agreement for cooperation with 31 countries, including the United States, Canada, Australia, and Japan. Under the agreement, the obligated items must be used for peaceful purposes, comply with nuclear non-proliferation and international safeguards, and obtain prior consent of shipment in case of enrichment, reprocessing, retransfer. Among them, the United States, Canada, and Australia have signed Administrative Arrangements of Cooperation Agreements (Supplementary Arrangements in Canada) for the international transfer and annual reports of obligated items. When operators submit an annual report, the government compiles and make the annual report based on the data. Ideally, the final report is submitted by the operator should be the national annual report, but in practice, discrepancies occur between sum of the operator’s and goverment’s. In order to resolve these problems and strengthen the linkage between exports contrpol and safeguards, our institute has begun the project to develop an ‘Obligation Tracking System for internationally controlled items (OTS)’. It is believed that obligated items which are unnecessarily included or omitted in annual report could be managed properly by developing OTS for life cycle of the items such as import, disposal/ termination or transfer to other countries. In case of nuclear material, especially, the characteristics of the facilities (e.g., bulk-handling facilities) must be considered and principles of fungibility, equivalence, and proportionality should be applied to materials. In order to computerize these procedures, we would like to propose to adopt the format of Code 10 for obligated item management. Code 10 is the form of the annex to the Korea-IAEA safeguards agreement which includes all records of inventory changes, import/export, and domestic movement of nuclear materials. It is expected to minimize discrepancies between operators’ annual reporting data and national annual reporting and further contribute to enhancing national trust and nuclear transparency.
