Instructions and Guidance for Completing Physical Inventory Summary Reports (NRC Form 327) (NUREG/BR-0096)

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Publication Information

Date Published: October 1992

Office of Nuclear Material Safety and Safeguards
Division of Safeguards and Transportation
U.S. Nuclear Regulatory Commission
Washington, DC 20555-0001

Purpose and Scope

U.S. Nuclear Regulatory Commission (NRC) regulations [as specified in 10 CFR 74.17(a), (b), and (c)] require that certain licensees use NRC Form 327 to report inventory differences (IDs), and associated information needed to evaluate IDs, resulting from any physical inventory required by 10 CFR 70.51(e)(3), 74.31(c)(5), 74.33(c)(4), or 74.59(f).

The use of Form 327 is intended to:

  1. (1) eliminate the need for a licensee to report the same information more than once, by informal means, to different NRC organizational units;

  2. (2) standardize the type of information and format used in reporting physical inventory results; and

  3. (3) allow a more efficient and meaningful evaluation of ID results.

The initial Form 327, which was initiated in October 1986, was found to be confusing in several regards, such as (1) the proper use of "+" and "-" signs; (2) the exact meaning and determination of "Net Sum of Biases"; and (3) the exact meaning and determination of "Prior-Period Adjustments"'. The initial Form 327 also needed to be expanded to incorporate the terminology and data reporting requirements associated with 10 CFR 74.59, which became effective in January 1990, and with the new 10 CFR 74.33 material control and accounting (MC&A) requirements for low enriched uranium (LEU) enrichment facilities. Thus, NRC has decided to revise Form 327 and to issue this NUREG document to provide more specific guidance and instructions with respect to completing the form.

Page Last Reviewed/Updated Wednesday, January 26, 2022