On the Relevance of Reported Data for Material Balance Verification

The optimal test procedure, for the situation in which deliberate falsification of reported data cannot be excluded, is derived in the simplest case of a single material balance period with static inventory. It is assumed first that the control authority is able to verify all of the reported data with the help of independent measurements, and then that the data can be verified only partially. In the former case, the inspector will use his own data to establish the material balance and ignore the reported data altogether.