[en] The Safeguards Effectiveness Assessment methodology was applied to the assessment of the Material Control and Accounting (MC and A) system. This document covers the creation of a representation of the MC and A system and potential adversary actions as a directed network (digraph), and the synthesis of a fault tree from the digraph. It is shown that the Lapp--Powers approach to constructing the digraph is not capable of handling the MC and A assessment problem. Software functional specifications are given