/dev/null for auditors
Chickenhawk" has the splendid example of a helicopter crash in a remote Vietnamese jungle being seized upon by the quartermasters as an unimpeachable explanation for the next audit: a rough totting-up of the gear alleged to have been lost with the chopper gave a weight many times above its lifting capacity...
Not that the US military is unique in dogged accounting either: "Bugles and a Tiger" mentions an exasperated Indian Army QM finally resolving repeated demands to account for a cast-iron crowbar with "eaten by termites", possibly signed with S.Pokeworthy or Irving Washington