In the military overages can be a blessing. First, they show that supply has not been doing proper accounting procedures in the first place. Second, you can convert an accountable item that is accountable into a missing item that is also accountable. So if you are missing a 1/2 drill, the number can be converted over to a 1/2 impact gun that you are over. In the end it all balances out.
When I took over the maintenance account in KAF, the holdings were barely recognizable against what was on paper. Stuff had been sent out of KAF to the Forward bases, some possibly given away, some possibly stolen, some was thrown out. But as bad as the shortages were, they were vastly outnumbered by the overages. Some of it had been purchased by previous rotos and not brought onto charge by the supply section, some had been sent in error by the supply depots under the wrong stock codes, some had been removed from vehicles that had since been sent back. I spent almost a month trying to account for everything, then doing hundreds of conversions, then taking all the excess material onto charge.
Supply thought something fishy was going on so about 4 months into my contract, suddenly a team of supply techs showed up on a Sunday morning with orders to do a 100% stock-taking. They were told to expect to be there for at least a week.
I had two of them sit and eat ice cream while I took the third one around to view all the material. Everything had locations on my material in use report, and everything was in their locations. In the end, I was over a floor jack and a couple drills (those were buffers for potential loss). I was finished with them by the end of the day with the exception of a sea can loaded to the roof with material for a future project. Initially they wanted the sea can brought down and the material all removed for counting, but once they had spent the day and everything was very much in order, they were happy to just crawl across the top of the pile in the seacan and called it a day. I ended up with a commander's commendation for the results of that stocktaking.
End of the roto and I was out one half of a pair of jackstands and a pneumatic drill. Not bad for an account of over half a million dollars.
A year and a half later, on turn in of all the accounts at the close of KAF, the overages were astounding on many accounts. But one has to remember that units were there to fight a war, and sometimes the paperwork did not get done. Sheila Fraser, who was the auditor General at the time, landed in Kandahar at one point to do an assessment of spending in the Afghanistan conflict. On the night of her arrival, a rocket attack occurred. Suffice to say she was not too concerned any longer about over spending, and had a better understanding about why things like the AHSVS (Mercedes Actros Armoured 8x8) were purchased without tender.
For a story of her visit see here:
https://www.thestar.com/news/canada/...n_mission.html