The MoD said it was confident none of the ammunition had been lost or stolen, and that in the "fast-moving" situation when the Peace Implementation Force arrived in Bosnia, it had been difficult to conduct regular stocktakes.
The PAC report said: "It was to the Department's credit that in spite of all the difficulties they nevertheless imposed on themselves the rigorous standards of peacetime administration and accounting and it was clear that the Department intended to learn from those instances where the arrangements did not work as intended".
The MoD said an investigation into the missing paperwork was still underway, and that when they had established what had happened there would be an inquiry into how the errors occurred.
Committee of Public Accounts, 23rd Report 1996-97. Ministry of Defence: the Financial Management of the former Yugoslavia.
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