1. Introduction to Ammunition Accounting
INTRODUCTION TO AMMUNITION ACCOUNTING: (1 SLIDE, 2 MIN)
SLIDE 1 of 1: INTRODUCTION (2 min)
An effective ammunition accounting system offers the ability to rapidly detect inaccuracies, loss, theft, leakage or diversion from the national stockpile. It is also a key control measure for effective stockpile management.
Ineffective stock accounting systems significantly increase the risks of proliferation.
By way of definition:
The term ‘accounting’ refers to information management systems and associated operating procedures that are designed to record, numerically monitor, verify, issue and receive ammunition in organisations and stockpiles.

2. Types of Ammunition Stockpile
Operational
War reserve
Training
Experimental
Production
Disposal
TYPES OF AMMUNITION STOCKPILE: (1 SLIDE, 5 MIN)
SLIDE 1 of 1: TYPES OF AMMUNITION STOCKPILE (5 min)
There may be a range of separate ammunition and explosive stockpiles within a country. These may variously be under the control of different organisations such as: the police, the active military, the reserve military, border guards, ammunition production company holdings, and potentially other organisations.
Each of these organisational stockpiles will probably have one or more of the following generic parts:
Operational ammunition and explosives: The ammunition and explosives necessary to support the routine operations of military, police and other security agencies over an agreed period of time.
War reserve ammunition and explosives: The ammunition and explosives necessary to support the operations of military, police and other security agencies during external conflict or general war over an agreed period of time. 30 days at intensive expenditure rates is often used as the time period.
Training ammunition and explosives: The ammunition and explosives necessary to support the routine training of military, police and other security agencies. This will usually be an agreed percentage of the war reserve holdings. 15% would not be unreasonable, dependent on the training activities and frequency.
Experimental ammunition and explosives: This type of ammunition is usually only held by those nations with a research, development and production capability. These holdings will be minimal, but must be included for intellectual accuracy.
Production ammunition: This type of ammunition is usually only held by those nations with a production capability. The ammunition and explosives that have been produced and are awaiting sale under the control of the manufacturer. These may be available to the military during general war but would not form part of the war reserve as their availability cannot be guaranteed.
Ammunition and explosives awaiting disposal: The ammunition and explosives that have been identified as unserviceable, unstable or surplus to requirements.
An effective inventory management system should ensure that the type of ammunition stockpile is clearly defined. Detailed technical information on the quantity, location and condition of the ammunition itself, (by specific type), should be readily available for the stockpile.

3. “ACTO”
Definition Items that are: “Attractive to Criminal and Terrorist Organisations”
ITEMS THAT ARE ATTRACTIVE TO CRIMINAL AND TERRORIST ORGANISTIONS (ACTO): (3 SLIDES, 3 MIN)
SLIDE 1 of 3: DEFINITION (30 seconds)
ACTO stands for “Attractive to Criminal and Terrorist Organisations”.
It is ammunition that would significantly increase criminal or terrorist capability.
ACTO ammunition should be subject to more stringent security than other ammunition items.

4. Potential Terrorist Use
“ACTO”
ACTO Item
Potential Terrorist Use 
MANPADS
Attacks on civil aviation.
Detonators
Initiation of Improvised Explosive Devices (IED).
Usually strictly controlled on civilian explosives market.
Bulk Explosive
Used as main charge for IEDs.
More powerful than home-made or commercial explosives.
Man-portable Anti-Tank Missiles
Attacks on VIP vehicles.
Hand Grenades
Concealable weapon that can be used in confined spaces.
Small arms ammunition
Close Quarter Assassinations.
ITEMS THAT ARE ATTRACTIVE TO CRIMINAL AND TERRORIST ORGANISTIONS (ACTO): (3 SLIDES, 3 MIN)
SLIDE 2 of 3: ITEMS THAT ARE CONSDIERED TO BE ‘ACTO’ (2 min)
Man Portable Air Defence Systems (MANPADS): These can be sued for attacks on civilian aircraft.
Detonators: These can be used for initiation of Improvised Explosive Devices (IEDs). They are attractive because detonators are strictly controlled in the civilian explosives markets.
Bulk explosive: This can be used in main charges for IEDs, especially as it is likely to be more powerful than homemade or commercial explosives.
Man Portable anti-tank systems: These can be used for attacks on VIP vehicles.
Hand grenades: These are a concealable weapon that can be used in confined spaces.
Small Arms Ammunition: This is particularly likely to be used for close quarter assassinations.

5. “ACTO”
ITEMS THAT ARE ATTRACTIVE TO CRIMINAL AND TERRORIST ORGANISTIONS (ACTO): (3 SLIDES, 3 MIN)
SLIDE 2 of 3: EXAMPLE OF A MANPAD (30 sec)
MANPADS are man portable air defence systems. These are especially attractive as they are relatively small and simple but have the potential to produce extreme results which may be attractive to terrorist organisations in particular. This is a shoulder-launched version of Russian origin.

6. Accounting Requirements
Specific type
Quantity
Lot / batch number
Storage location
AMMUNITION ACCOUNTING REQUIREMENTS: (2 SLIDES, 8 MIN)
SLIDE 1 of 2: ACCOUNTING REQUIREMENTS (2 min)
Accounting relies on the establishment and maintenance of accurate records.
Records should cover:
The specific type of ammunition
The quantity
The lot and/or batch number (we will come onto Lotting and batching shortly)
The exact location where the items are stored, for example which building within which part of an ammunition depot.
So if we had a stock of hand held parachute flare rockets the details might be something like:
Type: Grenade, Hand, L2A2
Quantity: 500
Lot: 50CY 1-79
Location: Storage Building 31

7. Accounting Requirements
On manufacture
On initial testing
During transportation
In depot storage
On transfer to users
During storage users
In case of loss or theft
When used
On return to depot
If repaired/modified
In-service surveillance or proof
When disposed of
AMMUNITION ACCOUNTING REQUIREMENTS: (2 SLIDES, 8 MIN)
SLIDE 2 of 2: ACCOUNTING REQUIREMENTS (6 min)
These records should be kept for the following stages of an item of ammunition's life:
On manufacture
On initial testing
During transportation and shipment
In depot storage
On transfer to user units
During storage at user units
In case of loss or theft
When used
When returned to ammunition depots
When repaired or modified
When subjected to in-service surveillance or proof
When destroyed or demilitarized
(Note that ‘in-service surveillance and proof’ are outside the scope of this particular lesson, but in brief they are checks and tests which are done on items of ammunition to make sure they still perform correctly and intended and have not degraded beyond what would be expected and safe).
So in essence, every event over the course of an items life should be entered into the account. This will provide an audit trail of when the ammunition was and when.
Some examples:
You receive notification from the manufacturer of a piece of ammunition you use. Some items may have a systematic fault, for example poorly fitted primers in 9mm cartridge cases. However this fault only applies to a relatively small quantity of items which were made in June 2011, and they have identified that the fault does not apply to any other ammunition they have made. They tell you that the ammunition effected is Lots ABC to ABC Fortunately, you have been accounting for ammunition appropriately, including down to Lot number. You can therefore find out that all of Lot 003 and Lot 004 is still in depot and has not been issued. You can therefore prevent this ammunition from being issued and know that no unit have it. However you look at the accounts and find out that Lot 002 has been issued to three units. Of these, one of the units has returned all of their stock to depot, so again you know this is all secure in your storage facility. This leaves two units who have been issued the ammunition. You can then inform these two units that there may be a problem with this ammunition, and manage the problem accordingly. You may choose to do this using a system of ‘bans’ and ‘constraints’.
This can be especially useful, for example you might receive a call one day – someone in a village found an item of ammunition that had fallen off a military jeep. You should be able to identify, using the item type and lot number, the history of that type of ammunition. If that lot is relatively new into the stockpile and has only been issued to one unit, you will have a fair idea of who lost the item from a jeep. In this case, you may wish to liaise with the unit concerned to establish which vehicles were in that village, and thus work out more precisely who may have been there. This may identify a re-training requirement for members of that unit on secure vehicle stowage of equipment and ammunition.
You have another type of ammunition that has a much reduced useable life when it has been exposed to a maritime environment. You have a quantity of this ammunition which was sent to arm a naval craft you are supporting. This stock is duly returned to depot after the agreed time period on the ship. You know the maritime environment shortens the useable life, so you note in the accounts, for example, that this stock has a shorter life and must be used for priority use on training exercises, along with a date when the ammunition must be withdrawn from service and offered up for disposal.

8. Accounting Systems ACCOUNTING SYSTEMS: (1 SLIDE, 4 MIN)
SLIDE 1 of 1: ACCOUNTING SYSTEMS (4 min)
Either manual or computer ammunition accounting systems may be used.
Manual accounting:
Although manual systems are labour intensive and time-consuming compared to computer systems, and the transmission of information between higher formations and units is slow, they have proven capability and are simple to use when individuals are appropriately trained. Their effectiveness is determined by the administrative instructions for their use and the standing operating procedures used within the ammunition depot.
Computer accounting:
Although computerised ammunition accounts are more efficient and capable, they are expensive to develop, they are usually specifically designed for a particular ammunition stockpile management organisation, and they are just as reliant as the manual systems on the accuracy of the data entered into
them. They can be directly linked between the stockpile management organisation and the respective ammunition accounts at storage units. As these types of systems show instant visibility of stock, it is possible therefore to reduce the requirement for reporting of stock levels.
Regardless of whether the system is a computer or a manual system:
Linkages to other management systems: For reasons of accounting accuracy, it is necessary to have linkages between the ammunition accounting systems and any systems that manage explosive safety and operational efficiency. These parallel systems also need to be able to identify specific ammunition by either stockpile location or by lot/batch number.
Reports and frequency: Regular reports on inventory levels and condition should be made by the ammunition accounting and storage units to the stockpile management organisation. The reporting frequency will depend on expected usage rates, and the current condition of the stockpile. It is recommended that reports should be submitted monthly.

9. Lotting and Batching Be aware:
LOTTING AND BATCHING: (3 SLIDES, 10 MIN)
SLIDE 1 of 3: PURPOSE (2 min)
A suitable system for recording different groups of ammunition is essential for management of incidents, faults and performance failures - these events usually lead to a ban or constraint being placed. This is only practicable if the limitation is placed on the same ammunition for which problems have already been encountered. Otherwise we could end up having to ban the entire stockpile of, say, 5.56mm ammunition.
The best way to manage ammunition in order to achieve this objective is based around homogenous stocks that will perform in a similar way across that group. In this sense, the group of ammunition will usually have been manufactured at the same time, using the same raw materials, using the same process and may therefore be expected to provide a uniform and similar performance.
Lotting and Batching is a means by which a discrete and homogenous quantity of ammunition may be identified.
A system of Lotting and Batching will provide a means of identifying all items of ammunition that are, for example: 1) filled with the same type of explosive or propellant made from the same production run with the same raw materials; or 2) contain the same component made on the same production run from the same raw materials.
Whether it is appropriate to use the term Lot or Batch will depend upon the complexity of the ammunition and will require technical judgment.
Lotting and Batching is important for stockpile accounting. It allows tracking and management of specific items, assuming an ammunition accounting system is used.
The lot and batch number, combined with an accounting system or even just accurate transportation manifests in the case of transport, are a sound method of identifying, tracking and checking ammunition stocks, so that instances of loss or theft might be easier noticed and verified.
Note here particularly, different countries and even manufacturers may have different systems of Lotting and batching.
Be aware:
Different nations use different systems of Lotting and batching

10. Lotting and Batching
Lot: a homogenous quantity of ammunition or components
Batch: a quantity of items made up from several other items, each of which will have their own Lot numbers
Primary Governing Component: most important component within items made up of several components
Batch Key Identity (BKI): A common phrase
LOTTING AND BATCHING: (3 SLIDES, 10 MIN)
SLIDE 2 of 3: DEFINITIONS (3 min)
The term ‘Lot’ refers to a predetermined quantity of ammunition or components which is as homogeneous as possible and under similar conditions may be expected to give uniform performance. A Lot is normally manufactured from the same raw materials, using the same production technique and in the same production run.
The term ‘Batch’ refers to a discrete quantity of ammunition which is assembled from two or more Lotted components (one of which will be the Primary Governing Component), is as homogeneous as possible and under similar conditions may be expected to give uniform performance.
The term ‘primary governing component’ refers to the component in a Batch, which is considered to be of major importance to the correct functioning of the round.
The term ‘batch key identity’ is a commonly used term, which is used to identify a particular Lot or Batch of ammunition. It is sometimes just referred to as the ‘BKI’.

11. Filled shell given new number: BATCH number
Lotting and Batching
100 x empty shell bodies, with a common Lot number
Filled shell given new number: BATCH number
Quantity of HE – one production mix, with its own Lot number
LOTTING AND BATCHING: (3 SLIDES, 10 MIN)
SLIDE 3 of 3: WORKED EXAMPLES OF HOW THE LOTTING AND BATCHING SYSTEM WORKS (5 min)
The application of Lotting and batching varies depending on what the type of ammunition is. For example, small arms rounds are managed differently from, say, mortar bombs in the way that lot and batch numbers are applied. Sometime the propellant will be the governing component, sometimes it won’t. The finer details of exactly how every type of ammunition is Lotted and batched is well outside the scope of this lesson. Different countries will have their own systems.
However, here is a worked example to illustrate the point:
Empty components that consist of one or more factory pieces (i.e. shell bodies with no explosive content) are produced as empty Lots, each Lot being considered to be homogeneous. Empty Lots should be given empty Lot numbers for identification purposes (i.e. if metallurgical failure is responsible for an ammunition accident, then all filled ammunition made from that particular Lot may be identified and appropriate remedial action taken).
Bulk high explosive and propellants are manufactured from individual constituent materials, and the final product should be given a unique Lot number, which may be considered as the primary governing component when it is used to fill empty ammunition components (i.e. shell bodies).
Empty Lots of components become filled Lots when they are filled with explosive, propellant or pyrotechnic compositions. The explosive used to fill an empty component Lot should also be from a homogeneous Lot of explosive. The filled components should then be given a unique, filled Lot number for future identification and records kept of the Lot numbers of the empty component and the explosive used to make up the filled Lot.
When ammunition is assembled from two or more critical components, the two most critical components should be nominated as the Primary and Secondary Governing Components, and the item should be Batched. The Primary Governing Component should be used to determine the Batch size. For example, if there were 500 fuzes available on the shelf at the manufacturer’s production facility, but only 100 filled shell bodies – and the filled shell bodies are the primary governing component, then the batch would be of 100 items.
As an additional simplified example, consider a quantity of manufactured ball and tracer ammunition, for example 4B/1T (based on the British system for allocating lot and batch numbers):
The ball rounds may have been produced in June 2010 and have a lot number RG
The tracer rounds may have been produced in July 2011 and have a lot number RG
The two lots may have been assembled into linked ammunition in January 2012, and therefore be given a batch number of RG The manufacturer, and probably the national ammunition management organisation, will have details of the individual lots for each of the ball and tracer, and this will be trackable to the batch of 4B/1T.
So if there were a series of performance failures of all ball ammunition using RG , then other stocks of the ‘all ball’ ammunition, plus this stock of the 4B/1T could be managed through a ban or constraint.
To finish on this ‘crash course’ on Lotting and batching:
For those stockpile management organisations that do not hold the technical data above for each item of ammunition, the only short term solution shall be to conduct a 100% stock take of all ammunition and record all markings on that ammunition and its packaging. Informed decisions shall then be taken about instigating a Lotting and Batching system, based on the principles of logistic Batching, which is integrated with the ammunition accounting system and that allows the ammunition managers a degree of visibility of the entire stockpile by individual ammunition type. This may be a massive task, dependent on the stockpile size, but it is the only way to gain effective control over the ammunition and to reduce the inherent explosive risks during storage, handling and use.
Note: record lot numbers of the components for traceability to the higher-level assembly Batch number

12. Units of Space (UOS) 1 meter UNITS OF SPACE: (1 SLIDE, 4 MIN)
SLIDE 1 of 1: UNITS OF SPACE (4 min)
Explanation:
Ammunition stock location can be simplified if a “Unit of Space” (UOS) concept is adopted.
It is generally assumed for planning purposes that the volume of the majority of pallets or other ammunition 'unit load containers' equates to one square metre, with an average weight of 1 tonne.
This approach simplifies ammunition storage planning, as the number of UOS within an explosive storehouse may be easily calculated by a simple volume measurement.
So, in short, a UOS is essentially (if you conform to norms in ammunition management ) a 1 square meter of space on the ground, which is 1 meter high, and has a notional weight of 1 tonne.
A similar approach can be used for un-palletised ammunition, but it is then essential that the exact dimensions of ammunition outer packaging are known.
Within a building – an Explosive Storehouse (ESH), a small amount of space needs to be deducted to allow for:
The maximum safe stacking height for the ammunition, (usually 3 or 4 metres if palletised)
Aisles wide enough for the type of mechanical handling equipment being used, (usually at least 500mm)
A 600mm air gap from the front wall of the ESH to ammunition stacks
A 150mm air gap between the exterior walls of the ESH and the ammunition stacks
The remaining floor space is then available for the first layer of pallets. As a UOS must be an integer, so the fractions of metres are discounted. This has the benefit of increasing free air space within the ESH and hence improves air circulation.
Example: A simplified floor plan of a notional Explosive Storehouse is shown on the screen:
The building interior measures 10 x 6 meters.
In this example, the depot manager has decided to have a 1 meter air gap between the ammunition and the walls. This is greater than the minimum air gap distances stipulated in IATG 03:10, however he wants to be able to get his mechanical handling equipment around the building. He has also decided to have a 1 meter wide aisle up the middle, for the same reason.
Of the available 60 UOS potentially available, he depot manager actually has 35 UOS that he is prepared to allocate to storage of ammunition.
Grid Locator system:
You will see that, by the simple expediency of giving each UOS a number, that it is easy to state exactly which UOS is which. This could also be done using an alpha-numeric system, for example A1 to A7, B1 to B7, C1 to C7, and so on.
This will ease management of the stock in each ESH as things should, in theory, be easier to find.

13. Stack Tally Cards STACK TALLY CARDS: (1 SLIDE, 4 MIN)
SLIDE 1 of 1: STACK TALLY CARDS (4 min)
As a UOS might reasonably be assumed to be an area of ground measuring 1 square meter, clearly some systems may be bigger than this. For example a large missile may be 3 meters long. Clearly, this will occupy at least 3 units of space.
So, a quick definition:
A "stack" is the amount of ammunition that is contained within a particular area within an explosive storehouse.
This may range from a single ammunition box within a ground level Unit of Space (UOS) of 1 square meter, to a block of many pallets stored vertically over a number of ground level UOS's.
About Stack Tally Cards:
The use of stack tally cards is an effective measure that supports accurate ammunition accounting, assists in stock taking and deters theft. Each stack of ammunition should have a tally card(s) attached to it that records the following information for that particular stack.
Stack tally cards should be placed in plastic envelopes or suitable substitutes to prevent deterioration of the forms and to protect them from moisture.
When the form is completed, or the last lot or batch of that particular ammunition has been issued, then the stack tally card should be kept for at least two years by the ammunition depot's stock taking department. This allows future reconciliation of ammunition accounts should a discrepancy occur in the future during stock taking or audit.
Sample Stack Tally Card:
A sample stack tally card is provided in IATG 03:10. This is also shown on the screen.
A stack tally card should record the following information:
Grid locator reference to identify where in the building or area it is
The Explosive Storehouse (ESH) number or other site identification number
Full description of ammunition
Ammunition Descriptive Asset Codes (ADAC) number or similar asset code system
Lot and/or batch number, (a separate card should be used for each lot and/or batch number)
Ammunition condition code, eg 'serviceable', 'constrained'
A record of transactions for that stack by quantity, lot/batch number and date
The issue or receipt voucher reference for each transaction.

14. Questions
Are there any questions? 1 slide, 5 minutes