ATF has trouble with its own records
Story here. An audit found that over a three year period the agency simply lost 75 guns and hundreds of laptops. About half of the guns were stolen, and two of these were used in crime. The rest simply vanished or are at any rate missing from inventory.
The last such audit was in 2002, and listed recommendations to cure the problems. But the latest audit, covering the five years since then, found that the rate of firearms going MIA went up by a factor of three, and the rate of laptops vanishing increased even more.
Of course the agency still expects FFLs' records to be perfect....
Reading the report itself: 5 of the stolen guns were never entered in the NCIC; all but a few dozen of the 418 missing laptops had no record of what was on them, and if sensitive data was lost (the agency did not start encryption until 2007); of the laptops that were examined in the here and now, a third were not encrypted despite the year-old policy, etc.