Los Alamos National Laboratory (Los Alamos) and Sandia Defense Related High National Laboratories (Sandia) had effective administrative Risk Property controls in place over the accountability of firearms. These controls included formal inventories, adequate documentation, and proper segregation of duties. However, we found that administrative controls over other defense related high risk property such as firearm barrels, body armor, and gas masks were not sufficient for providing accountability. Specifically, we found that both Los Alamos and Sandia did not maintain complete and accurate inventories of firearm barrels, body armor, and gas masks. Although in some cases, the sites listed these items on hand written logs and spreadsheets, we found these lists to be inaccurate. Additionally, Los Alamos and Sandia did not always document the disposal of these items, as required by both federal regulations and internal policies. Furthermore, the sites did not always segregate duties for the acquisition, inventory, and issuance of protective force equipment such as body armor and gas masks.