report stated that cemetery officials had completed photographing and documenting every burial marker at Arlington and double-checked the photographic records against the cemetery's 500,000 paper records (which had also been scanned and were now available electronically). The double-checks revealed that records regarding 64,230 (about one-quarter) of the cemetery's 259,978 burial sites contained "discrepancies" that required additional investigation. Arlington National Cemetery officials said in the report that they believed these problems were minor, such as typos in names or dates of death, and that another six months would be needed before these discrepancies could be resolved. Army officials said this did not necessarily mean that remains are buried in the wrong graves, but could not rule it out. The report also found that many burial and management records from the American Civil War period are missing, many headstones are in such disrepair that they cannot be read, and that significant changes in burial procedures over the years have made it difficult to maintain records and keep track of burials. On January 24, 2012, cemetery officials announced that their ongoing attempt to document all the graves and burials at Arlington have led them to significantly revise the number of dead interred there. Cemetery officials say that an exact count (which had never been undertaken before) will probably show closer to 400,000 burials at the cemetery, a large upward revision from the 330,000 previously estimated. Missing funds In 2011, U.S. Army auditors discovered $27 million in unspent funds at Arlington National Cemetery. By January 2012, $15 million of the unspent funds had been accounted for, but another $12 millionauthorized and appropriated between 2004 and 2010could not be found. The amount was roughly equivalent to one quarter of the cemetery's 2011 annual budget. Army auditors said they could not explain how such a large amount of money could have gone missing. Senator Claire McCaskill, speaking at a Senate committee oversight hearing, said that the money had not been embezzled but had gone missing through "incompetence ... gross incompetence." Army inspector general Lt. Gen. Peter Vangjel told McCaskill at the hearing that his office would continue to closely monitor Arlington's spending and financial controls. Although Arlington National Cemetery officials did not dispute the Army Audit Agency's testimony during the hearing, cemetery officials said the next day that they had accounted for the missing $12 million by reconciling contracts. A cemetery spokesperson said that Army inspectors,