What was on hand?
The reviewer starts with what existed at the beginning of the period.
They may ask
Inventory count or stock record“What shows you had 80 lb on May 1?”
Imagine they choose organic oat flour for May.
You do not need to know every standard before the conversation begins. You need to know where the story lives in your records.
The walkthrough below is illustrative. Your certifier may ask different follow-up questions based on your operation, product, and records.
The audit walkthrough
One ingredient · One month · A normal record conversation
May begins with 80 lb of organic oat flour on hand. During the month, 320 lb is received, 300 lb is used in production, and 100 lb remains at the end of the month.
What arrived?
Next, they look for records that explain additions during the period.
They may ask
Receiving log or supplier invoice“What supports the 320 lb received in May?”
What moved through?
They follow the movement that reduced the amount on hand.
They may ask
Batch or production record“Where is the record for 300 lb used in production?”
What remained?
Finally, they look for a record that closes the period.
They may ask
Ending inventory count“What supports the 100 lb still on hand?”
The point is the story, not the arithmetic.
Those records should be able to sit next to one another without a mystery in the middle. If there is a question, the goal is to find the record or operating context that explains it—not to guess at an answer.
A follow-up question is normal. It is not automatically a failure.
Maybe the inventory count was done a day later. Maybe a production batch spans month-end. Maybe an adjustment or waste record exists in another system. A reviewer may simply need the missing context.
A helpful response sounds like this:
“That movement is in the batch record; I will pull it with the receiving and inventory records so we can review the same period.”
Name the item and period
Make sure everyone is discussing the same product, dates, and unit.
Pull the trail, not a single total
Have the source records available, not only a summary number.
Capture questions
Document what needs a record, owner, or follow-up—not a guessed conclusion.
The practical takeaway
Organic mass balance is fundamentally a conversation about whether your operating records describe a credible path for a defined item through a defined period.
This guide is here to make that conversation understandable before you sit down with the people and records responsible for your operation.
This page does not decide compliance. It does not authenticate records, establish an acceptable variance, determine audit readiness, or determine organic, certification, labeling, legal, financial, or regulatory outcomes. Review complete operation-specific records with the appropriate accountable and certifier reviewers.