I must admit I've not noticed this happening to the AI but then i haven't been monitoring it closely.
However, it does sometimes happen to me. I have had several instances when the seige equipment I've built has not been available once I start the seige. Its almost always seige towers and ladders that go missing, so far I have never lost a Sap and I never bother building battering rams.
I can't say I've checked this thoroughly but I think this happens if you build seige equipment which none of your troops are able to use. I think I'm right in saying that only certain classes of heavy infantry can man ladders and seige towers at the start of a seige and if you don't have any or you don't have enough then the game lets you build the equipment but doesn't place it on the battlefield.
I have no idea which Gallic units are able to use ladders and towers but I've had it happen with Roman armies that do not contain enough legionnary units so its probably more likely with Gauls where the mix of troops types is more diverse.
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