The Pentagon cannot account for 190,000 AK-47 rifles and pistols given to Iraqi security forces in 2004 and 2005, or about half the weapons earmarked for soldiers and police, according to a government report. The Government Accountability Office, the investigative arm of the U.S. Congress, said in a report to lawmakers that the Defense Department also cannot account for 135,000 items of body armor and 115,000 helmets reported to be issued to Iraqi forces. The Pentagon concurred with its findings and has begun a review to ensure full accountability for the program to train and equip Iraqi forces. The report raised concerns that weapons provided by the United States could be falling into the hands of Iraqi insurgents. The United States has provided about $19.2 billion to develop Iraqi security forces, the GAO said. The Defense Department has recently asked for another $2 billion to continue the train-and-equip program. Congress funded the program for Iraqi security forces outside traditional security assistance programs, providing the Pentagon with a large degree of flexibility in managing the effort. Since the funding did not go through traditional security assistance programs, the DOD accountability requirements normally applicable to these programs did not apply.