The Government Accountability Office (GAO) says the Pentagon cannot track about 30% of the weapons distributed in Iraq over the past three years.
The Pentagon did not dispute the figures, but said it was reviewing arms deliveries procedures.
About $19.2bn has been spent by the US since 2003 on Iraqi security forces. GAO, the investigative arm of the US Congress, said at least $2.8bn of this money was used to buy and deliver weapons and other equipment.
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