Missing AK47s?

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What happened to the 190,000 AK47s that were sent to Iraq for use by Iraqui soldiers and security? As reported by ABC.com, the pentagon is unable to account for these missing weapons. That is not the worst of this. There are also thousands of pieces of body armor and helmets that cannot be accounted for. Who should be held responsible for this lapse? I really would like to know.