Here's the GAO's summary:

The Multinational Force in Iraq has developed and begun to implement a strategy to transfer security responsibilities to the Iraqi military and police forces. This strategy would allow a gradual drawdown of its forces based on the multinational force neutralizing the insurgency and developing Iraqi military and police services that can independently maintain security.

	U.S. Army Soldiers from HHC, 2nd Battalion, 130th Infantry Regiment, 256th Brigade Combat Team, 3rd Infantry Division, distribute supplies and provide medical assistance to local residents during a humanitarian relief mission in Baghdad, Iraq. U.S. Air Force photo by Staff Sgt. Jorge A. Rodriguez.

U.S. government agencies do not report reliable data on the extent to which Iraqi security forces are trained and equipped. As of late February 2005, the State Department reported that about 82,000 police forces under the Iraqi Ministry of Interior and almost 60,000 military forces under the Iraqi Ministry of Defense have been trained and equipped.

However, the reported number of Iraqi police is unreliable because the Ministry of Interior does not receive consistent and accurate reporting from the police forces around the country. The data does not exclude police absent from duty. Further, the departments of State and Defense no longer report on the extent to which Iraqi security forces are equipped with their required weapons, vehicles, communications equipment, and body armor.

The insurgency in Iraq has intensified since June 2003, making it difficult to transfer security responsibilities to Iraqi forces. From that time through January 2005, insurgent attacks grew in number, complexity, and intensity. At the same time, the multinational force has faced four key challenges in increasing the capability of Iraqi forces: (1) training, equipping, and sustaining a changing force structure; (2) developing a system for measuring the readiness and capability of Iraqi forces; (3) building loyalty and leadership throughout the Iraqi chain of command; and (4) developing a police force that upholds the rule of law in a hostile environment.

The multinational force is taking steps to address these challenges, such as developing a system to assess unit readiness and embedding U.S. forces within Iraqi units. However, without reliable reporting data, a more capable Iraqi force, and stronger Iraqi leadership, the Department of Defense faces difficulties in implementing its strategy to draw down U.S. forces from Iraq.