Review of the Military Assistance Program for Iran

The General Accounting Office has reviewed the Military Assistance Program (MAP) for Iran as administered by the Military Assistance Advisory Group (MAAG), Iran. Our review was made pursuant to the provisions of the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67) and consisted of an initial examination in November 1957 and a supplemental examination in July 1958. This is one of a group of reports on the military assistance program. The organization and management and the financing of this program were discussed in our over-all report which was transmitted to the Congress on August 29, 1957. Our review of the Military Assistance Program (MAP) for Iran was directed toward examining management controls within the Department of Defense, including procedures, records, reports- and internal reviews for developing and carrying out the MAP in accordance with established United States policies and objectives. We reviewed at MAAG/Iran and at higher levels activity relating to (1) the development of requirements, particularly for fiscal year 1959 programs, for the build-up, modernization, and maintenance of approved Iranian forces, (2) the delivery of military end items, and (3) the degree of utilization achieved by the country forces equipped under the military assistance program. No attempt was made to evaluate technical or strategic matters. We examined selected transactions and made such other tests as we deemed appropriate to enable us to consider the adequacy and effectiveness of the management controls.