According to the International Institute for Strategic Studies (IISS), in 2010 the Turkish Armed Forces had an active strength of around 402,000 active personnel, consisting of 77,000 professionals and 325,000 conscripts. In addition, it was estimated that there were 378,700 reserve personnel and 152,200 paramilitary personnel (Turkish Gendarmerie and Turkish Coast Guard), giving a combined active and reserve strength of around 932,900 personnel. In 2010, the defence budget amounted to 26 billion liras. The Law on the Court of Accounts was supposed to initiate external ex-post audits of armed forces' expenditure and pave the way for audits of extra budgetary resources earmarked for the defence sector, including the Defence Industry Support Fund. However, the Ministry of Defense has not provided the necessary information, so the armed forces expenditure is not being properly checked.