The Defense Department Inspector General said Tuesday that the Pentagon is not complying with a 2009 law designed to make voting easier for troops and U.S. citizens deployed or living overseas.

A report released by the IG indicated voting assistance offices could not be located at many overseas locations, a requirement of the Military and Overseas Voter Empowerment Act of 2009.

"Results were clear. Our attempts to contact (voter assistance offices) failed about 50 percent of the time," the IG report specified. "We concluded the services had not established all the (offices) intented by the act."

Critics have argued that the Pentagon -- and by extension the Obama administration -- is dragging its feet on compliance since military members tend to vote conservative. The Pentagon said cost was the primary reason, estimating that $15 to $20 million per year would be needed to create all the offices required by the law.

Military officials also said advertising and digital outreach were more appropriate for reaching younger military members who comprise the bulk of those deployed overseas.

The IG recommended the Pentagon create better survey capabilities for identifying voting needs after the 2012 election and work with Congress to change parts of the law it is not satisfying.

The Pentagon agreed with both recommendations.