As Cambodians struggle to cope with the latest round of flooding to hit the country, the government has conceded that a 3-year-old plan to systematically track how millions of dollars worth of emergency relief funds get spent has yet to be carried out. After Typhoon Ketsana killed 43 people, destroyed the homes and farms of nearly 50,000 families and inflicted $132 million in damages in late 2009, the National Committee for Disaster Management (NCDM) issued a lengthy report the following year laying out a tentative recovery plan. With the help of the World Bank, the NCDM recommended $191
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