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BAGHDAD — Iraqis are demanding to know what happened to $17 billion in Iraqi money that was part of a U.S.-administered fund for rebuilding the country after years of war and sanctions that now cannot be accounted for properly. But U.S. officials trying to trace the funds say the Iraqi government is not cooperating and has so far not allowed them access to bank records they need to determine if any of the money was misused.

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