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"The national stockpile of vaccines for children, planned as a cushion against shortages of emergencies, is seriously understocked, health officials say. The problem isn't money. Funding to buy a six-month supply of recommended childhood shots from vaccine makers is available through the Vaccines for Children Program, which has allotted $172 million for the purpose. The glitch, says Stephen Cochi, acting director of the Centers for Disease Control and Prevention's (CDC's) Immunization Program, is a Securities and Exchange Commission (SEC) accounting regulation that bars vaccine makers from claiming sales to the stockpile program as revenue until they're delivered to the…