The progress report took stock of the mammoth task of rebuilding almost a year after walls of water slammed into 800 kilometres (496 miles) of coastline in Indonesia's Aceh province and Nias island, killing or leaving missing some 168,000 people.

The Rehabilitation and Reconstruction Agency for Aceh and Nias (BRR), a ministry-level body set up in April to coordinate rebuilding, conceded that the government had been tardy in formulating a response strategy.

More than 67,000 people are still living in tents -- many now mouldy -- with some 50,000 still in temporary barracks, it said. About half a million people were initially displaced by the tsunami, but many have moved in with relatives.

Hundreds of international and local charities pledged help that some were ill-equipped to offer. Donors took months to transfer promised money while inappropriate government policies caused further delays, the report said.

The central budget system almost broke down due to reforms coincidentally beginning this year, "leaving considerable resources assigned by the government for recovery languishing in Jakarta until as late as September

Despite the slow start, however, "the recovery program has now gained momentum and funds are starting to flow for reconstruction projects," said the report, which provided a snapshot of what work has been done to date.

An estimated 60,000 houses should be built by mid-2006 with construction on all permanent homes -- up to 110,000 -- slated to be finished a year after that. The BRR warned future housing projects are likely to be tougher than those completed so far.

"Most housing projects today are in easier-to-reach areas and do not require large amounts of new land; the most difficult housing projects are yet to start," it said.

Among the array of data provided, the agency said 235 of 3,000 kilometres of damaged roads have been rebuilt; 335 of 2,000 damaged schools have been built or are under construction; and 13,000 of 60,000 hectares of agricultural land has been restored.

Restoring livelihoods after a loss of some 1.2 billion dollars in fishing, farming and manufacturing sectors has been another major challenge, with a construction boom providing many jobs that will be unsustainable in the long run.

Fishermen meanwhile are likely to need fresh aid. Although many of the thousands of boats destroyed have been replaced or are being built, most are not expected to last beyond 18 months due to poor design and substandard materials.

In one brighter area, agriculture has bounced back better than expected, with 40,000 families returning to the land after rains flushed out salinity that they feared would reduce soil fertility.

Some are boasting record yields due to the nutritional value of silt deposits. However, the environment overall will take years to recover, it warned.

As reconstruction moves into its second year, the BRR called for better coordination among stakeholders.

"It is time to get beyond sentiments of 'my project, or yours' and recognise the need for active coordination," it said.

More than 400 local and international charities are operating in Aceh and the BRR has threatened to name and shame those who do not deliver on their pledges.

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