Cathy Mann, a Halliburton spokeswoman, said the company was reviewing the panel's findings.

The auditor's questioning of a $27 million delivery bill for fuel worth $82,000 is misleading, said Ms. Hall, the Halliburton spokeswoman.

Ms. Hall, the Halliburton spokeswoman, disputed that account in a statement.

Ms. Gist, the Halliburton spokeswoman, said the company took seriously any accusations of improper conduct.

Zelma Branch, a Halliburton spokeswoman, says that the subsidiaries completed their pre-existing Iraq contracts but did not seek new ones.

A Halliburton spokeswoman, Wendy Hall, said the company delivered fuel to Iraq "at the best value, the best price and the best terms."

Ms. Hall, the Halliburton spokeswoman, said she was confident that the issues would be worked out.

A Halliburton spokeswoman said the company planned to provide regulators with a more detailed description of the offering by the middle of March.

"We have not seen the documentation of such alleged accounts or transfers," Wendy Hall, a Halliburton spokeswoman, said on Sunday.

Wendy Hall, a Halliburton spokeswoman, defended the company's handling of the asbestos issue.