Waste Management and Allied Waste both paid large fines - $252,000 for Allied and about $230,000 for Waste Management - after affiliates that they have since bought falsely claimed to have properly audited the waste they were collecting from city customers.

Yet one leading expert on sports finance, Prof. Mark Rosentraub of Cleveland State University, said baseball's profits and losses, even properly audited, were irrelevant to whether the sport deserved its continued exemption from antitrust law.

But the rejection echoed the Dinkins campaign's repeated problems with filings four years ago, when the finance board criticized it for submitting records so disorganized that they could not be properly audited.

They may want to see these figures properly audited and actual jobs created published.

Those revenues, he said, should be "managed by a neutral agency, like the World Bank" where it could be properly audited and "transparent."

When the BBC's film archive was first properly audited in 1978, this serial was one of many believed missing (although it is absent in earlier 1976 listings).

Two Western diplomats said the World Bank had proposed spending about $100 million for domestic energy production, but could not get a commitment from Mr. Biwott that the program would be properly audited and thus canceled the plans.

Public money has to be spent wisely and properly audited, and we do not dispute that whatsoever, but there is a lack of proportionality in the current penalty system both at Member State level and at farmer level as well.

The Local Government Association last night launched a defence of the council bosses and insisted that their spending was "properly audited and transparent".

The paper suggested that "the fact that Mr Alexander has become the second Lib Dem to face questions about his finances within three days has focused attention on whether the party leadership has properly audited the financial activities of its senior figures".