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Within two months, the company had disclosed additional improper expense shifting that exceeded $3.3 billion.
Hurd quit the world's biggest computer manufacturer last month amid allegations of sexual harassment and improper expense claims.
Arthur Andersen was warned about improper expense accounting at WorldCom two years ago, before the time the company has said its problems began.
The report also suggests that the audit that uncovered the improper expense accounting had been set in motion by Mr. Sullivan himself.
Both have pledged that no member of Parliament shown to have made improper expense claims will be allowed to run as a candidate in a general election that must be held before June 2010.
Last year, Wal-Mart accused Robert E. Hey Jr., a vice president, of helping his boss, Thomas M. Coughlin, a board member, to steal tens of thousands of dollars from the giant discount retailer by filing improper expense reports.
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Mr. Harper's chief of staff was found to have reimbursed Mr. Duffy for $90,000 in improper expenses.
But the government has contended that Columbia fraudulently added improper expenses onto the home care business to increase reimbursement.
Mr. Kaminsky said Mr. Espada stacked the board of Soundview with members of his family, and paid them, so they would not question his improper expenses.
"Apollo reimbursed its funds for any improper expenses, voluntarily reported the matter to the S.E.C. and cooperated fully with the agency's review".
The inspector general found the Pentagon experienced "potential national security vulnerabilities" by supervisors' late or insufficient notification of the improper expenses.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com