UNITED NATIONS – A senior investigator who has resigned from the Volcker committee, Robert Parton, has accused his former employers of giving preferential treatment to Secretary-General Annan. But the congressional committee that published the details of Mr. Parton’s accusations yesterday did not endorse his conclusion.

The report, published by Republican members of the House Foreign Relations Committee under the leadership of Rep. Henry Hyde, of Illinois, made “no findings regarding the disagreement between Mr. Parton and the IIC,” Mr.Hyde said in a press release.He was referring to the Independent Inquiry Committee under Mr. Volcker, which was set by Mr. Annan last year to investigate the oil-for-food scandal.

The Volcker committee concluded last March that it had no sufficient evidence to implicate the secretary-general of influencing the United Nations to hire Cotecna, a company that employed his son, Kojo. Yesterday, the Hyde report published the minutes of an internal March 8 meeting of the committee, two weeks before it published a crucial report on Mr. Annan’s role in the scandal.

Mr. Parton resigned shortly after that report appeared,and until now has not detailed his criticism. “Mr. Parton continues to look forward to putting this matter behind him,” his lawyer, Lanny Davis, told The New York Sun in an e-mailed statement yesterday. “But one thing is clear: The record speaks for itself. We recommend that everyone read carefully the notes of the critical March 8 meeting.”

The minutes portray South African judge Richard Goldstone, a principal committee member, as Mr. Annan’s most vocal advocate. Findings against Mr. Annan “read more like a prosecution case than a judgment,” he said at one point. Mr. Parton, on the other hand, says, “No matter what I show, the conclusions of this report are not going to change unless I have a smoking gun.”

In the notes, Mr.Volcker advocates a high standard of evidence before any adverse findings against Mr. Annan could be published. “If you accuse him of lying, he is gone,” he says.

In a recent Los Angeles Times interview, Mr. Volcker said that another of his committee’s reports, in November, was changed hours before its publication after Mr. Annan’s lawyer, Greg Craig, had contacted the committee. Asked if he thought Mr. Annan knew whether his son used the secretary-general to benefit Cotecna, Mr. Volcker said, “To this day, I still don’t know.”

Mr. Parton accused Mr. Volcker of employing a higher standard for judging Mr. Annan’s complicity than the one the committee set originally. That standard was “more likely than not,” Mr. Parton told Mr. Volcker. According to the Hyde committee, this is a legal term often used in similar investiga tions, meaning that finding must be based on at least a 51% probability.

But Mr. Volcker, according to the notes, says this has never been agreed on as the committee’s standard. “I’m not prepared to hang Kofi Annan on that,” he says. “I never dreamed that that was the standard. We need to be pretty damn sure.”

Although making no judgment on the dispute,the Hyde committee said it “encourages interested parties to carefully consider the evidence.”

More broadly, the committee report was critical of Turtle Bay’s “outdated management, audit, and investigatory practices,” Mr. Hyde said, warning that unless it changes its ways, the United Nations will face “a growing marginalization.” He called for further investigations of other U.N. scandals, and particularly advocated an independent probe of the procurement department.

In a briefing to reporters on Tuesday, the U.N. undersecretary general for management, Christopher Burnham, said that the internal watchdog, known as the OIOS, is cooperating with American authorities in a “vigorous and expanding” investigation into that department. “We are peeling that onion down to its core,” he said.

The Hyde committee also for the first time said that, violating American law, some oil companies “chose to abide by a boycott of Israel as a condition of doing business in the oil-for-food program.”