"Officials quickly dismantled user-friendly disclosure systems on government Web sites," she wrote.

But even that amount was overshadowed by what Lloyd C. Blankfein, Goldman Sachs's chief executive, was paid under the old disclosure system.

The integrated disclosure system designed for foreign private issuers provides a number of accommodations to practices in other jurisdictions.

But under an amendment to the city charter that passed last year, on Jan. 1, the City Clerk will no longer have a role in the financial disclosure system.

Experts in campaign finance blame the Senate's antiquated disclosure system partly on politics and partly on the organization's culture.

But the allegations in the Denver lawsuit raise questions on how well this disclosure system is policed.

A remedy would be an improved disclosure system that allowed staff members dealing with letters to know the names of all contributors.

Evaluations Recommended The report recommended evaluation of the department's "standards of conduct regulations, financial disclosure system and post-employment enforcement system."

The report noted that more than 500 enterprises are now communicating with environmental NGOs about their monitoring and disclosure systems.

But only 600 baths have adopted this voluntary disclosure system, according to Toru Terada, secretary general of the industry association.