. S . ▁Department ▁of ▁Justice ▁and ▁the ▁U . S . ▁Sec ur ities ▁and ▁Exchange ▁Commission ▁and ▁will ▁pay ▁$ 1 8 5 ▁million ▁( US ) ▁as ▁settlement , ▁but ▁remains ▁subject ▁to ▁a ▁two - year ▁de ferred ▁pro sec ution ▁agreement ▁and ▁o vers ight ▁by ▁an ▁independent ▁monitor . ▁ ▁The ▁German ▁autom aker ▁of ▁Mer cedes - B enz ▁vehicles ▁was ▁accused ▁of ▁viol ating ▁the ▁terms ▁of ▁the ▁United ▁Nations ' ▁O il ▁for ▁Food ▁Program ▁with ▁Ira q ▁by ▁including ▁kick back s ▁ 1 0 ▁percent ▁of ▁the ▁contract ▁values ▁to ▁the ▁Ira qi ▁government . ▁ ▁The ▁SE C ▁said ▁the ▁company ▁earned ▁more ▁than ▁$ 4 ▁million ▁from ▁the ▁sale ▁of ▁vehicles ▁and ▁spare ▁parts . ▁ ▁The ▁SE C ▁case ▁was ▁spark ed ▁in ▁ 2 0 0 4 ▁after ▁David ▁B az zet ta , ▁a ▁former ▁aud itor ▁at ▁then ▁Da im ler Ch rys ler ▁Cor p , ▁file d ▁a ▁wh ist le - b lower ▁compla int ▁after ▁he ▁was ▁fired ▁for ▁raising ▁questions ▁about ▁bank ▁accounts ▁controlled ▁by ▁Mer cedes - B enz ▁units ▁in ▁South ▁America . ▁ ▁B az zet ta ▁alleg ed ▁that ▁he ▁learned ▁in ▁a ▁July ▁ 2 0 0 1 ▁corpor ate ▁aud it ▁executive ▁committee ▁meeting ▁in ▁Stuttgart ▁that ▁business ▁units ▁" cont in ued ▁to ▁maintain ▁secret ▁bank ▁accounts ▁to ▁b ri be ▁foreign ▁government ▁officials ", ▁though ▁the ▁company ▁knew ▁the ▁practice ▁viol ated ▁U