The department disagrees with this ruling, but in prosecuting fraud and abuse by the tobacco industry, we must abide by the court's opinion.

The department and the Natural Resources Defense Council disagree about how to characterize the amount of waste that the department proposes to leave in tanks.

If the department "disagrees with Congress's policy choices," Judge James T. Trimble Jr. wrote, "then such arguments are best addressed to Congress."

Russell L. Marlan, a spokesman for the Michigan Department of Corrections, said the department disagreed with the ruling and planned to appeal.

The department, though, disagrees with that assessment.

On Thursday, Ms. Scarlett told lawmakers that "the department disagrees" with Mr. Devaney's critique and said he had made "broad and serious, yet vague allegations."

"We believed we were interpreting the regulations correctly; the department obviously disagreed with us."

But the department and the company still disagree over how quickly those restrictions, which affect I.B.M.'s AS/400 midrange computers, should be lifted.

But the department strongly disagreed with the audit's proposal that a nonemergency calls be handled by a "311" center.

"The department disagrees with the court's analysis and with its balancing of the interests of the parties," said Marilyn Mode, a police spokeswoman.