RAMALLAH — Dissidents have charged the Palestinian Authority with embezzling millions of dollars in U.S. security aid to the West Bank.

PA security officers said senior officials and commanders have used U.S. security assistance to purchase private homes, automobiles and furniture. The officers said some of the commanders were using the money to speculate in the fuel and food market in the West Bank.

"We are seeing the same corruption as that in 1996," another officer said.

The assertions of the PA officers, who identified some of those embezzling U.S. funds, could not be independently confirmed. PA security sources said some of the accusations reflected increasing resentment against an emerging cadre of pro-U.S. officers in the security forces.

A key object of resentment by veteran PA commanders has been police chief Maj. Gen. Hazem Atallah. The sources said Atallah, 42, has become the youngest general in the PA and Arab world because of support by U.S. Lt. Gen. Keith Dayton.

The sources said Atallah has been dismissing scores of police officers and commanders over the last five months. They said 55 officers were forced to resign since Atallah became police commander.

"He is a friend of Dayton and even [President George] Bush," a PA security source said. "He has huge financial resources and is sent to speak to donors for money."

The sources said Atallah received pledges of $242 million from foreign donors during a session to support PA police in Berlin. They said much of the money would come under Atallah's control.

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