WASHINGTON?Independent Counsel Robert Ray concludes in his final Whitewater report that the Clintons’ land venture benefitted from criminal transactions but there was insufficient evidence to prove the former president or his wife were guilty of wrongdoing.

The report, released Wednesday, also said prosecutors could not rule out the possibility that Hillary Rodham Clinton played a role in the disappearance and mysterious discovery of her law firm billing records.

The five-volume report wrapped up a six-year investigation by three different prosecutors of the Clintons’ finances and detailed the business transactions they undertook with partners Jim and Susan McDougal.

The report said Jim McDougal wrongly used funds from the failing S&L to benefit the Whitewater venture that he had created with Bill Clinton, then governor of Arkansas, and Hillary Clinton, then a lawyer.