"So the report which some of these allegations have cited is a regularly required report for the US Government as part of our open government transparency in governance requirements," Nuland said.
Meanwhile, Walmart has also denied of being involved in any wrongdoing.
"These allegations are entirely false. In accordance with US law, American companies are required to disclose issues and expenditures associated with lobbying on a quarterly basis.
The expenditures are a compilation of expenses associated with US federal lobbying contacts and include staffing cost, association dues and payments made to consultants, all in the US," a company spokesperson said in a statement.
The spokesperson said the company had "held discussions" with US officials about a range of "trade and investment issues" that impact its businesses in the US and worldwide, and disclosed this in accordance with the law.
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