Joseph P. Yedell, the suspended director of the D.C. Department of Human Resources, disclosed a sworn affidavi yesterday that he said contradicts potentially harmful evidence cite in a city report on the hiring of his wife. Gladys, in the D.C. Personnel Department.

The mayor's Offiion of Municipal Audit and Inspection released a report Monday that found no evidence of favoritism in the Nov. 9, 1976, hiring of Mrs. Yeldell as a Gs-9 program analyst.

However, one unresolved portion of the report was whether Mrs. Yeldell, who had worked at Washington Technical Institute before taking the personnel office job, had been aware of intimate plans for financing the position she filled before the position was advertised as required by law.

The report said that Mrs. Yeldell's supervisor at WTI, Calvin C. Hughes,told investigators that Mrs. Yeldell had aid him that she was aware that the funds to finance for which she had applied were to come from another city department Mrs. Yeldell told the investigators she was unawaare of the funding plan. Neither statement by Hughes of Mrs. Yeldell was amde under oath.

Yesterday, however, Yeldell gave reporters a Jan. 24 sworn affidavit from Hughes saying, "I shall like to make clear that Mrs. Yeldell never discussed the source of funding for her new job with me.Further, she never said that she knew of transfers of positions from one city agency to another."

Yeldell said the affidavit had not been taken in response to the report released Monday, even though it made specific reference to that report. But the affidavit appeared to raise more questions than it answered.

Hughes swore that the testimony by him made in the report had come from a statement he had given to D.C. Auditor Matthews S. Watson, who also is investigating Mrs. Yeldell's hiring. Watson has not yet released his findings.Hughes said that excepts from that statement appeared in the report.

However, David Legge, director of the municipal audit office, said the testimony cited in the report did not come from that statement, but from another one given to him on request by Hughes. "I know Matt Watson got a statement and we have it," Legge said. "But we didn't use it."

Yesterday was the thurd time Yeldell has quickly responded to reports from six investigators of alleged hiring abuses and other irregularities in DHR invoving him or his wife.

When the mayor's auditor reported two weeks ago that Yeldell may have improperly helped two relatives obtain jobs in DHR. Yeldell called a press conference at which he questioned the integrity of one witness against him.

A few days later, after newspapers disclosed the contents of Watson's draft report on Yeldell's hiring. Yeldell's lawyers questioned the credibility of the investigation on grounds that its contents had been released prematurely and before Mrs. Yeldell had been interviewed.

Yeldell was suspended as DHR director by Mayor Walter E. Washington Dec. 3 and temporarily detailed as chairman of the city's Board of Appeals and Review. Hughe's affidavit was taken in Yeldell's appeals board office, Yeldell said, and notarized by Jewel Hernandez, an administrative aid in DHR.