Financial Audit

Expenditures by Six Independent Counsels Gao ID: AIMD-95-233 September 29, 1995

This report presents the results of GAO's audit of expenditures reported by six independent counsels for the six months ended March 31, 1995. GAO found that the statements of expenditures for independent counsels Arlin M. Adams, Joseph E. diGenova, Robert B. Fiske, Jr., Donald C. Smaltz, Kenneth W. Starr, and Lawrence E. Walsh were reliable in all materials respects.l GAO also did limited test of internal controls and discovered a material weaknesses in internal controls over reporting of expenditures. GAO found no reportable noncompliance with laws and regulations that it tested.

GAO found that: (1) the counsels' statements of expenditures were reliable in all material respects and fairly presented the respective expenditures of the counsel offices for the 6 months ended March 31, 1995; (2) there was a material internal control weakness in the counsels' reporting of expenditures; (3) the counsels and the Administrative Office of the United States Courts (AOUSC) often reported and recorded inaccurate information on the counsels' expenditures; (4) the counsels and AOUSC have taken actions to improve their reporting and recording of expenditures; and (5) there was no reportable noncompliance with selected applicable laws or regulations.



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