Financial Audit

Independent Counsel Expenditures for the Six Months Ended September 30, 1996 Gao ID: AIMD-97-64 March 31, 1997

Independent counsels are required to report every six months of their expenditures from a permanent, indefinite appropriation established with the Justice Department to fund independent counsel activities. GAO audits these expenditures. GAO found that the statements of expenditures presented for the offices of independent counsels Arlin M. Adams/Larry D. Thompson, David M. Barrett, Joseph E. diGenova/Michael F. Zeldin, Daniel S. Parson, Donald C. Smaltz, and Kenneth W. Starr were reliable in all material respects. GAO's consideration of internal controls disclosed no material weaknesses. GAO's audits included limited tests of compliance with laws and regulations that disclosed no reportable instances of noncompliance with the laws and regulations GAO tested.

GAO noted that: (1) the counsels' statements of expenditures were reliable in all material respects and fairly presented the respective expenditures of their offices for the 6 months ended September 30, 1996; (2) there were no material internal control weaknesses in the counsels' reporting of expenditures; and (3) there was no reportable noncompliance with selected applicable laws or regulations.



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