Independent Counsel

Gao ID: AIMD-99-36R November 17, 1998

Pursuant to a congressional request, GAO reviewed whether its audits of the expenditures of the Office of Independent Counsel Kenneth W. Starr: (1) disclosed material weaknesses in internal controls; (2) determined that the statements of expenditures were reliable in all material respects; and (3) disclosed any instances of noncompliance with selected provisions of laws and regulations that would be reportable under generally accepted government auditing standards.

GAO noted that: (1) GAO's tests of internal controls, which were for the limited purpose of determining its procedures for auditing the statements of expenditures, disclosed no material weaknesses; (2) the statements of expenditures were reliable in all material respects; and (3) GAO's audit tests of compliance with selected provisions of laws and regulations disclosed no instances of noncompliance that would be reportable under generally accepted government auditing standards.



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