Financial Audit
Independent Counsel Expenditures for the Six Months Ended March 31, 2002 Gao ID: GAO-02-1068 September 30, 2002This report describes GAO's audits of expenditures reported by four offices of independent counsel for the six months ended March 31, 2002. GAO found that the statements of expenditures were presented fairly in all material respects. There were no material weaknesses in internal control over financial reporting (including safeguarding of assets) and no reportable noncompliance with the laws and regulations GAO tested.
GAO-02-1068, Financial Audit: Independent Counsel Expenditures for the Six Months Ended March 31, 2002
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United States General Accounting Office:
GAO:
Report to Congressional Committees:
September 2002:
Financial Audit:
Independent Counsel Expenditures for the Six Months Ended March 31,
2002:
GAO-02-1068:
Contents:
Letter:
Auditor‘s Report:
Background:
Opinion on Statements of Expenditures:
Consideration of Internal Control:
Compliance with Laws and Regulations:
Objectives, Scope, and Methodology:
Agency Comments:
Appendixes:
Appendix I: Statement of Expenditures for Independent Counsel Barrett:
Appendix II: Statement of Expenditures for Independent Counsel Pearson:
Appendix III: Statement of Expenditures for Independent Counsel Ray:
Appendix IV: Statement of Expenditures for Independent Counsel Smaltz:
Abbreviations:
AOUSC: Administrative Office of the U.S. Courts:
FBI: Federal Bureau of Investigation:
OIC: Office of Independent Counsel:
[End of section]
United States General Accounting Office:
Washington, D.C. 20548:
September 30, 2002:
Congressional Committees:
Enclosed is our report on the statements of expenditures of four
offices of independent counsel for the 6 months ended March 31, 2002.
We are sending copies of this report to the Attorney General, the
Director of the Administrative Office of the U.S. Courts, the
Independent Counsels included in our audit, and other interested
parties. Copies of this report will be made available to others upon
request. This report will also be available at no charge on GAO‘s Web
site at [hyperlink, http://www.gao.gov].
If you or your staffs have any questions concerning this report, please
contact me at (202) 512-9406 or Hodge Herry, Assistant Director, at
(202) 512-9469. You can also reach us by e-mail at franzelj@gao.gov or
herryh@gao.gov. Key contributors to this report were Carol Keightley,
Kwabena Ansong, Theresa Patrizio, and Polly Cheung.
Signed by:
Jeanette M. Franzel:
Director:
Financial Management and Assurance:
[End of letter]
United States General Accounting Office:
Washington, D.C. 20548:
Congressional Committees:
This report presents the results of our audits of expenditures
[Footnote 1] reported by four offices of independent counsel for the 6
months ended March 31, 2002. The Department of Justice and the
independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and
596 (c)(1) (2000) to report on expenditures from a permanent,
indefinite appropriation established within the Department of Justice
to fund independent counsel activities. We are required under 28 U.S.C.
596 (c)(2) to audit the statements of expenditures prepared by the
independent counsels.
In our audits covering the 6 months ended March 31, 2002, we found:
* the statements of expenditures presented in appendixes I through IV,
for the offices of independent counsel David M. Barrett, Daniel S.
Pearson, Robert W. Ray, and Donald C. Smaltz, respectively, are
presented fairly, in all material respects, in conformity with the
basis of accounting described in note 1 of each counsel‘s statement,
which is principally the cash basis, a comprehensive basis of
accounting other than U.S. generally accepted accounting principles;
* no material weaknesses in internal control over financial reporting
(including safeguarding assets) and compliance with laws and
regulations; and;
* no reportable noncompliance with laws and regulations we tested.
The following sections provide background information, outline each
conclusion in more detail, and discuss the scope of our audits.
Background:
The Ethics in Government Act of 1978 amended title 28 of the United
States Code to authorize the judicial appointment of independent
counsels when the Attorney General determines that reasonable grounds
exist to warrant further investigation of high-ranking government
officials for certain alleged crimes. The independent counsel law (28
U.S.C. 591-599 (2000)) was intended to preserve and promote the
accountability and integrity of public officials and of the
institutions of the federal government. The independent counsel law
expired on June 30, 1999. Provisions of the law allow the independent
counsels serving at the expiration date to continue investigating
pending matters until they determine that the investigations of such
matters have been completed.
The independent counsel law directs the Department of Justice to pay all
costs relating to the establishment and operation of independent counsel
offices from the permanent, indefinite appropriation established to fund
independent counsel activities. The independent counsel law also
designates specific responsibilities to the Administrative Office of
the U.S. Courts (AOUSC) for independent counsels‘ administrative
support. The Department of Justice periodically disburses lump-sum
payments to AOUSC for this purpose.
During any 6-month period, there may be other significant costs
incurred in support of the work of the counsels. These costs are paid
from appropriations other than the permanent, indefinite appropriation
established to fund independent counsel activities. These costs arise
when a counsel uses detailees from other federal agencies, such as the
Federal Bureau of Investigation (FBI). Independent counsels are not
required to reflect such costs in their statements of expenditures nor
do they do so. However, to the extent practicable, the counsels
identified and disclosed these costs in the notes to their statements
presented in the appendixes to this report.
These statements and related notes do not include certain expenditures
related to the investigations by independent counsels Carol Elder Bruce
and Ralph I. Lancaster and by special counsel John C. Danforth that were
officially terminated. Accordingly, independent counsels Bruce and
Lancaster and special counsel Danforth no longer prepare financial
statements. The investigations by independent counsels Carol Elder Bruce
and Ralph I. Lancaster were officially terminated by the Court effective
March 22, 2001, and July 11, 2001, respectively. The investigation by
special counsel John C. Danforth was officially terminated when Mr.
Danforth closed his office in March 2001. However, expenditures
occurred during this period for each of these counsels. The Office of
Independent Counsel (OIC)-Bruce had $860 in expenditures during this
period, which was the severance payment to OIC-Bruce‘s final employee.
OIC-Lancaster‘s transactions during this period included $27,337 in
expenditures for final administrative activities and a $33,344 decrease
in rent resulting from a General Services Administration refund,
resulting in a net $6,007 decrease in OIC-Lancaster‘s total
expenditures. Finally, the Office of Special Counsel Danforth had
$12,312 in expenditures during this period to prepare administrative
files for transfer to the archives.
Opinion on Statements of Expenditures:
The statements of expenditures including the accompanying notes for the
offices of independent counsel David M. Barrett, Daniel S. Pearson,
Robert W. Ray, and Donald C. Smaltz, present fairly, in all material
respects, the expenditures of these counsels for the 6 months ended
March 31, 2002, on the basis of accounting described in note 1 to each
office‘s statement.
The counsels prepared their statements of expenditures principally on a
cash basis of accounting, which is a comprehensive basis of accounting
other than U.S. generally accepted accounting principles. The bases of
accounting are described in note 1 of each counsel‘s statement.
Consideration of Internal Control:
In planning and performing our audits, we considered internal control
over financial reporting and compliance. [Footnote 2] We did this to
determine our procedures for auditing the statements of expenditures,
not to express an opinion on internal control. Accordingly, we do not
express an opinion on internal control over financial reporting and
compliance. However, for the controls we tested, we found no material
weaknesses in internal control over financial reporting (including
safeguarding assets) and compliance for the 6-month period ended March
31, 2002. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not
reduce to a relatively low level the risk that errors, fraud, or
noncompliance in amounts that would be material to the statements of
expenditures may occur and not be detected promptly by employees in the
normal course of performing their duties. Our internal control work
would not necessarily disclose all material weaknesses.
Compliance with Laws and Regulations:
Our tests for compliance with selected provisions of laws and
regulations disclosed no instances of noncompliance that would be
reportable under U.S. generally accepted government auditing standards.
However, the objective of our audit was not to provide an opinion on
overall compliance with laws and regulations. Accordingly, we do not
express such an opinion.
Objectives, Scope, and Methodology:
The independent counsels are responsible for preparing statements of
expenditures in conformity with the bases of accounting described in the
accompanying notes. The counsels are also responsible for establishing,
maintaining, and assessing internal control to provide reasonable
assurance that the following internal control objectives are met and for
complying with applicable laws and regulations.
* Financial reporting: Transactions are properly recorded, processed,
and summarized to permit the preparation of the statements of
expenditures in conformity with the bases of accounting described in
the notes to the statements, and assets are safeguarded against loss
from unauthorized acquisition, use, or disposition.
* Compliance with laws and regulations: Transactions are executed in
accordance with laws and regulations that could have a direct and
material effect on the counsels‘ statements of expenditures.
We are responsible for (1) obtaining reasonable assurance about whether
the counsels‘ statements of expenditures are presented fairly, in all
material respects, in conformity with the bases of accounting described
in the notes accompanying their statements of expenditures, (2)
obtaining a sufficient understanding of internal control over financial
reporting and compliance to plan the audits, and (3) testing compliance
with selected provisions of laws and regulations that have a direct and
material effect on the statements.
In order to fulfill these responsibilities, for each counsel, we (1)
examined, on a test basis, evidence supporting the amounts and
disclosures in the statement of expenditures, (2) assessed the
accounting principles used by management, (3) evaluated the overall
presentation of the statement of expenditures, (4) obtained an
understanding of internal control related to financial reporting
(including safeguarding assets) and compliance with laws and
regulations, and (5) tested compliance with selected provisions of 28
U.S.C. 591-599 (2000), 5 U.S.C. Chapter 55, and regulations relating to
pay administration.
We limited our internal control testing to controls over financial
reporting and compliance. Because of inherent limitations in internal
control, misstatements due to error, fraud, losses, or noncompliance may
nevertheless occur and not be detected. We also caution that projecting
our evaluation to future periods is subject to the risk that controls
may become inadequate because of changes in conditions or that the
degree of compliance with controls may deteriorate. In addition, we
caution that our internal control testing may not be sufficient for
other purposes.
We did not test compliance with all laws and regulations applicable to
the offices of independent counsel. We limited our tests of compliance
to those laws and regulations that we deemed applicable to the
statements of expenditures. We caution that noncompliance may occur and
not be detected by these tests and that such testing may not be
sufficient for other purposes.
We obtained, but did not audit, information on costs that were paid from
sources other than the permanent, indefinite appropriation. We obtained
information on these costs from the independent counsel offices and the
Department of Justice, including the FBI.
We performed our audits in accordance with U.S. generally accepted
government auditing standards.
Agency Comments:
We provided drafts of this report to the offices of independent
counsel, the Department of Justice, and AOUSC for review and comment.
These entities agreed with the facts and conclusions in our report.
Signed by:
Jeanette M. Franzel:
Director:
Financial Management and Assurance:
September 9, 2002:
[End of section]
Committees:
The Honorable Robert C. Byrd:
Chairman:
The Honorable Ted Stevens:
Ranking Minority Member:
Committee on Appropriations:
United States Senate:
The Honorable Joseph I. Lieberman:
Chairman:
The Honorable Fred Thompson:
Ranking Minority Member:
Committee on Governmental Affairs:
United States Senate:
The Honorable Patrick J. Leahy:
Chairman:
The Honorable Orrin G. Hatch:
Ranking Minority Member:
Committee on the Judiciary:
United States Senate:
The Honorable C. W. Bill Young:
Chairman:
The Honorable David R. Obey:
Ranking Minority Member:
Committee on Appropriations:
House of Representatives:
The Honorable Dan Burton:
Chairman:
The Honorable Henry A. Waxman:
Ranking Minority Member:
Committee on Government Reform:
House of Representatives:
The Honorable F. James Sensenbrenner:
Chairman:
The Honorable John Conyers, Jr.
Ranking Minority Member:
Committee on the Judiciary:
House of Representatives:
[End of section]
Appendix I: Statement of Expenditures for Independent Counsel Barrett:
David M. Barrett:
Office of Independent Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2002:
Personnel compensation and benefits: $374,792;
Travel (note 2): $40,223;
Rent, communications, and utilities (note 3): $282,456;
Contractual services (note 4): $198,999;
Supplies and materials: $9,273;
Administrative services (note 5): $69,132;
Total expenditures: $974,875.
The accompanying notes are an integral part of this statement.
David M. Barrett:
Office of Independent Counsel:
Notes to Statement of Expenditures:
Note 1 - Accounting policies:
Reporting entity: The accompanying statement of expenditures presents
the expenditures of the Office of Independent Counsel-David M. Barrett
(OIC-Barrett) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U.S. Courts (AOUSC) and the OIC. Mr.
Barrett was appointed on May 24, 1995, to investigate certain
allegations against the Secretary of Housing and Urban Development.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U.S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC.
Most personnel compensation and benefits are recorded at the end of the
pay period when earned.
Note 2 - Travel:
Travel generally includes expenditures for investigation-related travel
paid for OIC-Barrett personnel and witnesses.
Note 3 - Rent, communications, and utilities:
Approximately $228,000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contractual services:
Contractual services primarily consist of expenditures for
investigators, and services of other experts in areas of interest to
the investigation.
Note 5 - Administrative services:
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for
OIC-Barrett. Payment of these fees generally occurs in the month
following the services. Also included in administrative services are
other costs incurred by AOUSC in providing administrative guidance and
support to independent counsel offices. These costs were certified by
AOUSC, paid from the independent counsel appropriation, and allocated
to the OIC.
[End of section]
Appendix II: Statement of Expenditures for Independent Counsel Pearson:
Daniel S. Pearson:
Office of Independent Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2002:
Personnel compensation and benefits: $69,935;
Rent, communications, and utilities (note 2): $26,870;
Contractual services and capital assets (note 3): $11,599;
Administrative services (note 4): $6,661;
Total expenditures: $115,065.
The accompanying notes are an integral part of this statement.
Daniel S. Pearson:
Office of Independent Counsel:
Notes to Statement of Expenditures:
Note 1 - Accounting policies:
Reporting entity: The accompanying statement of expenditures presents
the expenditures of the Office of Independent Counsel-Daniel S. Pearson
(OIC-Pearson) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U.S. Courts (AOUSC) and the OIC. Mr.
Pearson was appointed on July 6, 1995, to investigate certain
allegations against the Secretary of Commerce. On April 3, 1996, the
Secretary was killed in a plane crash. Shortly thereafter, the
Independent Counsel closed the investigation of the Secretary and
transferred the investigation related to other parties to the
Department of Justice. Expenditures during this period relate to final
efforts to archive the investigative records.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U.S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC.
Most personnel compensation and benefits are recorded at the end of the
pay period when earned.
Note 2 - Rent, communications, and utilities:
Approximately $24,000 in office rent is included in rent,
communications, and utilities.
Note 3 - Contractual services:
Contractual services primarily consist of payments to experts for
preparing independent counsel records for archiving.
Note 4 - Administrative services:
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for
OIC-Pearson. Payment of these fees generally occurs in the month
following the services. Also included in administrative services are
other costs incurred by AOUSC in providing administrative guidance and
support to independent counsel offices. These costs were certified by
AOUSC, paid from the independent counsel appropriation, and allocated
to the OIC.
[End of section]
Appendix III: Statement of Expenditures for Independent Counsel Ray:
Robert W. Ray:
Office of Independent Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2002:
Personnel compensation and benefits: $913,675;
Travel (note 2): $123,840;
Rent, communications, and utilities (note 3): $281,105;
Contractual services (note 4): $835,728;
Acquisition of capital assets (note 5): $399;
Supplies and materials (note 6): $16,211;
Administrative services (note 7): $126,341;
Total expenditures: $2,297,299.
The accompanying notes are an integral part of this statement.
Robert W. Ray:
Office of Independent Counsel:
Notes to Statement of Expenditures:
Note 1 - Accounting policies:
Reporting entity: The accompanying statement of expenditures presents
the expenditures of the Office of Independent Counsel-Robert W. Ray
(OIC-Ray) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U.S. Courts (AOUSC) and the OIC.
Kenneth W. Starr (OIC-Starr) was appointed on August 5, 1994, to assume
the investigation of possible violations of federal criminal law in Re:
Madison Guaranty Savings and Loan Association and other entities
(Whitewater), which was begun by regulatory Independent Counsel Robert
B. Fiske, Jr. The U.S. Court of Appeals subsequently expanded OIC-
Starr's jurisdiction to include selected White House Travel Office and
access-to-personnel-file issues on March 22, 1996, and June 21, 1996,
respectively. On October 25, 1996, it further expanded OIC-Starr's
jurisdiction to include issues related to statements made before the
Government Reform and Oversight Committee, U.S. House of
Representatives, on June 26, 1996. On January 16, 1998, the court
expanded OIC-Starr's jurisdiction to include issues related to whether,
in a civil case, certain individuals suborned perjury, obstructed
justice, intimidated witnesses, or otherwise violated federal law in
dealing with witnesses, potential witnesses, attorneys, or others
(commonly referred to as the Lewinsky matter).
On October 18, 1999, Mr. Starr resigned his appointment, and was
succeeded by Robert W. Ray as independent counsel effective the same
date. On March 16, 2000, Mr. Ray submitted to the Special Division of
the U.S. Court of Appeals for the District of Columbia Circuit two
final reports on (1) the access-to-personnel-files issues and (2) the
issues related to statements made before the Government Reform and
Oversight Committee. On July 28, 2000, the court ordered the public
release of the two reports. Further, on June 22, 2000, Mr. Ray
submitted to the court a final report on the White House travel matter.
On October 18, 2000, the court ordered the public release of that
report. On January 19, 2001, Mr. Ray announced the conclusion of all
current matters before the OIC.
On August 21, 2001, the Special Division of the U.S. Court of Appeals
for the District of Columbia Circuit, at the request of the Independent
Counsel, ordered the termination of the investigative functions of the
Independent Counsel as of March 31, 2002, except to the extent
necessary to conclude any remaining noninvestigative and
nonprosecutorial tasks required by statute. On March 2, 2001, and May
18, 2001, Mr. Ray submitted to the court the final reports on the
Whitewater and Lewinsky matters, respectively. On March 6, 2002, the
court ordered the publication and release of the Lewinsky report. On
March 20, 2002, the court ordered the publication and release of the
Whitewater report. On March 12, 2002, Mr. Ray resigned his appointment
and was succeeded by Ms. Julie F. Thomas as Independent Counsel
effective that same date.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U.S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC.
Most personnel compensation and benefits are recorded at the end of the
pay period when earned.
Note 2 - Travel:
Travel generally includes expenditures for investigation-related travel
paid for OIC-Ray personnel; detailees from other federal agencies, such
as the Federal Bureau of Investigation (FBI); contractors; and
witnesses.
Note 3 - Rent, communications, and utilities:
Approximately $247,000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contractual services:
Contractual services primarily consist of expenditures for computer
support and maintenance, and investigators and other specialists in
areas of interest to the investigation.
Note 5 - Acquisition of capital assets:
The capital assets expenditures are primarily for automated data
processing equipment. These assets will remain the property of the
federal government at the conclusion of the investigation.
Note 6 - Supplies and materials:
The supplies and materials expenditures are primarily for office
supplies used in the archiving of records.
Note 7 - Administrative services:
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for
OIC-Ray. Payment of these fees generally occurs in the month following
the services. Also included in administrative services are other costs
incurred by AOUSC in providing administrative guidance and support to
independent counsel offices. These costs were certified by AOUSC, paid
from the independent counsel appropriation, and allocated to the OIC.
[End of section]
Appendix IV: Statement of Expenditures for Independent Counsel Smaltz:
Donald C. Smaltz:
Office of Independent Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2002:
Personnel compensation and benefits: $214,185;
Travel (note 2): $6,774;
Rent, communications, and utilities (note 3): $54,969;
Contractual services (note 4): $39,318;
Supplies and materials and capital assets: $2,907;
Administrative services (note 5): $24,497;
Total expenditures: $342,650.
The accompanying notes are an integral part of this statement.
Donald C. Smaltz:
Office of Independent Counsel:
Notes to Statement of Expenditures:
Note 1 - Accounting policies:
Reporting entity: The accompanying statement of expenditures presents
the expenditures of the Office of Independent Counsel-Donald C. Smaltz
(OIC-Smaltz) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U.S. Courts (AOUSC) and the OIC. Mr.
Smaltz was appointed on September 9, 1994, to investigate activities of
a former Secretary of Agriculture. Mr. Smaltz submitted his final
report to the Special Division of the U.S. Court of Appeals for the
District of Columbia Circuit on January 30, 2001. The report was
published on October 25, 2001, and the office was closed on March 31,
2002.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U.S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC.
Most personnel compensation and benefits are recorded at the end of the
pay period when earned.
Note 2 - Travel:
Travel generally includes expenditures for travel paid for OIC-Smaltz
personnel.
Note 3 - Rent, communications, and utilities:
Approximately $35,000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contractual services:
Contractual services primarily consist of expenditures for services of
experts and other specialists in areas of interest to the
investigation.
Note 5 - Administrative services:
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for
OIC-Smaltz. Payment of these fees generally occurs in the month
following the services. Also included in administrative services are
other costs incurred by AOUSC in providing administrative guidance and
support to independent counsel offices. These costs were certified by
AOUSC, paid from the independent counsel appropriation, and allocated
to the OIC.
[End of section]
Footnotes:
[1] The term expenditures as used in this report generally means cash
disbursed.
[2] The objectives of internal control are to provide reasonable
assurance that management objectives regarding financial reporting
(including safeguarding of assets) and compliance with laws and
regulations are achieved.
[End of section]
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