Financial Audit
Independent Counsel Expenditures for the Six Months Ended September 30, 2002 Gao ID: GAO-03-445 March 31, 2003Pursuant to a legislative requirement, GAO audited the expenditures of four independent counsels for the 6 months ended September 30, 2002.
GAO found: (1) the statements of expenditures presented for the offices of independent counsel David M. Barrett, Daniel S. Pearson, Donald C. Smaltz, and Julie F. Thomas, respectively, are presented fairly, in all material respects, in conformity with the basis of accounting described in each counsel's statement, which is principally the cash basis, a comprehensive basis of accounting other than U.S. generally accepted accounting principles; (2) no material weaknesses in internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations; and (3) no reportable noncompliance with laws and regulations we tested.
GAO-03-445, Financial Audit: Independent Counsel Expenditures for the Six Months Ended September 30, 2002
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Report to Congressional Committees:
March 2003:
FINANCIAL AUDIT:
Independent Counsel Expenditures for the Six Months Ended September 30,
2002:
GAO-03-445:
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 Smaltz:
Appendix IV: Statement of Expenditures for Independent Counsel Thomas:
Abbreviations:
AOUSC: Administrative Office of the U.S. Courts:
FBI: Federal Bureau of Investigation:
OIC: Office of Independent Counsel:
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Letter March 31, 2003:
Congressional Committees:
Enclosed is our report on the statements of expenditures of four
offices of independent counsel for the 6 months ended September 30,
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 www.gao.gov.
If you or your staffs have any questions concerning this report, please
contact me at (202) 512-6906 or Hodge Herry, Assistant Director, at
(202) 512-9469. You can also reach us by E-mail at williamsM1@gao.gov
or herryh@gao.gov. Key contributors to this report were Carol
Keightley, Kwabena Ansong, and Heather Dunahoo.
McCoy Williams
Director
Financial Management and Assurance:
Signed by McCoy Williams:
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 September 30, 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 September 30, 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, Donald C. Smaltz, and Julie F. Thomas, 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, for the 6 months ended September 30, 2002,
there were no costs reported by other agencies in support of
independent counsel activities.
Also, these statements and related notes do not include certain
expenditures related to an investigation by former independent counsel
Carol Elder Bruce. Ms. Bruce‘s office officially closed in March 2001,
and accordingly, no longer prepares financial statements. However, in
May 2002 (amended in July 2002), a special division of the U.S. Court
of Appeals for the D.C. Circuit awarded reimbursement of $28,763 for
attorneys‘ fees and expenses to individuals who had been investigated
by Ms. Bruce but not indicted. The reimbursement was made in September
2002 from the permanent fund established for the payment of judgments.
Additionally, these statements and related notes do not include certain
expenditures related to the investigation by Special Counsel John C.
Danforth. The investigation by Special Counsel Danforth was officially
terminated when Mr. Danforth closed his office in March 2001.
Accordingly, Special Counsel Danforth no longer prepares financial
statements. However, the Office of Special Counsel Danforth had $33,863
in expenditures during this period for processing delayed billings for
office supplies and materials and for office rent.
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,
Donald C. Smaltz, and Julie F. Thomas, present fairly, in all material
respects, the expenditures of these counsels for the 6 months ended
September 30, 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 basis of
accounting is 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
September 30, 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 basis 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 basis 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 basis 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.
McCoy Williams
Director
Financial Management and Assurance:
Signed by McCoy Williams:
March 14, 2003:
:
List of Committees:
The Honorable Ted Stevens
Chairman
The Honorable Robert C. Byrd
Ranking Minority Member
Committee on Appropriations
United States Senate:
The Honorable Susan M. Collins
Chairman
The Honorable Joseph I. Lieberman
Ranking Minority Member
Committee on Governmental Affairs
United States Senate:
The Honorable Orrin G. Hatch
Chairman
The Honorable Patrick J. Leahy
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 Tom Davis
Chairman
The Honorable Henry A. Waxman
Ranking Minority Member
Committee on Government Reform
House of Representatives:
The Honorable F. James Sensenbrenner, Jr.
Chairman
The Honorable John Conyers, Jr.
Ranking Minority Member
Committee on the Judiciary
House of Representatives:
[End of section]
Appendixes:
Appendix I: Statement of Expenditures for Independent Counsel Barrett:
DAVID M. BARRETT Office of Independent Counsel Statement of
Expenditures:
(Cash basis) Six Months Ended September 30, 2002
Personnel compensation and benefits: $502,696
Travel (note 2): 18,643
Rent, communications, and utilities (note 3): 266,450
Contractual services (note 4): 146,695
Supplies and materials: 1,984
Administrative services (note 5): 82,970
Total expenditures $1,019,438
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 (OICBarrett) for the 6 months ended September
30, 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.
Expenditures during this period were for ongoing investigative matters.
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 $218,000 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 September 30, 2002
Personnel compensation and benefits (note 2): ($522)
Travel (note 3): 822
Rent, communications, and utilities (note 4): 5,758
Administrative services (note 5): 1,022
Total expenditures: $7,080
____________________________________________________:
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 September 30, 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 close down the office.
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 - Personnel compensation and benefits:
The credit amount recorded for personnel compensation and benefits
results from the cancellation of a previously paid lump-sum leave
payment.
Note 3 - Travel:
Travel includes expenditures for the former Deputy Independent
Counsel‘s travel to Washington, D.C., to finalize closing of the
office.
Note 4 - Rent, communications, utilities, and contractual services:
Approximately $4,300 in office rent is included in rent,
communications, utilities, and contractual services.
Note 5 - 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.
[End of section]
Appendix III: Statement of Expenditures for Independent Counsel Smaltz:
DONALD C. SMALTZ:
Office of Independent Counsel: Statement of Expenditures:
(Cash basis)
Six Months Ended September 30, 2002
Personnel compensation and benefits: $55,630
Rent, communications, and utilities (note 2): 2,224
Contractual services (note 3): 4,782
Supplies and materials: 697
Administrative services (note 4): 7,394
Total expenditures: $70,727
_____________________________________
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 September 30, 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. The majority of expenditures in this reporting period represent
personnel costs associated with closing the office, such as severance
payments to terminated employees, archiving all documents, canceling
office space and equipment leases, and preparing final financial
reports.
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 $1,200 in office rent is included in rent,
communications, and utilities.
Note 3 - Contractual services:
Contractual services primarily consist of expenditures for services of
experts and other specialists in areas of interest to the
investigation.
Note 4 - 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]
Appendix IV: Statement of Expenditures for Independent Counsel Thomas:
JULIE F. THOMAS:
Office of Independent Counsel: Statement of Expenditures:
(Cash basis)
Six Months Ended September 30, 2002
Personnel compensation and benefits: $623,277
Travel (note 2): 20,860
Rent, communications, and utilities (note 3): 154,438
Contractual services (note 4): 258,981
Supplies and materials (note 5): 7,405
Administrative services (note 6): 76,467
Total expenditures: $1,141,428
_____________________________________
The accompanying notes are an integral part of this statement.
JULIE F. THOMAS:
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-Julie F. Thomas
(OIC-Thomas) for the 6 months ended September 30, 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 on June 26,
1996, before the Government Reform and Oversight Committee, U.S. House
of Representatives. 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. Expenditures during this period were for
archiving investigative materials and reviewing petitions for
reimbursement of attorneys‘ fees.
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-Thomas personnel; detailees from other federal
agencies, such as the Federal Bureau of Investigation; contractors; and
witnesses.
Note 3 - Rent, communications, and utilities:
Approximately $79,300 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, the repair and maintenance of office
equipment, expenditures related to the consolidation of two offices
into one, and for specialists in areas of interest to the
investigation.
Note 5 - Supplies and materials:
The supplies and materials expenditures are primarily for office
supplies used in the archiving of records.
Note 6 - Administrative services:
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for
OIC-Thomas. 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]
(194178):
:
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 assets) and compliance with laws and
regulations are achieved.
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