Financial Audit
Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004 Gao ID: GAO-04-1014 September 30, 2004Pursuant to a legislative requirement, GAO audited the expenditures of two offices of independent counsel and one office of special counsel for the 6 months ended March 31, 2004.
In our audits covering the 6 months ended March 31, 2004, we found (1) the statements of expenditures presented for the offices of Independent Counsel David M. Barrett and Independent Counsel Julie F. Thomas and for the office of Special Counsel Patrick J. Fitzgerald, 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; (2) the counsels had effective 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-04-1014, Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004
This is the accessible text file for GAO report number GAO-04-1014
entitled 'Financial Audit: Independent and Special Counsel Expenditures
for the Six Months Ended March 31, 2004' which was released on
September 30, 2004.
This text file was formatted by the U.S. Government Accountability
Office (GAO) to be accessible to users with visual impairments, as part
of a longer term project to improve GAO products' accessibility. Every
attempt has been made to maintain the structural and data integrity of
the original printed product. Accessibility features, such as text
descriptions of tables, consecutively numbered footnotes placed at the
end of the file, and the text of agency comment letters, are provided
but may not exactly duplicate the presentation or format of the printed
version. The portable document format (PDF) file is an exact electronic
replica of the printed version. We welcome your feedback. Please E-mail
your comments regarding the contents or accessibility features of this
document to Webmaster@gao.gov.
This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed
in its entirety without further permission from GAO. Because this work
may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this
material separately.
Report to Congressional Committees:
September 2004:
FINANCIAL AUDIT:
Independent and Special Counsel Expenditures for the Six Months Ended
March 31, 2004:
[Hyperlink, http://www.gao.gov/cgi-bin/getrpt?GAO-04-1014]:
Contents:
Letter:
Auditor's Report:
Background:
Opinion on Statements of Expenditures:
Opinion on 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 Thomas:
Appendix III: Statement of Expenditures for Special Counsel Fitzgerald:
Abbreviations:
AOUSC: Administrative Office of the U.S. Courts:
OIC: Office of Independent Counsel:
OSC: Office of Special Counsel:
Letter September 30, 2004:
Congressional Committees:
Enclosed is our report on the statements of expenditures of two offices
of independent counsel and one office of special counsel for the 6
months ended March 31, 2004. 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 and Special Counsel 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) 512-6906 or Hodge Herry, Assistant Director, at
(202) 512-9469. You can also reach us at
[Hyperlink, williamsM1@gao.gov]or [Hyperlink, herryh@gao.gov]. Key
contributors to this report were Kwabena Ansong, Erik Huff, and Donell
Ries.
Signed by:
McCoy Williams:
Director, Financial Management and Assurance:
[End of section]
Auditor's Report:
Congressional Committees:
This report presents the results of our audits of expenditures[Footnote
1] reported by two offices of independent counsel and one office of
special counsel for the 6 months ended March 31, 2004. The Department
of Justice and the independent counsels are required under 28 U.S.C. §
594 (d)(2), (h) and § 596 (c)(1) to report on a semiannual basis
expenditures from a permanent, indefinite appropriation established
within the Department of Justice to fund independent counsel
activities. Under 28 U.S.C. § 596 (c)(2), we are required to audit the
statements of expenditures prepared by the independent counsels. We
also audited the statement of expenditures of Special Counsel Patrick
J. Fitzgerald, who is authorized by the Department of Justice to fund
his operation from the permanent, indefinite appropriation.
In our audits covering the 6 months ended March 31, 2004, we found:
* the statements of expenditures presented in appendixes I through III,
for the offices of Independent Counsel David M. Barrett and Independent
Counsel Julie F. Thomas and for the office of Special Counsel Patrick
J. Fitzgerald, 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;
* the counsels had effective internal control over financial reporting
(including safeguarding assets) and compliance with laws and
regulations for the 6 months ended March 31, 2004; 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 objectives, scope, and
methodology 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), which expired on June 30, 1999, was intended to
preserve and promote the accountability and integrity of public
officials and of the institutions of the federal government. Provisions
of the law allowed the independent counsels serving at the expiration
date to continue investigating pending matters until they determined
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 any office of
independent counsel. A permanent, indefinite appropriation was
established within the Department of Justice to pay all necessary
expenses of investigations and prosecutions by independent counsels
appointed pursuant to the independent counsel law or other law. Also,
the Department of Justice determined that the appropriation established
by Public Law 100-202[Footnote 2] to fund expenditures by independent
counsels appointed pursuant to the independent counsel law or other law
is available to fund the expenditures of U.S. Attorney Patrick J.
Fitzgerald, who was appointed as a Special Counsel within the
Department of Justice by the Acting Attorney General.
The independent counsel law also designates specific responsibilities
to the Administrative Office of the U.S. Courts (AOUSC) for the
administrative support of independent counsels. The Department of
Justice periodically disburses lump-sum payments to AOUSC for this
purpose.
During any 6-month reporting 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. Independent counsels are
not required to reflect such costs in their statements of expenditures
and neither the independent counsels nor special counsel does so. For
the 6 months ended March 31, 2004, there were no costs reported by the
independent counsels for other agencies' support activities. However,
for Special Counsel Fitzgerald, detailees from the Federal Bureau of
Investigation were involved with the investigation, but the associated
costs were not readily identifiable.
These statements and related notes do not include certain expenditures
related to the investigation by Special Counsel John C. Danforth's
office, which was officially closed effective March 2001, and
accordingly, no longer prepares financial statements. However, during
this audit period, $41,000 was paid for telecommunication services used
while the office was still open.
The U.S. Court of Appeals for the D.C. Circuit also awarded
reimbursements of approximately $27,992 for attorney fees and expenses
of individuals who had been investigated by the office of Independent
Counsel Thomas but not indicted, as authorized by 28 U.S.C. §
593(f)(1). This reimbursement was made from the permanent fund
established for the payment of judgments.
Opinion on Statements of Expenditures:
The statements of expenditures, including the accompanying notes, for
the offices of Independent Counsel David M. Barrett and Independent
Counsel Julie F. Thomas and for the office of Special Counsel Patrick
J. Fitzgerald present fairly, in all material respects, the
expenditures of these counsels for the 6 months ended March 31, 2004,
on the basis of accounting described in note 1 of 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.
Opinion on Internal Control:
The counsels maintained, in all material respects, effective internal
control over financial reporting (including safeguarding assets) and
compliance as of March 31, 2004, that provided reasonable assurance
that misstatements, losses, or noncompliance material in relation to
the statements of expenditures would be prevented or detected on a
timely basis. Our opinion is based on criteria we established in our
Standards for Internal Control in the Federal Government.[Footnote 3]
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. Though not required to do so, the special
counsel also elected to prepare a statement of expenditures. 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 obtaining reasonable assurance about whether (1)
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 and (2) the
counsels maintained effective internal control over financial reporting
and compliance as of March 31, 2004.
We are also responsible for testing compliance with selected provisions
of laws and regulations that have a direct and material effect on the
statements of expenditures.
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; (5) tested relevant internal control over financial
reporting (including safeguarding assets) and compliance, and evaluated
the design and operating effectiveness of internal control for the 6
months ended March 31, 2004; and (6) tested compliance with selected
provisions of 28 U.S.C. §§ 591-599, 5 U.S.C. Chapter 55, and
regulations relating to pay administration.
We did not evaluate controls relevant to operating objectives, such as
controls relevant to ensuring efficient operations. 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.
We did not test compliance with all laws and regulations applicable to
the offices of independent and special counsel. We limited our tests of
compliance to those laws and regulations that we deemed applicable to
the statements of expenditures for the 6 months ended March 31, 2004.
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 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 office of special counsel, the Department of Justice, and
AOUSC for review and comment. These entities agreed with the facts and
conclusions in our report.
Signed by:
McCoy Williams:
Director, Financial Management and Assurance:
September 15, 2004:
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 March 31, 2004:
Personnel compensation and benefits; $436,989.
Travel (note 2): $26,784.
Rent, communications, and utilities (note 3): $246,655.
Contractual services (note 4): $82,789.
Supplies and materials (note 5): $1,168.
Administrative services (note 6): $76,819.
Total expenditures: $871,204.
[End of table]
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, 2004. 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. On
March 17, 2003, the Special Division of the U.S. Court of Appeals for
the D.C. Circuit ordered that the Independent Counsel continue his work
to the extent necessary or appropriate to perform the non investigative
and non prosecutorial tasks remaining as required to conclude the
functions of his office. Expenditures during this period principally
relate to preparing the final report for submission to the court and to
closing 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 - Travel:
Travel includes expenditures for temporary duty travel for OIC-Barrett
personnel.
Note 3 - Rent, communications, and utilities:
Approximately $215,000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contractual services:
Contractual services primarily consist of expenditures for the services
of contractors and other experts in areas related to the investigation.
Note 5 - Supplies and materials:
The supplies and materials expenditures are primarily for supplies for
office use, including those for archiving 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-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 Thomas:
JULIE F. THOMAS:
Office of Independent Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2004:
Personnel compensation and benefits: $306,643.
Travel (note 2): $32,522.
Rent, communications, and utilities (note 3): $99,454.
Contractual services (note 4): $78,219.
Acquisition of capital assets (note 5): $(300).
Supplies and materials (note 6): $2,035.
Administrative services (note 7): $52,300.
Total expenditures: $570,873.
[End of table]
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 March 31, 2004. 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
(commonly referred to as the Lewinsky matter), certain individuals
suborned perjury, obstructed justice, intimidated witnesses, or
otherwise violated federal law in dealing with witnesses, potential
witnesses, attorneys, or others.
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 D.C. Circuit two final reports on (1)
the access-to-personnel-file 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 D.C. 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 non investigative and non
prosecutorial 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 report on the Lewinsky
matter. 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. In November 2003, the Special
Division of the U.S. Court of Appeals for the D.C. Circuit ordered the
termination of the office within 20 weeks. The office was permanently
closed on March 23, 2004. Expenditures during this period were for
final preparation of records for transfer to the National Archives.
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 includes expenditures for temporary duty travel for OIC-Thomas
personnel.
Note 3 - Rent, communications, and utilities:
Approximately $79,000 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 the repair and maintenance of office
equipment.
Note 5 - Acquisition of capital assets:
A refund was provided for office equipment purchased in a prior
reporting period.
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-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]
Appendix III: Statement of Expenditures for Special Counsel Fitzgerald:
PATRICK J. FITZGERALD:
Office of Special Counsel:
Statement of Expenditures (Cash basis):
Six Months Ended March 31, 2004:
Personnel compensation and benefits: $13,330.
Travel (note 2): $11,751.
Contractual services (note 3): $5.
Supplies and materials (note 4): $1,506.
Total expenditures: $26.592.
[End of table]
The accompanying notes are an integral part of this statement.
PATRICK J. FITZGERALD:
Office of Special Counsel:
Notes to Statement of Expenditures:
Note 1 - Accounting policies:
Reporting entity: The accompanying statement of expenditures presents
the expenditures of the Office of Special Counsel-Patrick J. Fitzgerald
(OSC-Fitzgerald) for the 6 months ended March 31, 2004. The statement
of expenditures includes only expenditures made from the permanent,
indefinite appropriation for OSC-Fitzgerald that are processed through
the Department of Justice. On December 30, 2003, the Acting Attorney
General appointed U.S. Attorney Patrick J. Fitzgerald as a Special
Counsel to investigate whether officials of the current administration
illegally disclosed the identity of an undercover Central Intelligence
Agency officer.
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 the Department of Justice. 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 for OSC-Fitzgerald personnel.
Note 3 - Contractual services:
Contractual services primarily consist of expenditures for research
services in areas of interest to the investigation.
Note 4 - Supplies and materials:
The supplies and materials expenditures are primarily for supplies for
office use.
[End of section]
(195039):
FOOTNOTES
[1] The term expenditures as used in this report generally means cash
disbursed.
[2] The permanent, indefinite appropriation was established by Pub. L.
No. 100-202, § 101(a), title II, 101 Stat. 1329,1329-9 (Dec. 22, 1987),
28 U.S.C. § 591 note.
[3] GAO, Standards for Internal Control in the Federal Government, GAO/
AIMD-00-21.3.1 (Washington, D.C.: November 1999).
GAO's Mission:
The Government Accountability Office, the investigative arm of
Congress, exists to support Congress in meeting its constitutional
responsibilities and to help improve the performance and accountability
of the federal government for the American people. GAO examines the use
of public funds; evaluates federal programs and policies; and provides
analyses, recommendations, and other assistance to help Congress make
informed oversight, policy, and funding decisions. GAO's commitment to
good government is reflected in its core values of accountability,
integrity, and reliability.
Obtaining Copies of GAO Reports and Testimony:
The fastest and easiest way to obtain copies of GAO documents at no
cost is through the Internet. GAO's Web site ( www.gao.gov ) contains
abstracts and full-text files of current reports and testimony and an
expanding archive of older products. The Web site features a search
engine to help you locate documents using key words and phrases. You
can print these documents in their entirety, including charts and other
graphics.
Each day, GAO issues a list of newly released reports, testimony, and
correspondence. GAO posts this list, known as "Today's Reports," on its
Web site daily. The list contains links to the full-text document
files. To have GAO e-mail this list to you every afternoon, go to
www.gao.gov and select "Subscribe to e-mail alerts" under the "Order
GAO Products" heading.
Order by Mail or Phone:
The first copy of each printed report is free. Additional copies are $2
each. A check or money order should be made out to the Superintendent
of Documents. GAO also accepts VISA and Mastercard. Orders for 100 or
more copies mailed to a single address are discounted 25 percent.
Orders should be sent to:
U.S. Government Accountability Office
441 G Street NW, Room LM
Washington, D.C. 20548:
To order by Phone:
Voice: (202) 512-6000:
TDD: (202) 512-2537:
Fax: (202) 512-6061:
To Report Fraud, Waste, and Abuse in Federal Programs:
Contact:
Web site: www.gao.gov/fraudnet/fraudnet.htm
E-mail: fraudnet@gao.gov
Automated answering system: (800) 424-5454 or (202) 512-7470:
Public Affairs:
Jeff Nelligan, managing director,
NelliganJ@gao.gov
(202) 512-4800
U.S. Government Accountability Office,
441 G Street NW, Room 7149
Washington, D.C. 20548:
