This is the accessible text file for GAO report number GAO-04-732R entitled 'Independent Counsel: Breakdown of Expenditures for David M. Barrett' which was released on April 29, 2004. This text file was formatted by the U.S. General Accounting 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. April 29, 2004: The Honorable Henry A. Waxman: Ranking Minority Member: Committee on Government Reform: House of Representatives: Subject: Independent Counsel: Breakdown of Expenditures for David M. Barrett: Dear Mr. Waxman: In a letter dated April 15, 2004, you requested a monthly breakdown of all expenditures from October 2002 through September 2003 by Independent Counsel David M. Barrett. The information you requested, which breaks down Independent Counsel Barrett's expenditures[Footnote 1] into seven categories,[Footnote 2] is shown in the enclosure. Under 28 U.S.C § 596 (c) (1) and (2) (2000), independent counsels are required to report on their expenditures from the permanent, indefinite appropriation established to fund independent counsel activities semiannually. We are required to audit these expenditures and report our findings to appropriate congressional committees. Your request letter cited our two most recent semiannual reports, which covered the period in question on independent counsel expenditures.[Footnote 3] On May 24,1995, Independent Counsel Barrett was appointed to investigate certain allegations against the then Secretary of Housing and Urban Development. On March 17, 2003, the Special Division of the U.S. Court of Appeals for the District of Columbia Circuit ordered that Independent Counsel Barrett continue his work to the extent necessary or appropriate to perform the noninvestigative and nonprosecutorial tasks remaining as required to conclude the functions of his office. Recent expenditures are related to preparing the final report for submission to the court and to closing the office. In addition to the amounts reported as paid from the permanent, indefinite appropriation, there may be other significant expenses paid from other appropriations. These expenditures arise when an independent counsel uses detailees from other federal agencies, such as the Federal Bureau of Investigation. Independent counsels are not required to and do not include these other expenditures in their statements of expenditures. However, for the reporting period covered by your request, there were no expenditures reported by other agencies in support of Independent Counsel Barrett's activities. The information presented in the enclosure was compiled during April 2004 based on our prior independent counsel audit work, which was performed in accordance with U.S. generally accepted government auditing standards. We are sending copies of this report to the Chairman of your Committee, the Chairmen and Ranking Minority Members of the Senate and House Committees on Appropriations, the Chairman and Ranking Minority Member of the Senate Committee on Government Affairs, the Chairmen and Ranking Minority Members of the Senate and House Committees on the Judiciary, Independent Counsel Barrett, and other interested parties. If you or your staff have any questions concerning this information, please contact me at (202) 512-6906 or Hodge Herry, Assistant Director, at (202) 512-9469. You can also reach us at williamsM1@gao.gov or firstname.lastname@example.org. Sincerely yours, Signed by: McCoy Williams: Director, Financial Management and Assurance: Enclosure: [See PDF for image] [End of figure] FOOTNOTES  The expenditures are recorded on the cash basis of accounting, which is when the funds are disbursed by the Administrative Office of U.S. Courts (AOUSC), or for noncash transfers, when charged by AOUSC.  The seven categories are personnel compensation and benefits; travel; rent, communications and utilities; contractual services; supplies and materials; acquisition of capital assets; and administrative services.  U.S. General Accounting Office, Financial Audit: Independent Counsel Expenditures for the Six Months Ended March 31, 2003, GAO-03- 1098 (Washington, D.C.: Sept. 30, 2003) and Financial Audit: Independent Counsel Expenditures for the Six Months Ended September 30, 2003, GAO-04-525 (Washington, D.C.: Mar. 31, 2004).