Financial Audit:

Expenditures by Nine Independent Counsels

AFMD-93-1: Published: Oct 9, 1992. Publicly Released: Oct 9, 1992.

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GAO reviewed nine independent counsels' expenditures for periods ending on or before March 31, 1992, focusing on: (1) selected internal controls; (2) available personnel and payroll records of the counsels' employees; (3) travel and procurement records; and (4) compliance with selected provisions of applicable laws.

GAO found that: (1) the Department of Justice and the independent counsels did not submit all required reports; (2) the independent counsels and the Administrative Office of the United States Courts (AOUSC), which was the disbursing and accounting office for the counsels, had weak internal controls, which caused inaccurate expenditures reports and noncompliance with laws and regulations; (3) Justice was in the best position to develop guidance to set up internal controls for the independent counsels; (4) internal control weaknesses included inadequate AOUSC procedures for appropriately charging expenditures, inadequate segregation of duties of staff who initiated and approved transactions, and noncompliance with laws and regulation regarding pay, travel expenditures and procurement; and (5) independent counsels are not required to include, and therefore do not include, all costs of their activities, such as detailees and office space from other federal agencies, which are paid for by appropriations other than Justice's permanent, indefinite appropriation for independent counsels.

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