Pursuant to a congressional request, GAO audited the expenditures of eight offices of independent counsel (OIC) for the six months ended September 30, 1999.

GAO noted that: (1) the statements of expenditures for OIC were fairly presented in all material respects; (2) GAO's consideration of internal controls, which was limited for the purpose of determining GAO's procedures for auditing the statements of expenditures disclosed no material weaknesses; and (3) GAO's audits included limited tests of compliance with laws and regulations that disclosed no reportable instances of noncompliance with the laws and regulations GAO tested.