Financial Audit:

Independent Counsel Expenditures for the Six Months Ended September 30, 1999

AIMD-00-120: Published: Mar 31, 2000. Publicly Released: Mar 31, 2000.

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David L. Clark, Jr
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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.

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