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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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Highlights

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

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Auditing standardsCash basis accountingFinancial recordsFinancial statement auditsIndependent counselsInternal controlsReporting requirementsExpenditure of fundsIndefinite appropriationAccounting standards