Pursuant to a legislative requirement, GAO audited the expenditures of six independent counsels for the 6 months ended March 31, 1995, focusing on their: (1) reliability; (2) internal controls; and (3) compliance with applicable laws and regulations.

GAO found that: (1) the counsels' statements of expenditures were reliable in all material respects and fairly presented the respective expenditures of the counsel offices for the 6 months ended March 31, 1995; (2) there was a material internal control weakness in the counsels' reporting of expenditures; (3) the counsels and the Administrative Office of the United States Courts (AOUSC) often reported and recorded inaccurate information on the counsels' expenditures; (4) the counsels and AOUSC have taken actions to improve their reporting and recording of expenditures; and (5) there was no reportable noncompliance with selected applicable laws or regulations.