Pursuant to a legislative requirement, GAO audited the expenditures of three independent counsels for the 6 months ended September 30, 1993.

GAO found that: (1) two independent counsels had material weaknesses in internal controls over reported expenditures; (2) the independent counsels fulfilled their financial reporting requirements by using summarized expenditure reports; (3) one independent counsel maintained its own separate accounting system, while the other two counsels relied on Administrative Office of the U.S. Courts (AOUSC) reports in reporting expenditures; (4) the independent counsels took corrective action to improve internal controls through greater segregation of duties, increased interaction between independent counsel and AOUSC employees, and ongoing development of written guidance; and (5) there were no other material instances of noncompliance for the periods ended September 30, 1993.