Pursuant to a legislative requirement, GAO audited the expenditures of eight independent counsels for the 6 months ended September 30, 1995, focusing on their reliability, internal controls, and 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 their offices for the 6 months ended September 30, 1995; (2) there were no material internal control weaknesses in the counsels' reporting of expenditures; (3) there was no reportable noncompliance with selected applicable laws or regulations.