Financial Audit:

Independent Counsel Expenditures for the Six Months Ended March 31, 1997

AIMD-97-164: Published: Sep 30, 1997. Publicly Released: Sep 30, 1997.

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Pursuant to a legislative requirement, GAO audited the expenditures of 7 independent counsels for the 6 months ended March 31, 1997.

GAO noted that: (1) the statements of expenditures for the offices of 7 independent counsels were reliable in all material respects; (2) GAO's consideration of internal controls, which was limited for the purpose of determining its 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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