Pursuant to a legislative requirement, GAO audited the expenditures reported by the six offices of independent counsel for the 6 months ended September 30, 1997.

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