Financial Audit: Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2001

This report presents the results of GAO audits of expenditures reported by six offices of independent counsel for fiscal year 2001. In its audits, GAO found (1) the statements of expenditures presented for the offices of independent counsel David M. Barrett, Carol Elder Bruce, Ralph I. Lancaster, Daniel S. Pearson, Robert W. Ray, and Donald C. Smaltz, and special counsel John C. Danforth, respectively are presented fairly in conformity with the basis of accounting described in note 1 of each counsel's statement, which is principally the cash basis, a comprehensive basis of accounting other than U.S. generally accepted accounting principles; (2) no material weaknesses in internal control over financial reporting and compliance with laws and regulations; and (3) no reportable noncompliance with laws and regulations GAO tested.