This report describes GAO's audits of expenditures reported by six offices of independent counsel and one office of special counsel for the six months ended September 2001. GAO found that the statements of expenditures for the offices of independent counsels and office of special counsel were presented fairly in all material respects. There were no material weaknesses in internal control over financial reporting (including safeguarding of assets) and no reportable noncompliance with the laws and regulations GAO tested.