Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2004
GAO-04-1014: Published: Sep 30, 2004. Publicly Released: Sep 30, 2004.
Pursuant to a legislative requirement, GAO audited the expenditures of two offices of independent counsel and one office of special counsel for the 6 months ended March 31, 2004.
In our audits covering the 6 months ended March 31, 2004, we found (1) the statements of expenditures presented for the offices of Independent Counsel David M. Barrett and Independent Counsel Julie F. Thomas and for the office of Special Counsel Patrick J. Fitzgerald, respectively, are presented fairly, in all material respects, 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) the counsels had effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations; and (3) no reportable noncompliance with laws and regulations we tested.