Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2005
GAO-05-961: Published: Sep 30, 2005. Publicly Released: Sep 30, 2005.
Pursuant to a legislative requirement, GAO audited the expenditures of one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2005.
In our audits covering the 6 months ended March 31, 2005, we found (1) the statements of expenditures, for the office of the Independent Counsel David M. Barrett 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) each of the counsels had effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations as of March 31, 2005; and (3) no reportable noncompliance with laws and regulations we tested.