Independent and Special Counsel Expenditures for the Six Months Ended September 30, 2005
GAO-06-485: Published: Mar 31, 2006. Publicly Released: Mar 31, 2006.
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 September 30, 2005.
In our audits covering the 6 months ended September 30, 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 September 30, 2005; and (3) no reportable noncompliance with laws and regulations we tested.