Financial Audit:

Independent and Special Counsel Expenditures for the Six Months Ended March 31, 2006

GAO-06-1054: Published: Sep 29, 2006. Publicly Released: Sep 29, 2006.

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This report presents the results of our audits of expenditures reported by one office of independent counsel and one office of special counsel for the 6 months ended March 31, 2006. The Department of Justice and independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statements of expenditures prepared by the independent counsels. We also audited the statement of expenditures of Special Counsel Patrick J. Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation.

In our audits covering the 6 months ended March 31, 2006, we found: (1) the statements of expenditures presented in appendixes I and II, 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, 2006; (3) No reportable noncompliance with laws and regulations we tested.

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