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This report presents the results of GAO's review of the expenses of the Office of Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended September 30, 2008. The expenses we reviewed were those made by the Department of Justice (DOJ) between April 1, 2008, and September 30, 2008, from the permanent, indefinite appropriation (fund) for OSC-Fitzgerald. To determine if there were additional payments made subsequent to the 6-month period covered by our review, we also reviewed expenses paid out of the fund between October 1, 2008, and February 28, 2009. DOJ determined that the appropriation established by Public Law 100-2021 to fund expenses by independent counsels pursuant to the independent counsel law or other law is available to fund the expenses of U.S. Attorney Patrick J. Fitzgerald, who was appointed as a special counsel within the Department of Justice by the then-Acting Attorney General. Under this law, we are required to perform semiannual financial reviews of expenses from the fund, and, we report our findings to the House and Senate Appropriations Committees. To satisfy this requirement, we review each expense processed by DOJ to determine whether it was properly authorized and approved, supported by appropriate documentation, recorded accurately, and made in accordance with selected provisions of laws and regulations.

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