Expenditures by Four Independent Counsels for the Six Months Ended March 31, 1994
AIMD-95-112: Published: Mar 31, 1995. Publicly Released: Mar 31, 1995.
- Full Report:
Pursuant to a legislative requirement, GAO audited the expenditures of four independent counsels for the 6 months ended March 31, 1994.
GAO found that: (1) there was a material weakness in internal controls over the reporting of expenditures; (2) one independent counsel maintained its own accounting system, while one counsel relied on the Department of Justice and the other two relied on Administrative Office of the U.S. Courts (AOUSC) reports in reporting expenditures; (3) the independent counsels took steps to improve internal controls through greater segregation of duties, increased interaction between independent counsel and AOUSC employees, and ongoing development of written guidance; and (4) there were no material instances of noncompliance for the periods ended March 31, 1994.