Pursuant to a legislative requirement, GAO audited the expenditures of six independent counsels for the 6 months ended September 30, 1994.

GAO found that: (1) there was a material weakness in internal controls over reported expenditures; (2) the independent counsels fulfilled their financial reporting requirements by using summarized expenditure reports; (3) the Administrative Office of the U.S. Courts (AOUSC) reported expenditures for five independent counsels, while the Department of Justice reported expenditures for the sixth counsel; (4) the independent counsels took corrective action to improve internal controls through greater segregation of duties, increased interaction between independent counsel and AOUSC employees, and the ongoing development of written guidance; and (5) there were no other material instances of noncompliance for the periods ended September 30, 1994.