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Financial Audit: Independent Counsel Expenditures for the Six Months Ended September 30, 1998

AIMD-99-105 Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
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Highlights

Pursuant to a legislative requirement, GAO presented the results of its audits of expenditures reported by seven offices of independent counsel for the 6 months ended September 30, 1998, focusing on whether the statements of expenditures complied with the financial reporting requirements of the law.

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Accounting proceduresAdministrative costsAuditing proceduresFinancial recordsFinancial statement auditsIndependent counselsInternal controlsReporting requirementsExpenditure of fundsLaws and regulations