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Financial Audit: Independent Counsel Expenditures for the Six Months Ended March 31, 2002

GAO-02-1068 Published: Sep 30, 2002. Publicly Released: Sep 30, 2002.
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Highlights

This report describes GAO's audits of expenditures reported by four offices of independent counsel for the six months ended March 31, 2002. GAO found that the statements of expenditures were presented fairly in all material respects. There were no material weaknesses in internal control over financial reporting (including safeguarding of assets) and no reportable noncompliance with the laws and regulations GAO tested.

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Administrative costsIndependent counselsInternal controlsReporting requirementsFinancial recordsFinancial statement auditsExpenditure of fundsCash basis accountingFinancial reportingIndefinite appropriation