Financial Audit: Independent Counsel Expenditures for the Six
Months Ended March 31, 2002 (30-SEP-02, GAO-02-1068).
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.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-02-1068
ACCNO: A05110
TITLE: Financial Audit: Independent Counsel Expenditures for the
Six Months Ended March 31, 2002
DATE: 09/30/2002
SUBJECT: Administrative costs
Independent counsels
Internal controls
Reporting requirements
Financial records
Financial statement audits
******************************************************************
** This file contains an ASCII representation of the text of a **
** GAO Product. **
** **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced. Tables are included, but **
** may not resemble those in the printed version. **
** **
** Please see the PDF (Portable Document Format) file, when **
** available, for a complete electronic file of the printed **
** document's contents. **
** **
******************************************************************
GAO-02-1068
A
Report to Congressional Committees
September 2002 FINANCIAL AUDIT Independent Counsel Expenditures for the
Six Months Ended March 31, 2002
GAO- 02- 1068
Letter 1 Auditor*s Report 3
Background 3 Opinion on Statements of Expenditures 5 Consideration of
Internal Control 5 Compliance with Laws and Regulations 5 Objectives,
Scope, and Methodology 6 Agency Comments 7
Appendixes
Appendix I: Statement of Expenditures for Independent Counsel Barrett 10
Appendix II: Statement of Expenditures for Independent Counsel Pearson 13
Appendix III: Statement of Expenditures for Independent Counsel Ray 16
Appendix IV: Statement of Expenditures for Independent Counsel Smaltz 20
Abbreviations
AOUSC Administrative Office of the U. S. Courts FBI Federal Bureau of
Investigation OIC Office of Independent Counsel
Lett er
September 30, 2002 Congressional Committees Enclosed is our report on the
statements of expenditures of four offices of independent counsel for the
6 months ended March 31, 2002. We are sending copies of this report to the
Attorney General, the Director of the Administrative Office of the U. S.
Courts, the Independent Counsels included in our audit, and other
interested parties. Copies of this report will be made available to others
upon request. This report will also be available
at no charge on GAO*s Web site at www. gao. gov. If you or your staffs
have any questions concerning this report, please contact me at (202) 512-
9406 or Hodge Herry, Assistant Director, at (202) 512- 9469. You can also
reach us by e- mail at franzelj@ gao. gov or herryh@ gao. gov. Key
contributors to this report were Carol Keightley, Kwabena Ansong, Theresa
Patrizio, and Polly Cheung.
Jeanette M. Franzel Director Financial Management and Assurance
Audi Report t or* s Congressional Committees This report presents the
results of our audits of expenditures 1 reported by four offices of
independent counsel for the 6 months ended March 31, 2002. The Department
of Justice and the independent counsels are required under 28 U. S. C. 594
(d)( 2), (h) and 596 (c)( 1) (2000) to report on expenditures from a
permanent, indefinite appropriation established within the Department of
Justice to fund independent counsel activities. We are required under 28
U. S. C. 596 (c)( 2) to audit the statements of expenditures prepared by
the independent counsels.
In our audits covering the 6 months ended March 31, 2002, we found
the statements of expenditures presented in appendixes I through IV, for
the offices of independent counsel David M. Barrett, Daniel S. Pearson,
Robert W. Ray, and Donald C. Smaltz, respectively, are presented fairly,
in all material respects, in conformity with the basis of accounting
described in note 1 of each counsel*s statement, which is principally the
cash basis, a comprehensive basis of accounting other than U. S. generally
accepted accounting principles;
no material weaknesses in internal control over financial reporting
(including safeguarding assets) and compliance with laws and regulations;
and
no reportable noncompliance with laws and regulations we tested. The
following sections provide background information, outline each conclusion
in more detail, and discuss the scope of our audits.
Background The Ethics in Government Act of 1978 amended title 28 of the
United States Code to authorize the judicial appointment of independent
counsels when the Attorney General determines that reasonable grounds
exist to warrant further investigation of high- ranking government
officials for certain alleged crimes. The independent counsel law (28 U.
S. C. 591- 599 (2000)) was intended to preserve and promote the
accountability and integrity of public officials and of the institutions
of the federal government. The
1 The term expenditures as used in this report generally means cash
disbursed.
independent counsel law expired on June 30, 1999. Provisions of the law
allow the independent counsels serving at the expiration date to continue
investigating pending matters until they determine that the investigations
of such matters have been completed. The independent counsel law directs
the Department of Justice to pay all costs relating to the establishment
and operation of independent counsel offices from the permanent,
indefinite appropriation established to fund
independent counsel activities. The independent counsel law also
designates specific responsibilities to the Administrative Office of the
U. S. Courts (AOUSC) for independent counsels* administrative support. The
Department of Justice periodically disburses lump- sum payments to AOUSC
for this purpose.
During any 6- month period, there may be other significant costs incurred
in support of the work of the counsels. These costs are paid from
appropriations other than the permanent, indefinite appropriation
established to fund independent counsel activities. These costs arise when
a counsel uses detailees from other federal agencies, such as the Federal
Bureau of Investigation (FBI). Independent counsels are not required to
reflect such costs in their statements of expenditures nor do they do so.
However, to the extent practicable, the counsels identified and disclosed
these costs in the notes to their statements presented in the appendixes
to this report.
These statements and related notes do not include certain expenditures
related to the investigations by independent counsels Carol Elder Bruce
and Ralph I. Lancaster and by special counsel John C. Danforth that were
officially terminated. Accordingly, independent counsels Bruce and
Lancaster and special counsel Danforth no longer prepare financial
statements. The investigations by independent counsels Carol Elder Bruce
and Ralph I. Lancaster were officially terminated by the Court effective
March 22, 2001, and July 11, 2001, respectively. The investigation by
special counsel John C. Danforth was officially terminated when Mr.
Danforth closed his office in March 2001. However, expenditures occurred
during this period for each of these counsels. The Office of Independent
Counsel (OIC)- Bruce had $860 in expenditures during this period, which
was the
severance payment to OIC- Bruce*s final employee. OIC- Lancaster*s
transactions during this period included $27,337 in expenditures for final
administrative activities and a $33,344 decrease in rent resulting from a
General Services Administration refund, resulting in a net $6,007 decrease
in OIC- Lancaster*s total expenditures. Finally, the Office of Special
Counsel
Danforth had $12,312 in expenditures during this period to prepare
administrative files for transfer to the archives.
Opinion on Statements The statements of expenditures including the
accompanying notes for the of Expenditures
offices of independent counsel David M. Barrett, Daniel S. Pearson, Robert
W. Ray, and Donald C. Smaltz, present fairly, in all material respects,
the expenditures of these counsels for the 6 months ended March 31, 2002,
on the basis of accounting described in note 1 to each office*s statement.
The counsels prepared their statements of expenditures principally on a
cash basis of accounting, which is a comprehensive basis of accounting
other than U. S. generally accepted accounting principles. The bases of
accounting are described in note 1 of each counsel*s statement.
Consideration of In planning and performing our audits, we considered
internal control over
financial reporting and compliance. 2 We did this to determine our
Internal Control procedures for auditing the statements of expenditures,
not to express an
opinion on internal control. Accordingly, we do not express an opinion on
internal control over financial reporting and compliance. However, for the
controls we tested, we found no material weaknesses in internal control
over financial reporting (including safeguarding assets) and compliance
for the 6- month period ended March 31, 2002. A material weakness is a
condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that
errors, fraud, or noncompliance in amounts that would be material to the
statements of expenditures may occur and not be detected promptly by
employees in the normal course of performing their duties. Our internal
control work would not necessarily disclose all material weaknesses.
Compliance with Laws Our tests for compliance with selected provisions of
laws and regulations
and Regulations disclosed no instances of noncompliance that would be
reportable under
U. S. generally accepted government auditing standards. However, the 2 The
objectives of internal control are to provide reasonable assurance that
management objectives regarding financial reporting (including
safeguarding of assets) and compliance with laws and regulations are
achieved.
objective of our audit was not to provide an opinion on overall compliance
with laws and regulations. Accordingly, we do not express such an opinion.
Objectives, Scope, and
The independent counsels are responsible for preparing statements of
Methodology
expenditures in conformity with the bases of accounting described in the
accompanying notes. The counsels are also responsible for establishing,
maintaining, and assessing internal control to provide reasonable
assurance that the following internal control objectives are met and for
complying with applicable laws and regulations. Financial reporting:
Transactions are properly recorded, processed, and
summarized to permit the preparation of the statements of expenditures in
conformity with the bases of accounting described in the notes to the
statements, and assets are safeguarded against loss from unauthorized
acquisition, use, or disposition.
Compliance with laws and regulations: Transactions are executed in
accordance with laws and regulations that could have a direct and material
effect on the counsels* statements of expenditures. We are responsible for
(1) obtaining reasonable assurance about whether the counsels* statements
of expenditures are presented fairly, in all material respects, in
conformity with the bases of accounting described in the notes
accompanying their statements of expenditures, (2) obtaining a sufficient
understanding of internal control over financial reporting and compliance
to plan the audits, and (3) testing compliance with selected provisions of
laws and regulations that have a direct and material effect on the
statements.
In order to fulfill these responsibilities, for each counsel, we (1)
examined, on a test basis, evidence supporting the amounts and disclosures
in the statement of expenditures, (2) assessed the accounting principles
used by management, (3) evaluated the overall presentation of the
statement of expenditures, (4) obtained an understanding of internal
control related to
financial reporting (including safeguarding assets) and compliance with
laws and regulations, and (5) tested compliance with selected provisions
of 28 U. S. C. 591- 599 (2000), 5 U. S. C. Chapter 55, and regulations
relating to
pay administration. We limited our internal control testing to controls
over financial reporting and compliance. Because of inherent limitations
in internal control,
misstatements due to error, fraud, losses, or noncompliance may
nevertheless occur and not be detected. We also caution that projecting
our evaluation to future periods is subject to the risk that controls may
become inadequate because of changes in conditions or that the degree of
compliance with controls may deteriorate. In addition, we caution that our
internal control testing may not be sufficient for other purposes.
We did not test compliance with all laws and regulations applicable to the
offices of independent counsel. We limited our tests of compliance to
those laws and regulations that we deemed applicable to the statements of
expenditures. We caution that noncompliance may occur and not be detected
by these tests and that such testing may not be sufficient for other
purposes.
We obtained, but did not audit, information on costs that were paid from
sources other than the permanent, indefinite appropriation. We obtained
information on these costs from the independent counsel offices and the
Department of Justice, including the FBI. We performed our audits in
accordance with U. S. generally accepted
government auditing standards. Agency Comments We provided drafts of this
report to the offices of independent counsel, the
Department of Justice, and AOUSC for review and comment. These entities
agreed with the facts and conclusions in our report. Jeanette M. Franzel
Director Financial Management and Assurance
September 9, 2002
Committees
The Honorable Robert C. Byrd Chairman The Honorable Ted Stevens Ranking
Minority Member Committee on Appropriations United States Senate
The Honorable Joseph I. Lieberman Chairman The Honorable Fred Thompson
Ranking Minority Member Committee on Governmental Affairs United States
Senate
The Honorable Patrick J. Leahy Chairman The Honorable Orrin G. Hatch
Ranking Minority Member Committee on the Judiciary United States Senate
The Honorable C. W. Bill Young Chairman The Honorable David R. Obey
Ranking Minority Member Committee on Appropriations House of
Representatives
The Honorable Dan Burton Chairman The Honorable Henry A. Waxman Ranking
Minority Member Committee on Government Reform House of Representatives
The Honorable F. James Sensenbrenner Chairman The Honorable John Conyers,
Jr. Ranking Minority Member Committee on the Judiciary House of
Representatives
Appendi xes Statement of Expenditures for Independent
Appendi x I
Counsel Barrett DAVID M. BARRETT Office of Independent Counsel
Statement of Expenditures ( Cash basis)
Six Months Ended March 31, 2002 Personnel compensation and benefits
$ 374, 792 Travel ( note 2)
40, 223 Rent, communications, and utilities ( note 3)
282, 456 Contractual services ( note 4)
198, 999 Supplies and materials
9,273 Administrative services ( note 5)
69, 132
Total expendit res $ 974, 875
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ The accompanying notes are an integral part
of this statement.
DAVID M. BARRETT Office of Independent Counsel Notes to Statement of
Expendit res
Note 1 - Accounting policies
Reporting entity: The accompanying statement of expenditures presents the
expenditures of the Office of Independent Counsel- David M. Barrett ( OIC
Barrett) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U. S. Courts ( AOUSC) and the OIC. Mr.
Barrett was appointed on May 24, 1995, to investigate certain allegations
against the Secretary of Housing and Urban Development.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U. S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC. Most
personnel compensation and benefits are recorded at the end of the pay
period when earned.
Note 2 - Travel
Travel generally includes expenditures or investigation- related travel
paid for OIC- Barrett personnel and witnesses.
Note 3 - Rent, communications, and utilities
Approximately $ 228, 000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contract al services
Contractual services primarily consist of expenditures for investigators,
and services of other experts in areas of interest to the investigation.
Note 5 - Administrative services
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for OIC-
Barrett. Payment of these fees generally occurs in the month following the
services. Also included in administrative services are other costs
incurred by AOUSC in providing administrative guidance and support to
independent counsel offices. These costs were certified by AOUSC, paid
from the independent counsel appropriation, and allocated to the OIC.
Statement of Expenditures for Independent
Appendi x II
Counsel Pearson DANIEL S. PEARSON Office of Independent Counsel
Statement of Expenditures ( Cash basis)
Six Months Ended March 31, 2002 Personnel compensation and benefits
$ 69, 935 Rent, communications, and utilities ( note 2)
26, 870 Contractual services and capital assets ( note 3)
11, 599 Administrative services ( note 4)
_ 6, 661
Total expendit res $ 115, 065
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ The accompanying notes are an integral part
of this statement.
DANIEL S. PEARSON Office of Independent Counsel Notes to Statement of
Expendit res
Note 1 - Accounting policies
Reporting entity: The accompanying statement of expenditures presents the
expenditures of the Office of Independent Counsel- Daniel S. Pearson ( OIC
Pearson) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office o the U. S. Courts ( AOUSC) and the OIC. Mr. Pearson
was appointed on July 6, 1995, to investigate certain allegations against
the Secretary of Commerce. On April 3, 1996, the Secretary was killed in a
plane crash. Shortly thereafter, the Independent Counsel closed the
investigation of the Secretary and transferred the investigation related
to other parties to the Department of Justice. Expenditures during this
period relate to final efforts to archive the investigative records.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U. S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC. Most
personnel compensation and benefits are recorded at the end of the pay
period when earned.
Note 2 - Rent, communications, and utilities
Approximately $ 24, 000 in of ice rent is included in rent,
communications, and utilities.
Note 3 - Contract al services
Contractual services primarily consist of payments to experts for
preparing independent counsel records for archiving.
Note 4 - Administrative services
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for OIC-
Pearson. Payment of these fees generally occurs in the month following the
services. Also included in administrative services are other costs
incurred by AOUSC in providing administrative guidance and support to
independent counsel offices. These costs were certified by AOUSC, paid
from the independent counsel appropriation, and allocated to the OIC.
Statement of Expenditures for Independent
Appendi x II I Counsel Ray ROBERT W. RAY Office of Independent Counsel
Statement of Expenditures ( Cash basis)
Six Months Ended March 31, 2002 Personnel compensation and benefits
$ 913, 675 Travel ( note 2)
123, 840 Rent, communications, and utilities ( note 3)
281, 105 Contractual services ( note 4)
835, 728 Acquisition of capital assets ( note 5)
399 Supplies and materials ( note 6)
16, 211 Administrative services ( note 7)
126, 341
Total expendit res $ 2, 297,299
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ The accompanying notes are an integral part
of this statement.
ROBERT W. RAY Office of Independent Counsel Notes to Statement of Expendit
res
Note 1 - Accounting policies
Reporting entity: The accompanying statement of expenditures presents the
expenditures of the Office of Independent Counsel- Robert W. Ray ( OIC-
Ray) for the 6 months ended March 31, 2002. The statement of expenditures
includes only expenditures made from the permanent, indefinite
appropriation for the OIC that are processed through the Administrative
Office of the U. S. Courts ( AOUSC) and the OIC.
Kenneth W. Starr ( OIC- Starr) was appointed on August 5, 1994, to assume
the investigation of possible violations of federal criminal law in Re:
Madison Guaranty Savings and Loan Association and other entities (
Whitewater) , which was begun by regulatory Independent Counsel Robert B.
Fiske, Jr. The U. S. Court of Appeals subsequently expanded OIC- Starr' s
jurisdiction to include selected White House Travel Office and access- to-
personnel- ile issues on March 22, 1996, and June 21, 1996, respectively.
On October 25, 1996, it further expanded OIC- Starr' s jurisdiction to
include issues related to statements made before the Government Reform and
Oversight Committee, U. S. House of Representatives, on June 26, 1996. On
January 16, 1998, the court expanded OIC- Starr' s jurisdiction to include
issues related to whether, in a civil case, certain individuals suborned
perjury, obstructed justice, intimidated witnesses, or otherwise violated
federal law in dealing with witnesses, potential witnesses, attorneys, or
others ( commonly referred to as the Lewinsky matter) .
On October 18, 1999, Mr. Starr resigned his appointment, and was succeeded
by Robert W. Ray as independent counsel effective the same date. On March
16, 2000, Mr. Ray submitted to the Special Division of the U. S. Court of
Appeals for the District of Columbia Circuit two inal reports on ( 1) the
access- to- personnel- iles issues and ( 2) the issues related to
statements made before the Government Reform and Oversight Committee. On
July 28, 2000, the court ordered the public release of the two reports.
Further, on June 22, 2000, Mr. Ray submitted to the court a final report
on the White House travel matter. On October 18, 2000, the court ordered
the public release of that report. On January 19, 2001, Mr. Ray announced
the conclusion of all current matters before the OIC.
On August 21, 2001, the Special Division of the U. S. Court of Appeals for
the District of Columbia Circuit, at the request of the Independent
Counsel, ordered the termination of the investigative functions of the
Independent Counsel as of March 31, 2002, except to the extent necessary
to conclude any remaining
noninvestigative and nonprosecutorial tasks required by statute. On March
2, 2001, and May 18, 2001, Mr. Ray submitted to the court the final
reports on the Whitewater and Lewinsky matters, respectively. On March 6,
2002, the court ordered the publication and release of the Lewinsky
report. On March 20, 2002, the court ordered the publication and release
of the Whitewater report. On March 12, 2002, Mr. Ray resigned his
appointment and was succeeded by Ms. Julie F. Thomas as Independent
Counsel effective that same date.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U. S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC. Most
personnel compensation and benefits are recorded at the end of the pay
period when earned.
Note 2 - Travel
Travel generally includes expenditures or investigation- related travel
paid for OIC- Ray personnel; detailees rom other federal agencies, such as
the Federal Bureau of Investigation ( FBI) ; contractors; and witnesses.
Note 3 - Rent, communications, and utilities
Approximately $ 247, 000 in office rent is included in rent,
communications, and utilities.
Note 4 - Contract al services
Contractual services primarily consist of expenditures for computer
support and maintenance, and investigators and other specialists in areas
of interest to the investigation.
Note 5 - Acquisition of capital assets
The capital assets expenditures are primarily for automated data
processing equipment. These assets will remain the property of the federal
government at the conclusion of the investigation.
Note 6 - Supplies and materials
The supplies and materials expenditures are primarily for office supplies
used in the archiving of records.
Note 7 - Administrative services
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for OIC-
Ray. Payment of these fees generally occurs in the month following the
services. Also included in administrative services are other costs
incurred by AOUSC in providing administrative guidance and support to
independent counsel offices. These costs were certified by AOUSC, paid
from the independent counsel appropriation, and allocated to the OIC.
Statement of Expenditures for Independent
Appendi x V I Counsel Smaltz DONALD C. SMALTZ Office of Independent
Counsel
Statement of Expenditures ( Cash basis)
Six Months Ended March 31, 2002 Personnel compensation and benefits
$ 214, 185 Travel ( note 2)
6,774 Rent, communications, and utilities ( note 3)
54, 969 Contractual services ( note 4)
39, 318 Supplies and materials and capital assets
2,9024, Administrative services ( note 5)
49
Total expendit res $ 342, 65
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ The accompanying notes are an integral part
of this statement.
DONALD C. SMALTZ Office of Independent Counsel Notes to Statement of
Expendit res
Note 1 - Accounting policies
Reporting entity: The accompanying statement of expenditures presents the
expenditures of the Office of Independent Counsel- Donald C. Smaltz ( OIC
Smaltz) for the 6 months ended March 31, 2002. The statement of
expenditures includes only expenditures made from the permanent,
indefinite appropriation for the OIC that are processed through the
Administrative Office of the U. S. Courts ( AOUSC) and the OIC. Mr. Smaltz
was appointed on September 9, 1994, to investigate activities of a former
Secretary of Agriculture. Mr. Smaltz submitted his final report to the
Special Division of the U. S. Court of Appeals for the District of
Columbia Circuit on January 30, 2001. The report was published on October
25, 2001, and the office was closed on March 31, 2002.
Basis of accounting: The accompanying statement of expenditures was
prepared principally on the cash basis of accounting, which is a
comprehensive basis of accounting other than U. S. generally accepted
accounting principles. Under this method, except for personnel
compensation and benefits, expenditures are recorded when the funds are
disbursed by AOUSC or, for noncash transfers, when charged by AOUSC. Most
personnel compensation and benefits are recorded at the end of the pay
period when earned.
Note 2 - Travel
Travel generally includes expenditures or travel paid for OIC- Smaltz
personnel.
Note 3 - Rent, communications, and utilities
Approximately $ 35, 000 in of ice rent is included in rent,
communications, and utilities.
Note 4 - Contract al services
Contractual services primarily consist of expenditures for services of
experts and other specialists in areas of interest to the investigation.
Note 5 - Administrative services
AOUSC receives an administrative fee equal to 3 percent of OIC
expenditures for performing disbursement and accounting functions for OIC-
Smaltz. Payment of these fees generally occurs in the month following the
services. Also included in administrative services are other costs
incurred by AOUSC in providing administrative guidance and support to
independent counsel offices. These costs were certified by AOUSC, paid
from the independent counsel appropriation, and allocated to the OIC.
(194121)
GAO*s Mission The General Accounting Office, the investigative arm of
Congress, exists to support Congress in meeting its constitutional
responsibilities and to help improve the performance and accountability of
the federal government for the American people. GAO examines the use of
public funds; evaluates federal programs and
policies; and provides analyses, recommendations, and other assistance to
help Congress make informed oversight, policy, and funding decisions.
GAO*s commitment to good government is reflected in its core values of
accountability, integrity, and reliability.
Obtaining Copies of The fastest and easiest way to obtain copies of GAO
documents at no cost is through the Internet. GAO*s Web site (www. gao.
gov) contains abstracts and fulltext GAO Reports and
files of current reports and testimony and an expanding archive of older
Testimony
products. The Web site features a search engine to help you locate
documents using key words and phrases. You can print these documents in
their entirety, including charts and other graphics.
Each day, GAO issues a list of newly released reports, testimony, and
correspondence. GAO posts this list, known as *Today*s Reports,* on its
Web site daily. The list contains links to the full- text document files.
To have GAO e- mail this list to you every afternoon, go to www. gao. gov
and select *Subscribe to daily E- mail alert for newly released products*
under the GAO Reports heading.
Order by Mail or Phone The first copy of each printed report is free.
Additional copies are $2 each. A check or money order should be made out
to the Superintendent of Documents. GAO also accepts VISA and Mastercard.
Orders for 100 or more copies mailed to a single address are discounted 25
percent. Orders should be sent to:
U. S. General Accounting Office 441 G Street NW, Room LM Washington, D. C.
20548
To order by Phone: Voice: (202) 512- 6000 TDD: (202) 512- 2537 Fax: (202)
512- 6061
To Report Fraud, Contact: Waste, and Abuse in
Web site: www. gao. gov/ fraudnet/ fraudnet. htm E- mail: fraudnet@ gao.
gov
Federal Programs Automated answering system: (800) 424- 5454 or (202) 512-
7470
Public Affairs Jeff Nelligan, managing director, NelliganJ@ gao. gov (202)
512- 4800 U. S. General Accounting Office, 441 G Street NW, Room 7149
Washington, D. C. 20548
a
GAO United States General Accounting Office
Page i GAO- 02- 1068 Independent Counsel
Contents
Page ii GAO- 02- 1068 Independent Counsel
Page 1 GAO- 02- 1068 Independent Counsel United States General Accounting
Office
Washington, D. C. 20548 Page 1 GAO- 02- 1068 Independent Counsel
A
Page 2 GAO- 02- 1068 Independent Counsel
Page 3 GAO- 02- 1068 Independent Counsel United States General Accounting
Office
Washington, D. C. 20548 Page 3 GAO- 02- 1068 Independent Counsel
A
Page 4 GAO- 02- 1068 Independent Counsel
Page 5 GAO- 02- 1068 Independent Counsel
Page 6 GAO- 02- 1068 Independent Counsel
Page 7 GAO- 02- 1068 Independent Counsel
Page 8 GAO- 02- 1068 Independent Counsel
Page 9 GAO- 02- 1068 Independent Counsel
Page 10 GAO- 02- 1068 Independent Counsel
Appendix I
Appendix I Statement of Expenditures for Independent Counsel Barrett
Page 11 GAO- 02- 1068 Independent Counsel
Appendix I Statement of Expenditures for Independent Counsel Barrett
Page 12 GAO- 02- 1068 Independent Counsel
Page 13 GAO- 02- 1068 Independent Counsel
Appendix II
Appendix II Statement of Expenditures for Independent Counsel Pearson
Page 14 GAO- 02- 1068 Independent Counsel
Appendix II Statement of Expenditures for Independent Counsel Pearson
Page 15 GAO- 02- 1068 Independent Counsel
Page 16 GAO- 02- 1068 Independent Counsel
Appendix III
Appendix III Statement of Expenditures for Independent Counsel Ray
Page 17 GAO- 02- 1068 Independent Counsel
Appendix III Statement of Expenditures for Independent Counsel Ray
Page 18 GAO- 02- 1068 Independent Counsel
Appendix III Statement of Expenditures for Independent Counsel Ray
Page 19 GAO- 02- 1068 Independent Counsel
Page 20 GAO- 02- 1068 Independent Counsel
Appendix IV
Appendix IV Statement of Expenditures for Independent Counsel Smaltz
Page 21 GAO- 02- 1068 Independent Counsel
Appendix IV Statement of Expenditures for Independent Counsel Smaltz
Page 22 GAO- 02- 1068 Independent Counsel
United States General Accounting Office Washington, D. C. 20548- 0001
Official Business Penalty for Private Use $300
Address Service Requested Presorted Standard
Postage & Fees Paid GAO Permit No. GI00
*** End of document. ***