Summary

GAO audited the statements of expenditures by eight independent counsel offices--Arlin M. Adams/Larry D. Thompson; David M. Barrett; Joseph E. diGenova; Robert B. Fiske, Jr.; Daniel S. Pearson; Donald C. Smaltz; Kenneth W. Starr; and Lawrence E. Walsh--for the six months ended September 30, 1995. Independent counsels may be appointed when the Attorney General determines that reasonable grounds exist to warrant further investigation of high-ranking government officials for alleged crimes. The Justice Department is responsible for paying all costs relating to establishment and operation of independent counsel offices. GAO found the statements to be reliable in all material respects. GAO's consideration of internal controls disclosed no material weaknesses. Further, GAO's audit disclosed no reportable noncompliance with the laws and regulations GAO tested.

GAO found that: (1) the counsels' statements of expenditures were reliable in all material respects and fairly presented the respective expenditures of their offices for the 6 months ended September 30, 1995; (2) there were no material internal control weaknesses in the counsels' reporting of expenditures; (3) there was no reportable noncompliance with selected applicable laws or regulations.