-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-04-732R		

TITLE:     Independent Counsel: Breakdown of Expenditures for David M. 
Barrett

DATE:   04/29/2004
				                                                                         
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entitled 'Independent Counsel: Breakdown of Expenditures for David M. 
Barrett' which was released on April 29, 2004.

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April 29, 2004:

The Honorable Henry A. Waxman: 
Ranking Minority Member: 
Committee on Government Reform: 
House of Representatives:

Subject: Independent Counsel: Breakdown of Expenditures for David M. 
Barrett:

Dear Mr. Waxman:

In a letter dated April 15, 2004, you requested a monthly breakdown of 
all expenditures from October 2002 through September 2003 by 
Independent Counsel David M. Barrett. The information you requested, 
which breaks down Independent Counsel Barrett's expenditures[Footnote 
1] into seven categories,[Footnote 2] is shown in the enclosure.

Under 28 U.S.C ï¿½ 596 (c) (1) and (2) (2000), independent counsels are 
required to report on their expenditures from the permanent, indefinite 
appropriation established to fund independent counsel activities 
semiannually. We are required to audit these expenditures and report 
our findings to appropriate congressional committees. Your request 
letter cited our two most recent semiannual reports, which covered the 
period in question on independent counsel expenditures.[Footnote 3]

On May 24,1995, Independent Counsel Barrett was appointed to 
investigate certain allegations against the then Secretary of Housing 
and Urban Development. On March 17, 2003, the Special Division of the 
U.S. Court of Appeals for the District of Columbia Circuit ordered that 
Independent Counsel Barrett continue his work to the extent necessary 
or appropriate to perform the noninvestigative and nonprosecutorial 
tasks remaining as required to conclude the functions of his office. 
Recent expenditures are related to preparing the final report for 
submission to the court and to closing the office.

In addition to the amounts reported as paid from the permanent, 
indefinite appropriation, there may be other significant expenses paid 
from other appropriations. These expenditures arise when an independent 
counsel uses detailees from other federal agencies, such as the Federal 
Bureau of Investigation. Independent counsels are not required to and 
do not include these other expenditures in their statements of 
expenditures. However, for the reporting period covered by your 
request, there were no expenditures reported by other agencies in 
support of Independent Counsel Barrett's activities.

The information presented in the enclosure was compiled during April 
2004 based on our prior independent counsel audit work, which was 
performed in accordance with U.S. generally accepted government 
auditing standards. We are sending copies of this report to the 
Chairman of your Committee, the Chairmen and Ranking Minority Members 
of the Senate and House Committees on Appropriations, the Chairman and 
Ranking Minority Member of the Senate Committee on Government Affairs, 
the Chairmen and Ranking Minority Members of the Senate and House 
Committees on the Judiciary, Independent Counsel Barrett, and other 
interested parties. If you or your staff have any questions concerning 
this information, please contact me at (202) 512-6906 or Hodge Herry, 
Assistant Director, at (202) 512-9469. You can also reach us at 
[email protected] or [email protected].

Sincerely yours,

Signed by: 

McCoy Williams: 
Director, Financial Management and Assurance:

Enclosure:

[See PDF for image]

[End of figure]

FOOTNOTES

[1] The expenditures are recorded on the cash basis of accounting, 
which is when the funds are disbursed by the Administrative Office of 
U.S. Courts (AOUSC), or for noncash transfers, when charged by AOUSC.



[2] The seven categories are personnel compensation and benefits; 
travel; rent, communications and utilities; contractual services; 
supplies and materials; acquisition of capital assets; and 
administrative services.



[3] U.S. General Accounting Office, Financial Audit: Independent 
Counsel Expenditures for the Six Months Ended March 31, 2003, GAO-03-
1098 (Washington, D.C.: Sept. 30, 2003) and Financial Audit: 
Independent Counsel Expenditures for the Six Months Ended September 30, 
2003, GAO-04-525 (Washington, D.C.: Mar. 31, 2004).