United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1995-03-31 monographic deposited born digital 24 p. GA 1.13:AIMD-95-85 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-85 P0b002ee18038ff40 f:ai95085 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-95-85 machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-85 AIMD-95-85 Financial statement audits Internal controls Accounting procedures Lawyers Administrative costs Reporting requirements Financial records Audit oversight Noncompliance Letter Report AIMD

This report presents the results of GAO's audits of expenditures reported by three independent counsels for the six months ended September 30, 1993. GAO found that the statements of expenditures for independent counsels Arlin M. Adams, Joseph E. diGenova, and Lawrence E. Walsh were reliable in all material respects. GAO did discover a material weakness in internal controls over reporting of expenditures, although there was no material noncompliance with laws and regulations. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-85/html/GAOREPORTS-AIMD-95-85.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-85/pdf/GAOREPORTS-AIMD-95-85.pdf GAO/AIMD-95-85 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-85 Letter Report GAO/AIMD-95-85; Financial Audit: Expenditures by Three Independent Counsels for the Six Months Ended September 30, 1993; Financial statement audits Internal controls Accounting procedures Lawyers Administrative costs Reporting requirements Financial records Audit oversight Noncompliance Title 5 Chapter 55 5 U.S.C. Chapter 55 Title 28 Section 591-599 Title 28 Section 594 Title 28 Section 596 28 U.S.C. 591-599 28 U.S.C. 594 28 U.S.C. 596 Public Law 100-202 Public Law 103-270