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 <subject>Administrative costs</subject>
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<titleInfo>
 <title>Financial Audit: Independent Counsel Expenditures for the Six Months Ended March 31, 1997</title>
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<abstract>Pursuant to a legislative requirement, GAO audited the expenditures of 7
independent counsels for the 6 months ended March 31, 1997.&lt;p/&gt;GAO noted that: (1) the statements of expenditures for the offices of 7
independent counsels were reliable in all material respects; (2) GAO&apos;s
consideration of internal controls, which was limited for the purpose of
determining its procedures for auditing the statements of expenditures,
disclosed no material weaknesses; and (3) GAO&apos;s audits included limited
tests of compliance with laws and regulations that disclosed no
reportable instances of noncompliance with the laws and regulations GAO
tested.</abstract>
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 <topic>Internal controls</topic>
 <topic>Accounting procedures</topic>
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 <topic>Reporting requirements</topic>
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