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<classification authority="sudocs">GA 1.13:AIMD-99-292</classification>
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 <subject>Financial records</subject>
 <subject>Administrative costs</subject>
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<titleInfo>
 <title>Financial Audit: Independent Counsel Expenditures for the</title>
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<abstract>Pursuant to a legislative requirement, GAO audited the expenditures of
eight independent counsels for the 6 months ended March 31, 1999.&lt;p/&gt;GAO noted that: (1) the statements of expenditures for the offices of
independent counsel Arlin M. Adams, Larry D. Thompson, David M. Barrett,
Carol Elder Bruce, Ralph I. Lancaster, Daniel S. Pearson, Donald C.
Smaltz, Kenneth W. Starr, and Curtis E. von Kann present fairly, in all
material respects, the expenditures of these counsels for the 6 months
ended March 31, 1999, on the basis of accounting described in each
office&apos;s statement; (2) for the controls that GAO tested, it found no
material weaknesses in the internal control structure and its operations
for the 6-month period ended March 31, 1999; and (3) GAO&apos;s audit tests
for compliance with selected provisions of laws and regulations
disclosed no instances of noncompliance that would be reportable under
generally accepted government auditing standards.</abstract>
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<note>Letter Report</note>
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<subject>
 <topic>Internal controls</topic>
 <topic>Reporting requirements</topic>
 <topic>Independent counsels</topic>
 <topic>Financial records</topic>
 <topic>Administrative costs</topic>
 <topic>Financial statement audits</topic>
</subject>
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  <partNumber>Title 5 Chapter 55</partNumber>
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  <partNumber>Title 28 Section 596(c)(2)</partNumber>
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 <identifier type="USC citation">28 U.S.C. 596(c)(2)</identifier>
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  <title>United States Public Law 202 (100th Congress)</title>
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