United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2007-09-28 monographic deposited born digital 14 p. GA 1.13:GAO-07-1205 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-1205 P0b002ee1803814ba f:d071205 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-07-1205 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-1205 GAO-07-1205 Accounting procedures Accounting standards Appropriations Audit reports Cash basis accounting Federal regulations Financial analysis Financial management Financial statement audits Financial statements Independent counsels Internal controls Reporting requirements Other Written Product A76809

This report presents the results of our audit of expenditures reported by the Office of Special Counsel Patrick J. Fitzgerald for the 6 months ended March 31, 2007. The Department of Justice and the independent counsels are required under 28 U.S.C. 594 (d)(2), (h) and 596 (c)(1) to report on a semiannual basis the expenditures from a permanent, indefinite appropriation established within the Department of Justice to fund independent counsel activities. Under 28 U.S.C. 596 (c)(2), we are required to audit the statement of expenditures prepared by any active independent counsels. For the 6 months ended March 31, 2007, there were no active independent counsels. However, we audited the statement of expenditures of Special Counsel Fitzgerald, who is authorized by the Department of Justice to fund his operation from the permanent, indefinite appropriation. The Ethics in Government Act of 1978 amended title 28 of the United States Code to authorize the judicial appointment of independent counsels when the Attorney General determines that reasonable grounds exist to warrant further investigation of high-ranking government officials for certain alleged crimes. The independent counsel law, which expired on June 30, 1999, was intended to preserve and promote the accountability and integrity of public officials and of the institutions of the federal government. Provisions of the law allowed the independent counsels serving at the expiration date to continue investigating pending matters until they determined that the investigations of such matters have been completed. As ordered by the Special Division, the Office of Independent Counsel Barrett, the last independent counsel to serve under the law, was terminated on May 3, 2006, and accordingly, no longer prepares a statement of expenditures. However, after that date, the Administrative Office of the United States Courts (AOUSC) continued to perform administrative responsibilities and maintain the administrative records for the terminated office. During the 6 months ended March 31, 2007, several payments on that counsel's behalf were made, including $26,922 primarily for severance pay, $6,991 for printing of the final report, and $1,113 for support services rendered by AOUSC.4 However, we are not expressing an opinion on these amounts. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-1205/html/GAOREPORTS-GAO-07-1205.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-1205/pdf/GAOREPORTS-GAO-07-1205.pdf GAO-07-1205 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-1205 Other Written Product GAO-07-1205; Financial Audit: Special Counsel Expenditures for the Six Months Ended March 31, 2007; Accounting procedures Accounting standards Appropriations Audit reports Cash basis accounting Federal regulations Financial analysis Financial management Financial statement audits Financial statements Independent counsels Internal controls Reporting requirements Title 28 Section 594 Title 28 Section 596 28 U.S.C. 594 28 U.S.C. 596 Volume 101 Page 1329 101 Stat. 1329 Public Law 100-202