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 2008-03-31 monographic deposited born digital 14 p. GA 1.13:GAO-08-541 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-541 P0b002ee1803a4bd4 f:d08541 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-08-541 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-541 GAO-08-541 Accounting standards Auditing procedures Auditing standards Cash basis accounting Financial analysis Financial management Financial records Financial statement audits Financial statements Internal audits Internal controls Strategic planning Voluntary compliance Other Written Product A81460

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 September 30, 2007. The independent counsels were required under 28 U.S.C. 596 (c)(1) to prepare a statement of expenditures on a semiannual basis. Under 28 U.S.C. 596 (c)(2 ), we were required to conduct a financial review of a midyear statement and a financial audit of a year-end statement. We satisfied this requirement through semiannual financial audits of the statement of expenditures. For the 6 months ended September 30, 2007, there were no active independent counsels. However, we are required to perform a semiannual financial review of expenditures from the permanent indefinite appropriation used to pay special counsel Fitzgerald's expenses. While not required under the permanent indefinite appropriation to perform a financial audit, we have done so for special counsel Fitzgerald--as we previously performed for independent counsels approved under the expired law. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-541/html/GAOREPORTS-GAO-08-541.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-541/pdf/GAOREPORTS-GAO-08-541.pdf GAO-08-541 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-541 Other Written Product GAO-08-541; Financial Audit: Special Counsel Expenditures for the Six Months Ended September 30, 2007; Accounting standards Auditing procedures Auditing standards Cash basis accounting Financial analysis Financial management Financial records Financial statement audits Financial statements Internal audits Internal controls Strategic planning Voluntary compliance Title 28 Section 596 28 U.S.C. 596 Volume 101 Page 1329 101 Stat. 1329 Public Law 100-202