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The United States General Accounting Office GAO March 1995 Report to Congressional Committees _part2

ARLIN M. ADAMS Văn phòng Ghi chú Luật sư độc lập với Báo cáo của Chi Lưu ý 1 - Các chính sách kế toán đơn vị báo cáo: Báo cáo kèm theo chi phí trình bày chi tiêu của Văn phòng Luật sư độc lập - Arlin M. Adams (OIC-Adams) trong 6 tháng kết thúc 30 Tháng 9, 1993. | Appendix I Statement of Expenditures for Independent Counsel Adams ARLIN M. ADAMS Office of Independent Counsel Notes to Statement of Expenditures Note 1 - Accounting policies Reporting entity The accompanying statement of expenditures presents the expenditures of the Office of Independent Counsel - Arlin M. Adams OIC-Adams for the 6 months ended September 30 1993. The statement of expenditures includes only expenditures made from the permanent indefinite appropriation for the offices of independent counsel that are processed through the Administrative Office of the U.S. Courts AOUSC and the OIC. Mr. Adams was appointed on March 1 1990 to investigate the administration of various programs of the Department of Housing and Urban Development from 1983 to 1989. OIC-Adams investigation is ongoing. Basis of accounting The accompanying statement of expenditures was prepared principally on the cash basis of accounting which is a comprehensive basis of accounting other than generally accepted accounting principles. Under this method except for payroll and employee benefits expenditures are recorded when the funds are disbursed by AOUSC or for noncash transfers when charged by AOUSC. Most payroll and related employee benefits are recorded at the end of the pay period when earned. The cost of retroactive retirement coverage discussed in note 2 is to be recorded when paid. The cost of purchased capital assets which principally consist of office equipment and furniture is recorded in the statement of expenditures when paid. These assets will remain with the federal government when they are no longer needed by the OIC. Note 2 - Contingency Under the laws governing federal employee retirement coverage and the regulations implemented by the Office of Personnel Management federal employees appointed for periods exceeding 1 year generally are covered by federal employee retirement programs. Certain employees of the office of independent counsel with qualifying appointments were .