Kế toán tổng hợp Văn phòng Washington, DC 20548 Phòng Kế toán và quản lý thông tin B-259353 ngày 31 tháng ba năm 1995 Uỷ ban của Quốc hội Báo cáo này trình bày kết quả kiểm toán của chúng ta về chi phí được báo cáo bởi ba độc lập lời khuyên trong 6 tháng kết thúc ngày 30 tháng 9 năm 1993. | GAO March 1995 GAO AIMD-95-85 United States General Accounting Office_ Report to Congressional Committees FINANCIAL AUDIT Expenditures by Three Independent Counsels for the Six Months Ended September 30 1993 This is trial ven This is trial version GAO United States General Accounting Office Washington . 20548 Accounting and Information Management Division B-259353 March 31 1995 Congressional Committees This report presents the results of our audits of expenditures reported by three independent counsels for the 6 months ended September 30 1993. Independent counsels and the Department of Justice are required under 28 . 594 to report on expenditures from a permanent indefinite appropriation established within Justice to fund independent counsel activities. We are required under 28 . 596 and Public Law 100-202 to audit those expenditures. We found that the statements of expenditures presented in appendixes I II and III for independent counsels Arlin M. Adams Joseph E. diGenova and Lawrence E. Walsh were reliable in all material respects. Further our audits included limited tests of internal controls and compliance with laws and regulations that disclosed a material weakness in internal controls over reporting of expenditures and no material noncompliance with laws and regulations we tested. The following sections provide background information outline each conclusion in more detail and discuss the scope of our audits. Background The independent counsel provisions of the Ethics in Government Act of 1978 28 . 591-599 established a process for the appointment of independent counsels so as to preserve and promote the accountability and integrity of public officials and of institutions of the federal government. The law provides for the judicial appointment of temporary special prosecutors1 when the Attorney General determines that reasonable grounds exist to warrant further investigation of high-ranking government .
