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GAO-08-1122R 1 (2008-09-24)

handle is hein.gao/gaobaankc0001 and id is 1 raw text is: 


   I
   GA 0
V  1   Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548




         September 24, 2008


         The Honorable Robert C. Byrd
         Chairman
         The Honorable Thad Cochran
         Ranking Member
         Committee on Appropriations
         United States Senate


         The Honorable David R. Obey
         Chairman
         The Honorable Jerry Lewis
         Ranking Member
         Committee on Appropriations
         House of Representatives

         Subject: Audit of Special Counsel Expenditures for the 6 Months Ended March 31,
         2008

         This report presents the results of our audit of the expenditures of the Office of
         Special Counsel-Patrick J. Fitzgerald (OSC-Fitzgerald) for the 6 months ended March
         31, 2008. The expenditures we audited were those made by the Department of Justice
         (DOJ) between October 1, 2007, and March 31, 2008, from the permanent, indefinite
         appropriation (fund) for OSC-Fitzgerald. DOJ determined that the appropriation
         established by Public Law 100-202' to fund expenditures by independent counsels
         appointed pursuant to the independent counsel law or other law is available to fund
         the expenditures of U.S. Attorney Patrick J. Fitzgerald, who was appointed as a
         special counsel within the Department of Justice by the then-Acting Attorney
         General.2 Under this law, we are required to perform semiannual financial reviews of
         expenditures from the fund and report our findings to the House and Senate
         Appropriations Committees. To satisfy this requirement, we audit each expenditure
         processed by DOJ to determine whether it was: properly authorized and approved,

         'The permanent, indefinite appropriation was established by Pub. L. No. 100-202, § 101(a), title II, 101
         Stat. 1329, 1329-9 (Dec. 22, 1987), 28 U.S.C. § 591 note.
         2We reviewed the legal authority for the Department of Justice to use the permanent, indefinite
         appropriation to fund the expenditures relating to Special Counsel Fitzgerald's investigation and, in our
         opinion to the Chairmen of the House and Senate Appropriations Committees, concluded that such use
         was not an illegal, improper, or unauthorized use of the appropriation. B-302582 (Sept. 30, 2004).


GAO-08-1122R Special Counsel


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