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B-302582 1 (2004-09-30)

handle is hein.gao/gaocrptapqk0001 and id is 1 raw text is: 



  SGAO

       Accountability * Integrity  Reliability
United States Government Accountability Office
Washington, DC 20548


         B-302582



         September 30, 2004

         The Honorable Ted Stevens
         Chairman
         Committee on Appropriations
         The Honorable Robert C. Byrd
         Ranking Minority Member
         Committee on Appropriations
         United States Senate

         The Honorable C.W. Bill Young
         Chairman
         Committee on Appropriations
         The Honorable David Obey
         Ranking Minority Member
         Committee on Appropriations
         House of Representatives

         Subject: Special Counsel and Permanent Indefinite Appropriation

         The Government Accountability Office (GAO) is required to audit twice a year the
         expenditures by independent counsels and certain special counsels paid from the
         permanent indefinite appropriation.' In the course of auditing independent counsel
         expenditures for the period ending March 31, 2004, we learned that the Department of
         Justice was using the permanent indefinite appropriation to pay the expenses of the
         investigation by Special Counsel Patrick J. Fitzgerald. Mr. Fitzgerald continued to
         perform his duties as a U.S. Attorney after his appointment as Special Counsel. This
         is the first time that the expenses of an investigation by a United States Attorney

         'The independent counsel law expired in July 1999, although it continues in effect
         with respect to matters pending before previously appointed independent counsels.
         28 U.S.C. § 599, as amended by Pub. L. No. 103-270, § 2, 108 Stat. 732 (June 30, 1994).
         Section 596(c) of title 28 of the United States Code requires covered independent
         counsels to report on their expenditures on a semiannual basis and requires GAO to
         audit these statements. In addition, the permanent indefinite appropriation
         established by Pub. L. No. 100-202, § 101(a), title II, 101 Stat. 1329, 1329-9 (1987), 28
         U.S.C. § 591 note (2000), requires us to perform semiannual financial reviews of the
         expenditures from the permanent indefinite appropriation.

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