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GAO-04-732R 1 (2004-04-29)

handle is hein.gao/gaocrptaqgr0001 and id is 1 raw text is: 



  SGAO

       Accountability * Integrity  Reliability
United States General Accounting Office
Washington, DC 20548



         April 29, 2004



         The Honorable Henry A. Waxman
         Ranking Minority Member
         Committee on Government Reform
         House of Representatives


         Subject: Independent Counsel: Breakdown of Expendituresfor David M. Barrett


         Dear Mr. Waxman:


         In a letter dated April 15, 2004, you requested a monthly breakdown of all
         expenditures from October 2002 through September 2003 by Independent Counsel
         David M. Barrett. The information you requested, which breaks down Independent
         Counsel Barrett's expenditures' into seven categories,2 is shown in the enclosure.


         Under 28 U.S.C § 596 (c) (1) and (2) (2000), independent counsels are required to
         report on their expenditures from the permanent, indefinite appropriation established
         to fund independent counsel activities semiannually. We are required to audit these
         expenditures and report our findings to appropriate congressional committees. Your
         request letter cited our two most recent semiannual reports, which covered the
         period in question on independent counsel expenditures.





         'The expenditures are recorded on the cash basis of accounting, which is when the funds are
         disbursed by the Administrative Office of U.S. Courts (AOUSC), or for noncash transfers, when
         charged by AOUSC.
         2 The seven categories are personnel compensation and benefits; travel; rent, communications and
         utilities; contractual services; supplies and materials; acquisition of capital assets; and administrative
         services.
         3 U.S. General Accounting Office, Financial Audit: Independent Counsel Expenditures for the Six
         Months Ended March 31, 2003, GAO-03-1098 (Washington, D.C.: Sept. 30, 2003) and Financial Audit:
         Independent Counsel Expenditures for the Six Months Ended September 30, 2003, GAO-04-525
         (Washington, D.C.: Mar. 31, 2004).


GAO-04-732R Independent Counsel

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