Summary: This report presents the results of GAO's audits of expenditures by three active independent counsels for various periods ending in March 1993. For the periods GAO audited, the three independent counsels--Arlin M. Adams, Lawrence E. Walsh, and Joseph E. diGenova--reported expenditures of $6.4 million. GAO found the reported expenditures to be reliable in all material respects. In earlier reports on independent counsel audits, GAO identified a number of serious internal control weaknesses, including inadequate internal control procedures designed to ensure that expenditures were properly charged and inadequate segregation of duties. GAO also identified instances of noncompliance with laws and regulations, including improper pay and travel expenses. In response to the problems GAO flagged, the independent counsels and the Administrative Office of the U.S. Courts, which does disbursing and accounting for the independent counsels, have begun to strengthen controls and ensure compliance with laws and regulations. In future audits, GAO plans to evaluate the extent to which these efforts have resolved the problems GAO identified.
