U.S. Department 

of Justice

Special Counsel’s Office

Statement of Expenditures

October 1, 2018 through May 31, 2019

August 2, 2019
The accompanying Statement of Expenditures summarizes the financial activity of the Special 

Counsel’s Office (SCO) for the period October 1, 2018 through May 31, 2019. As an 

organization within the Department of Justice, the SCO is required to comply with the rules, 

regulations, procedures, practices, and policies of the Department of Justice.1 SCO management 

is responsible for designing, operating, and maintaining a system of internal control to enable the 

SCO to accurately report its financial information to the Department and meet the requirements 

of applicable laws and regulations. In addition, SCO management is responsible for ensuring 

that controls exist to meet the requirements of DOJ Order 2030.4G, Control of Funds under 

Apportionment. 

The Department recognizes the importance of maintaining adequate internal control and is 

committed to the continuous improvement and oversight of financial management controls. The 

Department has a network of internal review groups that provides assistance to components with 

their internal control programs. As part of the Department’s annual assessment of internal 

control over financial reporting, the Justice Management Division, Internal Review and 

Evaluation Office conducted a review of SCO business processes related to budget, obligations, 

human resources, and financial reporting during the assessment period of October 1, 2018 

through May 31, 2019. The review identified no material weaknesses or significant deficiencies 

in the design or operation of SCO controls. 

The Department will continue to dedicate and leverage resources to maintain strong program and 

financial management controls. Management takes its program and financial accountability 

seriously and is dedicated to ensuring that funds are used in a responsible and transparent 

manner. 

1 28 CFR 600.7 - Conduct and Accountability.

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Direct and Reimbursed Expenditures (note 1)

Personnel Compensation and Benefits (note 2) $2,449,241

Travel and Transportation of Persons (note 3) 244,816

Transportation of Things 229

Rent, Communications, and Utilities 869,335

Contractual Services (note 4) 313,456

Supplies and Materials 14,554

Acquisition of Equipment (note 5) 229,268

Total SCO Expenditures (note 6) $ 4,120,899

For the period October 1, 2018 through May 31, 2019

The Special Counsel's Office

Statement of Expenditures

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Note 1 – Summary of Significant Accounting Policies

A. Reporting entity: On May 17, 2017, Robert S. Mueller III was appointed by then-acting 

Attorney General Rod J. Rosenstein to serve as Special Counsel to conduct the previously 

confirmed FBI investigation of the Russian government's efforts to interfere with the 

2016 presidential election and related matters. The Special Counsel’s Office (SCO) 

effectively closed on May 29, 2019, with the resignation of Special Counsel Mueller. 

The statement presents the expenditures of the SCO for the period of October 1, 2018, to 

May 31, 2019, including direct-funded, reimbursed, and non-reimbursed expenditures. 

All amounts shown refer to the aforementioned reporting period only. A final statement 

is anticipated later in 2019 for the purpose of reporting any additional administrative 

costs or adjustments associated with closing the SCO.

B. Funding: SCO expenditures are funded by 1) the permanent, indefinite appropriation for 

independent counsels (IC Appropriation) (28 U.S.C. § 591 note), which the Department 

of Justice (DOJ) has determined is legally available to fund this SCO investigation (see 

also Government Accountability Office opinion agreeing with DOJ that this 

appropriation was legally available to fund special counsels (B-302582, Sept. 30, 2004)); 

and 2) the direct appropriations of DOJ components who have incurred non-reimbursed 

expenditures in support of the SCO. Expenditures funded through the IC Appropriation 

are a combination of expenses directly incurred by the SCO and expenses incurred by 

other components of DOJ and reimbursed by the IC Appropriation. 

C. DOJ component expenses: Although neither legally required nor reported in prior Special 

Counsels’ Statements of Expenditures, DOJ components that support the SCO were 

asked to track expenditures attributable to the investigations. The expenditures for this 

period totaled $2,437,000, which approximates expenditures the components would have 

incurred for the investigations irrespective of the existence of the SCO.

D. Basis of accounting: The statement has been prepared on an accrual basis of accounting, 

in which expenses are recorded when incurred regardless of when cash is exchanged.

Note 2 – Personnel Compensation and Benefits 

• IC Appropriation: $2.4 million was expended for salaries and benefits, including: 

o $800,000 for SCO employees 

o $1.6 million for reimbursable DOJ employees detailed to the SCO

Note 3 – Travel and Transportation of Persons 

• IC Appropriation: $244,816 was expended for travel, including: 

o $9,634 for SCO direct-funded travel 

o $235,812 for temporary duty relocation of DOJ employees detailed to the SCO

Note 4 – Contractual Services

• IC Appropriation: $313,456 was expended for contractual services, primarily for IT 

services.

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Note 5 – Acquisition of Equipment 

• Non-capitalized personal property equipment purchased using IC appropriation funds 

remains the property of the federal government.

Note 6 – Total SCO Expenditures 

• SCO expenditures represent expenditures incurred during the reporting period and 

standard closing adjustments. 

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