U.S. Department 

of Justice 

Special Counsel’s Office 

Statement of Expenditures 

April 1, 2018 through September 30, 2018 

Dec. 14, 2018
 

 

 

The accompanying Statement of Expenditures summarizes the financial activity of the Special 

Counsel’s Office (SCO) for the period April 1, 2018 through September 30, 2018. 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 April 1, 2018 through 

September 30, 2018. 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. 

Dec. 14, 2018
 

 

 

 

The Special Counsel's Office 

Statement of Expenditures 

For the period April 1, 2018 through September 30, 2018 

Direct and Reimbursed Expenditures (note 1) 

Personnel Compensation and Benefits (note 2) $2,886,270 

Travel and Transportation of Persons (note 3) 580,098 

Transportation of Things 779 

Rent, Communications, and Utilities 942,787 

Printing and Reproduction 15,618 

Contractual Services (note 4) 310,732 

Supplies and Materials 43,334 

Acquisition of Equipment (note 5) (212,085) 

Total SCO Expenditures (note 6) $ 4,567,533 

Dec. 14, 2018
 

 

The Special Counsel’s Office 

Notes to the Statement of Expenditures 

For the Period April 1, 2018 through September 30, 2018 

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 statement presents the expenditures 

of the Special Counsel’s Office (SCO) for the period of April 1, 2018 to September 30, 

2018, including direct-funded, reimbursed, and non-reimbursed expenditures. All 

amounts shown refer to the aforementioned reporting period only. 

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 $3,906,000, 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: $2.9 million was expended for salaries and benefits, including: 

o $1.0 million for SCO employees 

o $1.9 million for reimbursable DOJ employees detailed to the SCO 

Note 3 – Travel and Transportation of Persons 

• IC Appropriation: $580,098 was expended for travel, including: 

o $48,375 for SCO direct-funded travel 

o $531,723 for temporary duty relocation of DOJ employees detailed to the SCO 

Note 4 – Contractual Services 

• IC Appropriation: $310,732 was expended for contractual services, primarily for IT 

services. 

Dec. 14, 2018
 

 

 

 

 

The Special Counsel’s Office 

Notes to the Statement of Expenditures 

For the Period April 1, 2018 through September 30, 2018 

Note 5 – Acquisition of Equipment 

• IC Appropriation: As stated in Note 1D, the Statement of Expenditures is prepared on an 

accrual basis of accounting, which uses estimates to capture costs that are not available at 

the time of reporting. These estimates can vary from actual expenditures. The amount 

reported this period includes the difference between the original equipment estimates and 

actual expenditures. Actual expenditures to date total $576,481, which is less than the 

previous estimate through March 31, 2018, of $788,566. This difference is displayed as a 

negative amount this period. 

Non-capitalized personal property equipment purchased using IC appropriation funds 

will remain the property of the federal government at the conclusion of the investigation 

and activities of the IC. 

Note 6 – Total SCO Expenditures 

• SCO expenditures represent expenditures incurred during the reporting period and 

standard closing adjustments. 

Dec. 14, 2018