GAO-04-732R Independent Counsel 

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 Expenditures for 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 expenditures1

 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.3

 

1

 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).
 2 GAO-04-732R Independent Counsel 

On May 24,1995, Independent Counsel Barrett was appointed to investigate certain 

allegations against the then Secretary of Housing and Urban Development. On 

March 17, 2003, the Special Division of the U.S. Court of Appeals for the District of 

Columbia Circuit ordered that Independent Counsel Barrett continue his work to the 

extent necessary or appropriate to perform the noninvestigative and 

nonprosecutorial tasks remaining as required to conclude the functions of his office. 

Recent expenditures are related to preparing the final report for submission to the 

court and to closing the office. 

In addition to the amounts reported as paid from the permanent, indefinite 

appropriation, there may be other significant expenses paid from other 

appropriations. These expenditures arise when an independent counsel uses 

detailees from other federal agencies, such as the Federal Bureau of Investigation. 

Independent counsels are not required to and do not include these other 

expenditures in their statements of expenditures. However, for the reporting period 

covered by your request, there were no expenditures reported by other agencies in 

support of Independent Counsel Barrett’s activities. 

------------ 

The information presented in the enclosure was compiled during April 2004 based on 

our prior independent counsel audit work, which was performed in accordance with 

U.S. generally accepted government auditing standards. We are sending copies of 

this report to the Chairman of your Committee, the Chairmen and Ranking Minority 

Members of the Senate and House Committees on Appropriations, the Chairman and 

Ranking Minority Member of the Senate Committee on Government Affairs, the 

Chairmen and Ranking Minority Members of the Senate and House Committees on 

the Judiciary, Independent Counsel Barrett, and other interested parties. If you or 

your staff have any questions concerning this information, please contact me at 

(202) 512-6906 or Hodge Herry, Assistant Director, at (202) 512-9469. You can also 

reach us at williamsM1@gao.gov or herryh@gao.gov. 

Sincerely yours, 

McCoy Williams 

Director 

Financial Management and Assurance 

Enclosure 
Enclosure 

 3 GAO-04-732R Independent Counsel 

Independent Counsel Barrett 

Schedule of Expenditures From October 2002 through September 2003 

Month

Personnel 

compensation & 

benefits Travel

Rent, 

communications, 

and utilities

Contractual 

services

Supplies & 

materials

Acquisition of 

capital assets

Administrative 

services Monthly total

October 2002 $67,279.50 $9,366.08 $45,774.97 $3,171.10 $48.65 $0.00 $15,879.74 $141,520.04

November 2002 58,166.61 3,319.03 45,030.12 23,268.54 260.30 1,367.86 9,248.37 140,660.83

December 2002 119,011.87 2,710.00 46,765.97 29,732.00 261.45 0.00 17,600.75 216,082.04

January 2003 66,120.47 2,660.00 48,994.81 11,163.64 484.12 0.00 17,506.96 146,930.00

February 2003 66,387.80 2,710.00 49,252.79 16,216.12 614.10 0.00 13,101.64 148,282.45

March 2003 63,397.33 2,660.00 40,595.41 19,842.06 454.83 0.00 11,212.24 138,161.87

April 2003 67,917.74 3,675.44 47,307.97 27,417.70 1,088.78 0.00 10,502.23 157,909.86

May 2003 67,080.69 6,435.59 47,956.24 14,987.76 693.50 0.00 11,153.68 148,307.46

June 2003 63,682.83 4,520.07 45,641.77 21,553.86 68.26 0.00 10,647.60 146,114.39

July 2003 61,844.16 4,086.06 47,409.66 16,496.49 47.80 0.00 11,097.46 140,981.63

August 2003 57,538.85 1,113.93 41,634.12 10,229.80 47.80 0.00 9,983.92 120,548.42

September 2003 55,434.39 6,053.12 42,585.88 8,509.00 2,945.48 0.00 9,694.19 125,222.06

Total $813,862.24 $49,309.32 $548,949.71 $202,588.07 $7,015.07 $1,367.86 $147,628.78 $1,770,721.05

Source: Prepared by GAO from Status of Funds reports reflecting detailed transactions recorded by the Administrative Office of U.S. Courts (AOUSC)

and reports we have issued on the expenditures of Independent Counsel Barrett.

Note: The expenditures are recorded on the cash basis of accounting, which is when the funds are disbursed by AOUSC, or for noncash transfers,

 when charged by AOUSC.

(195036) 
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