tailieunhanh - United States General Accounting Office GAO March 1995 Report to Congressional Committees_part2

Báo cáo của Chi phí cho Luật sư Adams độc lập ARLIN M. ADAMS Văn phòng Báo cáo Tư vấn độc lập của Chi (Cash cơ sở) sáu tháng kết thúc tháng Chín 30, năm 1994 cán bồi thường và lợi ích (lưu ý 2) Thuê Du lịch, thông tin liên lạc, và các tiện ích (lưu ý 3) hợp đồng dịch vụ (lưu ý 4) dịch vụ hành chính (chú thích 5) Tổng số chi phí $ $ | Appendix I_ Statement of Expenditures for Independent Counsel Adams ARLIN M. ADAMS Office of Independent Counsel Statement of Expenditures Cash basis Six Months Ended September 30 1994 Personnel compensation and benefits note 2 1 041 799 Travel 49 715 Rent communications and utilities note 3 236 005 Contractual services note 4 367 359 Administrative services note 5 99 735 Total expenditures 1 794 613 The accompanying notes are an integral part of this statement. Page 10 GAO AIMD-95-113 Independent Counsels Appendix I Statement of Expenditures for Independent Counsel Adams ARLIN M. ADAMS Office of Independent Counsel Notes to Statement of Expenditures Note 1 - Accounting policies Reporting entity The accompanying statement of expenditures presents the expenditures of the Office of Independent Counsel - Arlin M. Adams OIC-Adams for the 6 months ended September 30 1994. The statement of expenditures includes only expenditures made from the permanent indefinite appropriation for the offices of independent counsel that are processed through the Administrative Office of the . Courts AOUSC and the OIC. Mr. Adams was appointed on March 1 1990 to investigate the administration of various programs of the Department of Housing and Urban Development HUD from 1983 to 1989. OIC-Adams investigation is ongoing. Basis of accounting The accompanying statement of expenditures was prepared principally on the cash basis of accounting which is a comprehensive basis of accounting other than generally accepted accounting principles. Under this method except for payroll and employee benefits expenditures are recorded when the funds are disbursed by AOUSC or for noncash transfers when charged by AOUSC. Most payroll and related employee benefits are recorded at the end of the pay period when earned. The cost of retroactive retirement coverage discussed in note 2 is recorded when paid. The cost of purchased capital assets which principally consist of