tailieunhanh - United States General Accounting Office GAO March 1995 Report to Congressional Committees_part3

Kenneth W. Starr Văn phòng Ghi chú Luật sư độc lập với Báo cáo của Chi Ghi chú 1 - Các chính sách kế toán đơn vị báo cáo: Báo cáo kèm theo chi phí trình bày chi tiêu của Văn phòng Luật sư độc lập - Kenneth W. Starr (OIC-Starr) | Appendix V Statement of Expenditures for Independent Counsel Starr KENNETH W. STARR 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 - Kenneth W. Starr OIC-Starr for the period from his appointment on August 5 1994 through 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. Starr was appointed to assume the investigation of possible violations of federal criminal law in Re Madison Guaranty Savings and Loan Association and other entities which was begun by Robert B. Fiske Jr. The investigation s transition from Mr. Fiske to Mr. Starr was substantially complete by September 30 1994 however the recording of and payment for compensation and benefits for those employees who remained with the investigation after the transition were not transferred from Mr. Fiske s operations to Mr. Starr s until after that date. 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. Note 2 - Contractual services Contractual services primarily consists of outside consulting services in support of litigation. Note 3 - Administrative services Administrative services consists of costs incurred by AOUSC in providing administrative guidance and support to independent counsel offices. These costs were .