Special Counsel refers to at least two distinct individuals within the government of the United States.
Independent agency
One Office of the Special Counsel is an independent U.S. government agency that protects Civil Service employees from unfair personnel practices. The current Special Counsel is Scott J. Bloch. A civil servant or public servant is a civilian career public sector employee working for a government department or agency. ...
Department of Justice
The other Office of the Special Counsel is within the Department of Justice. This office replaces the former Office of the Independent Counsel, and is charged with investigating alleged misconduct in the Executive Branch. The current Special Counsel is Patrick J. Fitzgerald. The United States Department of Justice (DOJ) is a Cabinet department in the United States government designed to enforce the law and defend the interests of the United States according to the law and to ensure fair and impartial administration of justice for all Americans. ... United States Office of the Independent Counsel was an independent prosecutor — distinct from the Attorney General of the United States Department of Justice — that provided reports to the Congress under Title 28 of the United States Code, Section 595. ... Under the doctrine of the separation of powers, the executive is the branch of a government charged with implementing, or executing, the law. ... Patrick J. Fitzgerald Patrick J. Fitzgerald (born December 22, 1960, in Brooklyn, Kings County, New York) is an American attorney and the current U.S. Attorney for the Northern District of Illinois. ...
GAO found that the statements of expenditures for the offices of independent counsels and office of specialcounsel were presented fairly in all material respects.
GAO found that, while the SpecialCounsel does not believe his role is to represent the interests of individual whistleblowers, some employee representatives believe that the Office was established to support individual complainants.
According to the Office of the SpecialCounsel, it is not clear whether all corporations are excluded from the provisions of the Act.