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Current GAO Officials
Comptroller General of the United States
Deputy Comptroller General of the United States
Special Assistant to the Comptroller General
Deputy General Counsel
Senior Associate General Counsels
Associate General Counsels
This volume is the seventy-second in a series of annual volumes entitled "Decisions of the Comptroller General of the United States," which has been published since the establishment of the General Accounting Office by the Budget and Accounting Act, 1921. Decisions are rendered to heads of departments and establishments and to disbursing and certifying officers pursuant to 31 U.S.C. § 3529 (formerly 31 U.S.C. $$ 74 and 82d). Decisions in connection with claims are issued in accordance with 31 U.S.C. $ 3702 (formerly 31 U.S.C. $ 71). In addition, decisions on the validity of contract awards are rendered to interested parties.
The decisions included in these volumes are present in full text and represent about 10 percent of the total number rendered annually. Criteria applied in selecting decisions for publication include whether the decision represents the first time certain issues are considered by the Comptroller General when the issues are likely to be of widespread interest to the government or the private sector; whether the decision modifies, clarifies, or overrules the findings of prior published decisions; and whether the decision otherwise deals with a significant issue of continuing interest on which there has been no published decision for a period of years.
All decisions contained in the annual volumes are available in advance through the circulation of individual decision copies.
To further assist in the research of matters coming within the jurisdiction of the General Accounting Office, ten consolidated indexes to the published volumes have been compiled to date, the first being entitled “Index to the Published Decisions of the Accounting Officers of the United States, 1894–1929,” the second and subsequent indexes being entitled “Index-Digest of the Published Decisions of the Comptroller General of the United States" and "Index DigestPublished Decisions of the Comptroller General of the United States," respectively. The second volume covered the period from July 1, 1929, through June 30, 1940. Subsequent volumes have been published at 5-year intervals, the commencing date being October 1 (since 1976) to correspond with the fiscal year of the federal government.