of the Published Decisions of the United States JULY 1, 1971, TO SEPTEMBER 30, 1976 UNITED STATES GENERAL ACCOUNTING OFFICE For sale by the Superintendent of Documents, U.S. Government Printing Office Stock No. 020-000-00154-2 COMPTROLLER GENERAL OF THE UNITED STATES Elmer B. Staats DEPUTY COMPTROLLER GENERAL OF THE UNITED STATES Robert F. Keller GENERAL COUNSEL Paul G. Dembling DEPUTY GENERAL COUNSEL Milton J. Socolar ASSOCIATE GENERAL COUNSELS F. Henry Barclay, Jr. John J. Higgins Richard R. Pierson Paul Shnitzer Compiled in the OFFICE OF THE GENERAL COUNSEL Index-Digest Section Marjorie N. McCulla Supervising Attorney-Adviser Preface This volume cumulates the digests of the decisions of the Comptroller General of the United States which were rendered during the period July 1, 1971, to September 30, 1976, and published in the annual volume Nos. 51 through 55. The decisions establish legal precedents, and this book has been compiled to enable researchers to locate these precedents. The need for cumulative digests and indexes to the decisions of the accounting officers was first recognized in 1852 when the decisions of the Office of the Second Comptroller of the Treasury, which had accumulated from its establishment in 1817, were put in a convenient digested form so that Government officers, as well as persons doing business with the Government, might be apprised of the legal opinions involving public contracting procedures, the construction of Federal statutes, and the receipt and expenditure of Federal funds. The format of this volume is similar to that followed in the previous five-year index digest of decisions. The digests of the decisions point up both the facts and the legal conclusions of each decision. All digests on the same subject have been collected and classified under general topics arranged alphabetically with a list of the subtopics preceding each general topic. A list of the major topics begins on page 1309. Following each digest is a reference to the volume and page in which the decision appears. For example, 54: 112 has reference to volume 54 and the figures after the colon identify the page on which the decision begins. Tables to the laws, court opinions, and other references cited in the Decisions of the Comptroller General begin on page 1217. V |