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Since the establishment of the General Accounting Office by the Budget and Accounting Act, 1921, there have been published 31 volumes, including this volume, of decisions of the Comptroller General of the United States. The decisions appearing in these volumes have been selected as constituting the more important, from the standpoint of general application and precedent, of those rendered during each fiscal year. The law authorizes and requires that such decisions be rendered in advance, upon request, to the heads of departments and establishments and disbursing officers (sec. 8 of the act of July 31, 1894, as amended, 42 Stat. 23, et seq.), and to certifying officers (section 3 of the act of December 29, 1941, 55 Stat. 875). Decisions also are rendered to claimants who request review or reconsideration of claims which have been disallowed in whole or part, and to disbursing and certifying officers who request reconsideration of items for which credit has been disallowed. It is with the view to preserving such decisions in an authentic and permanent form, convenient for reference, and to provide guidance for the administrative officers of the Government that these volumes are published.
For the most part, the decisions contained in this series are made available to the various Government agencies in advance of publication of the volume through the circulation of mimeographed copies of the decisions and of the “Daily Synopses of Decisions,” as well as by the issuance of separate monthly pamphlets which eventually are consolidated into the annual volume.
Separate pamphlets containing the appendix, index-digest, table of statutes cited, etc., pertaining to a particular volume of the decisions of the Comptroller General also are published to afford complete fiscal year coverage of the published decisions to those subscribers who receive only the monthly pamphlets.
Also, there have been compiled three consolidated indexes, the first entitled “Index to the Published Decisions of the Accounting Officers of the United States, 1894–1929,” the second, “Index-Digest of the Published Decisions of the Comptroller General of the United States, July 1, 1929-June 30, 1940,” and the third, "Index Digest of the Published Decisions of the Comptroller General o fthe United States, July 1, 1940-June 30, 1946.” A consolidated index-digest for the period July 1, 1946-June 30, 1951, is in the process of publication and will be made available in the near future. These indexes are designed to assist in research for precedents with respect to matters coming within the jurisdiction of the General Accounting Office.
Decisions appearing in the published volumes should be cited by volume and page numbers, as 1 Comp. Gen. 100. Other decisions of the Comptroller General, not selected for publication, should be cited by the applicable file number and date, for example, B-12345, June 23, 1948.
COMPTROLLERS OF THE TREASURY
Mar. 3, 1817 June 30, 1836 June 18, 1836 Feb. 28, 1838 Feb. 23, 1838 Apr. 19, 1841 Apr. 6, 1841 Sept. 13, 1841 Apr.
1, 1842 May 31, 1849 May 31, 1849 Apr. 30, 1857 Mar. 26, 1857 Apr. 30, 1861 Apr. 10, 1861 · Jan. 7, 1863 Jan. 14, 1863 - Feb. 25, 1878 Mar. 5, 1878 June 10, 1880 July 15, 1880 Mar. 24, 1885 Mar. 20, 1885 Apr. 22, 1889 May 10. 1889 May 14, 1893 May 6, 1893 Sept. 30. 1894
FIRST COMPTROLLERS 3
DEPUTY FIRST COMPTROLLERS
William Hemphill Jones
Office of Comptroller created Sept. 2, 1789.
Mar. 6, 1817 Mar. 21, 1829
1, 1857 May 11. 1863
1 Office of Second Comptroller created Mar. 3, 1817.
3 By the act of July 31, 1894, taking effect Oct. 1, 1894, the First Comptroller of the Treasury was made Comptroller of the Treasury and the office of Assistant Comptroller of the Treasury created; the offices of Second Comptroller of the Treasury, Deputy Second Comptroller, and Deputy First Comptroller were abolished,
4 Died in office.