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This is the fifty-fifth annual volume of Decisions of the Comptroller General of the United States 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 officers pursuant to 31 U.S. Code 74 and to certifying officers pursuant to 31 U.S. Code 82d. Decisions in connection with claims are issued in accordance with 31 U.S. Code 71. In addition, decisions on the validity of contract awards and the disposition of bids alleged to contain a mistake are rendered to interested parties.

The decisions included in these volumes, representing about 10 percent of the total annual output, are considered to be of the greatest interest from the standpoint of general application and precedent. All procurement law decisions issued since January 1, 1974, whether or not included in these volumes, are available in published form from commercial sources. The decision format in these volumes reproduces the original.

The decisions contained in this series are available in advance of publication of the volume through the circulation of copies and monthly pamphlets which are consolidated in an annual volume.

The monthly pamphlets for December, March, and June of each year include quarterly index digests and citation tables. The September pamphlet includes a complete cumulative index digest with citation tables for all the decisions in the annual volume.

Eight consolidated indexes have been compiled, the first entitled "Index to the Published Decisions of the Accounting Officers of the United States, 1894-1929," and the second and subsequent quinquennial indexes entitled "Index Digest of the Published Decisions of the Comptroller General of the United States" covering the following periods: July 1, 1929-June 30, 1940; July 1, 1940-June 30, 1946; July 1, 1946-June 30, 1951; July 1, 1951-June 30, 1956; July 1, 1956-June 30, 1961; July 1, 1961-June 30, 1966; and July 1, 1966June 30, 1971. The index digest volume for the period July 1, 1971— September 30, 1976, is currently being prepared and notice will issue of its availability. These indexes are compiled 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, page number and year issued, such as 55 Comp. Gen. 1504 (1976). Decisions of the Comptroller General which are not selected for publication should be cited by the applicable file number and date, for example, B-186290, September 30, 1976.

VII

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