GAO United States General Accounting Office Office of General Counsel Decisions of the Volume 73 October 1, 1993-September 30, 1994 For sale by the U.S. Government Printing Office Current GAO Officials Comptroller General of the United States Deputy Comptroller General of the United States Special Assistant to the Comptroller General James F. Hinchman-Appointed January 1, 1994 James F. Hinchman-Until January 1, 1994 Deputy General Counsel Senior Associate General Counsels Robert H. Hunter-Appointed January 1994 Richard R. Pierson-Until December 1993 Associate General Counsels Barry R. Bedrick Ronald Berger Jerold D. Cohen (Acting)-Appointed January 1994 Lowell Dodge-Appointed September 1994 Martin J. Fitzgerald-Appointed January 1994 Lynn H. Gibson-Appointed July 1993 Robert L. Higgins Joan M. Hollenbach Gary L. Kepplinger Robert Strong-Until October 1993 Kathleen E. Wannisky Preface This volume is the seventy-third 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. To further assist in the research of matters coming within the jurisdiction of the General Accounting Office, eleven 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. |