=—t16 = 
"This procedure is not in harmony with the well established prac— 
tice affecting expenditure of public funds under which certificates 
should not be executed until the services described on the vouchers have 
been 
rendered. It is possible, also, that the stating of vouchers in 
advance of the rendition of services, may lead to irregularities in the 
settlement of the accounts. 
"Such a practice seems unnecessary and its discontinuance is 
requested." 

The following abstracts of recent decisions of the Comptroller 
General of the United States are of general interest: 
Vol. 
10, A-34556, page 271: Contracts — Mistake in Bid, 
"A bidder may not be permitted either to withdraw or reform 
his bid after the bids are opened, where the bid was as in- 
tended and the difference in price quoted by such bidder 
and the other bidders is not such as to make it unconscionable 
to require performance in accordance with the bid. 
A-34775, page 306: Contracts — Liguidated Damages — Delays. 
"Under a contract providing that work should be completed 
within 50 ‘working days' after date of receipt of notice 
to proceed and that liquidated damages should be deduct— 
ed for each calendar day's delay in completion of the work, 
the contractor is not entitled to exclude Saturday in com— 
puting the 50 working days on the ground that the labor unions 
in the locality allow only five days' work to the week. Sat- 
urday must be counted as a working day under such circumstances." 
