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same as other collections, except that the Collection Receipt (Form CG-2688) shall show it is a "payment in advance." Such payments will be deposited in Deposit Fund Account 20X6875, "Suspense, Treasury Department." When the services are furnished, then the district commander (f) shall be advised by letter of the delivery of services covered by the specific collection receipt number issued, as well as the applicable summary collection receipt number. At that time the money will be transferred to the Miscellaneous Receipts Account 202365, as prescribed by Comptroller Manual paragraph 1D09008. The collection of fees and charges in advance should not be encouraged because of the additional work involved, and the possibility that a refund of the money, in whole or in part, may be required.

1-7-27. RE FUNDS

In the event it becomes necessary to refund an amount which has been inadvertently deposited to the Miscellaneous Receipts Account, the amount shall be refunded by a charge against Operating Expense Appropriation, Subhead 40. If the funds have been deposited into the Deposit Fund Account 20X6875, "Suspense, Treasury Department," then a refund will be made by disbursement from that account. In either situation the authority therefor will be a statement signed by the commanding officer of the unit collecting the fee, or a person designated by him to receive collections. This statement shall include the name and address of the payee, the collection receipt number on which money was received, applicable summary collection receipt number issued by the collection clerk at district office, and the amount to be refunded, and reason for refund. The refund will be made on a Public Voucher for Refunds (Standard Form

1047). It is to be noted that these procedures covering refunds will require a statement prepared by collecting unit, as well as preparation of Public Voucher for Refunds, statement by certifying officer, and check signed by the disbursing officer in the district office. The refunding of any amount of money will take time and involve considerable administrative costs. These costs cannot be charged to and deducted from the collections received. Therefore, it shall be the policy of the Coast Guard not to effect refunds in amounts of less than $1.00 except upon specific request of the remitter.

1-7-30. MAINTENANCE OF RECORDS

The unit receiving collections shall maintain a file of the triplicate (pink) copies of Collection Receipts (Form CG-2688) issued, arranged by serial numbers, together with original summary "Collection Receipts" received covering transmittal of funds to designated collection clerk at district office for deposit, and copies of any transmittal letters when remitted by mail. Copies of billing letters shall be maintained in a separate file and arranged by billing numbers. These records shall be so maintained that periodic spot checks and audits may be made quickly and easily from time to time by designated persons such as GAO auditors, Coast Guard internal auditors and area inspectors. Disposition of these records shall be in accordance with current directives covering "Disposal of Coast Guard Records."

1-7-33. REQUESTS FOR SPECIAL INSTRUCTIONS IN DOUBTFUL CASES

Questions regarding the charging of a fee or the procedure to follow should be directed to the Commandant (CAM).

PART 1-8--OVERTIME SERVICES PERFORMED BY CIVILIANS

1-8-1. ACT OF MAY 27, 1936, AND

REGULATIONS ISSUED THERE

UNDER

The Act of May 27, 1936, as amended (46 U. S. C. 382b) and the regulations in 46 CFR, part 143 (subchapter L--Overtime Services), provide that payment of extra compensation for certain types of overtime services shall be made from the annual appropriation for merchant marine inspection work. The pamphlet entitled "Overtime Services," a copy of the regulations in the Code of Federal Regulations, is available for free distribution.

1-8-3. INTENT OF LAW

It is clear that the legislation authorizing overtime compensation was intended to apply to emergency work only, such as would be performed in response to the urgent request of an owner or operator for the services of a marine inspector or other employee to prevent delay in the sailing of a vessel or for the performance of other duties equally important, which for some very good reason could not be performed in the regular working hours.

1-8-5. RESPONSIBILITY OF DISTRICT

COMMANDER

It is not intended that the overtime compensation law shall be construed so as to confer a privilege or benefit upon the employees designated therein or afford a regular means whereby they can augment their annual salaries. It is a responsibility of each district commander to insure that overtime work performed under the Act of May 27, 1936, is absolutely necessary and cannot be taken care of during the regular hours of employment.

1-8-7. TYPES OF SERVICE SUBJECT TO OVERTIME COMPENSATION

CG civilian employees assigned to the duties formerly assigned to local inspectors and their assistants, shipping commissioners and their deputies and assistants prior to Reorganization Plan No. 3 of 1946, and customs officers and employees, while performing duties in connection with the inspection of vessels or their equipment, supplying or signing on or discharging crews of vessels, at night or on Sundays or holidays, shall receive extra compensation for such services only when they are required to perform such services at the request of the owner, master, or agent of a vessel. 1-8-10. COMPTROLLER GENERAL RULINGS

1-8-10A. CG Civilians Regularly Doing Merchant Marine Safety Work

The overtime compensation for CG civilians regularly doing merchant marine safety work is payable on the basis of their civilian positions (decision of Comptroller General B-37075, October 7, 1943).

1-8-10B. CG Civilians Temporarily Doing Merchant Marine Safety Work Under the general rule the compensation of an employee on detail from his regular position to perform temporarily the duties of another position must continue on a salary to be fixed in accordance with the laws and regulations applicable to his regular position. CG civilians temporarily detailed to marine inspection offices may not be credited overtime compensation under the act of May 27, 1936,

as amended (decision of Comptroller General B-36397, August 28, 1943).

1-8-10C. CG Personnel Paid on a Military Basis

CG personnel, either of the regular Coast Guard or of the Reserve, regular or temporary members, who are compensated on a military basis, may not be paid overtime compensation under the Act of May 27, 1936, as amended (decision of Comptroller General B-37075, October 7, 1943).

1-8-10D. Standard Time of Zone to be Observed

The overtime compensation for CG civilians doing merchant marine safety work under the Act of May 27, 1936, as amended, 46 U. S. C. 382b, cannot be allowed for services performed between 5:00 p. m. and 6:00 p. m. Daylight Saving Time (which is actually 4:00 p. m. to 5:00 p. m. Standard time). While the Comptroller General's decision applies specifically to the Act of February 13, 1911, as amended, for Customs Service employees, it also is applicable to section 6 of the Act of May 27, 1936, since the time provisions in the two statutes are the same. (Comptroller General's decision No. B-68562, dated September 2, 1947, 27 C. G. 148, as confirmed April 23, 1948, 27 C. G. 655)

1-8-13. BASIC WORK WEEK

The establishment of the basic 40-hour work week makes Saturday a nonwork day but not a holiday. Civilians performing work on Saturdays between the hours of 8 a. m. and 5 p. m. are not entitled to extra compensation under the Act of May 27, 1936, as amended, and the regulations in 46 CFR, part 143. If any civilian works a 40-hour tour of duty which includes Saturday, he will be paid at the rate of his regular basic pay. When a civilian is paid for services under the

act of May 27, 1936, as amended, he cannot be paid overtime for the same period of time under the provisions of the Federal Pay Act of 1945.

1-8-15. OVERTIME

Any overtime (for compensation) which is performed under the Federal Pay Act of 1945 must be authorized. The irregular or occasional overtime which may be found to be necessary on account of emergencies may be performed only after previous agreements on the part of employees that they will take corresponding amounts of time off in lieu of compensation.

1-8-17. APPORTIONING ASSIGNMENTS

In assigning overtime work every effort should be made to apportion such assignments among all personnel, military and civilian, whose duty it is to perform the types of tasks involved. Although military personnel cannot receive compensation for the performance of reimbursable overtime duties, in the interest of good administration they should be required to perform their proportionate share of such duties.

1-8-20. APPLICATION ON FORM CG-830 FROM INDUSTRY

The master, owner, or agent of the merchant vessel shall make a request for overtime services and will submit an application on Form CG-830, Application for and Certificate of Overtime Service, to either the OCMI or shipping commissioner, depending upon the type of service desired. The "application"' portion of the Form CG-830 shall be prepared and signed before the overtime services begin. The approval of the application shall be made by the OCMI for overtime services by marine inspection personnel. The shipping commissioner is also authorized to approve applications for

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