About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

B-107243 1 (1975-09-16)

handle is hein.gao/gaobadcot0001 and id is 1 raw text is: 



DECISION





FILE:  B-107243


THE  COMPTRCis.LER GENERAL
OF   THE UNITED STATES
WASHINGTON, D.C. 20548
          .45


DATE:  SEP  16  1975


MATTER OF:


DIGEST:
    I


Pegasus, the Flying Country Club - Retroactive
Charges for Reimbursable Inspection Services
Rendered by U.S. Customs Service


1.  In 1972 and 1973 flying club arranged aircraft
    flights and paid for required overtime services
    of Customs Service inspectional employees pursuant
    to 19 U.S.C. f 267. In 1974 Customs Service billed
    the club for additional overtime salary payments
    resulting from retroactive pay increases from
    October 1, 1972, to January 6, 1973. Parties in
    interest are not liable for the charges stemming
    from a retroactive pay increase since generally
    accounts billed and paid for at prevailing rates
    may not be subsequently reopened and statute does
    not explicitly require retroactive salary increases
    to be paid for by parties in interest. 31 Comp.
    Gen. 417 (1952) and B-107243, November 3, 1958,
    shall no longer be followed.


              2.  Comptroller General decision stating that parties
                  in interest who use overtime services of Customs
                  Service inspectional employees are not required to
                  pay for employees' retroactive salary increase
                  reflects a change in construction of the law.
                  Therefore, the decision is not retroactive, but is
                  effective from the date of its issuance. In the
                  circumstances present in this case, our Office
                  would offer no objection to collection action being
                  terminated under 4 C.F.R. 5 104.3.

         This is an advance decision to the Secretary of the Treasury
     concerning the propriety of retroactive charges for reimbursable
     services rendered by the U.S. Customs Service to Pegasus, the Flying
     Country Club, St. Louis, Missouri, resulting from a retroactive pay
     increase for Federal employees.

         The record shows that Pegasus, the Flying Country Club, is
     a club which organizes aircraft flights on behalf of its members.
     During the period October 11, 1972, to January 2, 1973, incident
     to the performance of some of these flights, Pegasus was required
     to use the inspectional services of the Customs Service. Under
     19 U.S.C. § 267 (1970), parties in interest using such services
     are required to reimburse the Customs Service for overtime compen-
C sation   paid to employees of the Customs Service in connection with


                                 PUBLISHED DECIZO1f
                                 55 Comp. Gen .......


-7 l3

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most