32.3—Pre-offset notice.
         At least 30 days before initiating a deduction from the disposable pay of an employee to recover an overpayment of pay or allowances, the Secretary sends a written notice to the employee stating—
    
    
    
        
        (b) 
         How interest is charged and administrative costs and penalties will be assessed, unless excused under 31 U.S.C. 3716 ;
    
    
        
        (c) 
         A demand for repayment, providing for an opportunity for the employee to enter into a written repayment agreement with the Department;
    
    
    
        
        (e) 
         The Department's intention to deduct 15 percent of the employee's disposable pay, or a specified amount if the disposable pay is severance pay and/or a lump sum annual leave payment, to recover the overpayment if a waiver is not granted by the Secretary and the employee fails to repay the overpayment or enter into a written repayment agreement;
    
    
    
        
        (g) 
         If Government records on which the determination of overpayment are not attached, how those records will be made available to the employee for inspection and copying;
    
    
        
        (h) 
         The employee's right to request a pre-offset hearing concerning the existence or amount of the overpayment or an involuntary repayment schedule;
    
    
        
        (i) 
         The applicable hearing procedures and requirements, including a statement that a timely petition for hearing will stay commencement of collection proceedings and that a final decision on the hearing will be issued not later than 60 days after the hearing petition is filed, unless a delay is requested and granted;
    
    
        
        (j) 
         That any knowingly false or frivolous statements, representations or evidence may subject the employee to applicable disciplinary procedures, civil or criminal penalties; and
    
    
        
        (k) 
         That where amounts paid or deducted are later waived or found not owed, unless otherwise provided by law, they will be promptly refunded to the employee.