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B-271894 1 (1997-07-24)

handle is hein.gao/gaocrptafqa0001 and id is 1 raw text is: Comptroller General of the United States Washington, D.C. 20548 Decision Matter of: Army Corps of Engineers - Disposition of Fees Received from Private Sector Participants in Training Courses File: B-271894 Date: July 24, 1997 DIGEST The Army Corps of Engineers provides training on a fee basis to its employees and employees of other federal agencies and state and local governments and credits such fees to the Corps Civil Works Revolving Fund. The Corps also accepts on a reimbursable basis a limited number of private sector employees in such training courses. The Comptroller General has not objected to the provision of training to private sector personnel on a space available basis, even absent statutory authority to do so, provided that the fees received for the training are deposited in the Treasury as miscellaneous receipts. Since there is no statutory authority for the Corps to provide training to private sector employees, the fees must be deposited in miscellaneous receipts. 65 Comp. Gen. 666, 673-675 (1986), distinguished in part. DECISION A U.S. Army Corps of Engineers disbursing officer has requested our decision whether the Corps may deposit in its Civil Works Revolving Fund fees received from private individuals to attend Corps-sponsored training courses financed from the Revolving Fund, rather than deposit the fees in the Treasury as miscellaneous receipts. For reasons discussed below, we conclude that the Corps may not retain the fees for deposit into the Revolving Fund. Bac kgro und According to the Corps, it operates a training program primarily for the benefit of Corps employees, which includes courses or subjects unique to the Corps, and it finances this program almost entirely on a reimbursable basis from the Revolving Fund. In addition to Corps employees, employees from other federal agencies and employees of state and local government agencies attend. Occasionally, employees of private entities attend on a space available basis, incidental to the primary training requirements of government employees. Attendees are charged fees at rates calculated to recoup estimated costs of the training. 922627