[Letter]

B-262008 Oct 23, 1996 Jump To VIEW DECISION RELATED PAGES GAO CONTACTS Highlights Participation by employees in a competitive athletic event is not an essential part of an authorized physical fitness program. It is rather a personal activity on the part of the employee. It may not be justified as agency enrollment in a contest because an athletic event is not related to the mission of the agency. The "Omaha Corporate Cup Run" is an annual fund-raising event run by the American Lung Association of Nebraska. Whose employers are not participating. Prizes are awarded to teams and individuals in the event's Corporate Division. In support of the request the coordinator stated: "The entry fee is requested for support of the U.S. Awards are presented to the winning corporation or government agency. View Decision B-262008 October 23, 1996 The U.S. Army Corps of Engineers may not use appropriated funds to pay a corporate entrance fee for its employees to compete in the Omaha Corporate Cup Run, sponsored by the American Lung Association of Nebraska. Participation by employees in a competitive athletic event is not an essential part of an authorized physical fitness program; it is rather a personal activity on the part of the employee. Further, it may not be justified as agency enrollment in a contest because an athletic event is not related to the mission of the agency. Mr. John F. Best Chief, Finance and Accounting Division Directorate of Resource Management Department of the Army U.S. Army Corps of Engineers Dear Mr. Best: In your letter of July 7, 1995, you forwarded a request from L. C. Williamsen, Finance and Accounting Officer, Corps of Engineers, Omaha District, for an advance decision on the propriety of paying a corporate entry fee for the American Lung Association of Nebraska's "Omaha Corporate Cup Run." For the reasons indicated below, the fee should not be paid. The "Omaha Corporate Cup Run" is an annual fund-raising event run by the American Lung Association of Nebraska. Local companies may participate in the event's Corporate Division by sponsoring teams of runners. Individuals, whose employers are not participating, may enter the event's Open Division. Participating companies pay an entry fee based on their total number of employees plus $2 for each participating runner. Individuals entering the Open Division pay an entry fee of $15. Prizes are awarded to teams and individuals in the event's Corporate Division, and to individuals in the Open Division. Further, everybody finishing the race receives a "Omaha Corporate Cup Run" mug. The "Wellness Coordinator" for the Corps of Engineers Omaha District submitted a request to the Finance and Accounting Branch for payment of $595.00, representing the Corps' entry fee for the 1995 Omaha Corporate Cup Run. In support of the request the coordinator stated: "The entry fee is requested for support of the U.S. Army Corps of Engineers health promotion program, 'Fit To Win', and support of employee participation in the Corporate Cup Run." In his request for an advance decision, the finance and accounting officer stated: "In our situation, the payment has been made in the name of the government, awards are presented to the winning corporation or government agency, and the district has determined that the event does contribute to the support of our health and fitness program under 5 U.S.C. 7901. Conversely, the run may or may not be considered an individual competitive event which could possibly make it a personal expense." In 73 Comp.Gen. 169 (1994), the Comptroller General considered a similar request involving the use of appropriated funds to pay registration fees for employees participating in competitive athletic events, including a "Corporate Challenge" event. In that decision, the Comptroller General determined that appropriated funds could not be used to pay for such registration fees. Specifically, the opinion stated: "The competitive events described in the Director's letter are not an essential part of a 'physical fitness program' as that term is commonly used to justify the expenditure of taxpayer funds under 5 U.S.C. Sec. 7901. Although the external competitive opportunities may well promote physical fitness and well-being, so would any number of other competitive recreational activities. In our opinion, these activities are generally personal, rather than official, and their costs should be borne by the participating employees, not by the taxpayers." 73 Comp.Gen. at 170. In our view, the facts in your submission do not differ significantly from the facts in 73 Comp.Gen. 169. We do not view participation in the Omaha Corporate Cup Run to be an essential part of a physical fitness program authorized by 5 U.S.C. Sec. 7901.