[DMA Use of Imprest Funds to Purchase Shoe Polisher]

The Defense Mapping Agency (DMA) requested a decision on whether it may use its imprest fund to pay for an electric shoe polisher. DMA advised that the shoe polisher was general office equipment which could be purchased with its appropriations. GAO held that DMA could not use the appropriated funds to purchase the shoe polisher since the shoe polisher was: (1) a personal furnishing; and (2) not needed to fulfill DMA goals. Accordingly, DMA may not use appropriated funds to purchase the shoe polisher.