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B-243411 1 (1991-07-30)

handle is hein.gao/gaobadnxo0001 and id is 1 raw text is: Conproiler Gesenrl of the United SWAe WaLugte, D,C, 35 Decision Matter of: Defense Mapping Agency - Use of Imprest Funds for a Dremel Shoe Polisher File: B-243411 Date: July 30, 1991 DIGZST The Defense Mapping Agency may not use its imprest fund to pay for an electric shoe polisher because the shoe polisher is a personal furnishing and the claim does not meet the standards set forth in 3 Comp. Gen. 433 (1924). DECISION The Comptroller of the Defense Mapping Agency (DMA) has asked whether DMA may use its imprest fund to pay for an electric shoe polisher. DMA argues that the shoe polisher is general office equipment which may be purchased with its appropriations. As explained below, we conclude that DMA may not use its appropriations to pay for the shoe polisher. BACKGROUND DMA is responsible for providing accurate nautical charts and navigation books for vessels of the United States and navigators generally. 10 U.S.C. § 2791 (1988). DMA's operations are financed through annual Operation and Maintenance, Defense Agency, appropriations. DMA's 1991 appropriation is available for expenses, not otherwise provided for, necessary for the operation and maintenance of activities and agencies of the Department of Defense . . . as authorized by law. Department of Defense Appropriations Act, 1991, Pub. L. No. 101-511, 104 Stat. 1860 (1991). In December 1990, DMA officials ordered a Dremel shoe polisher for the use of employees with access to DMA's front office. The Dremet Company delivered the shoe polisher soon thereafter. Prejently, DMA's staff and visitors regularly use the shoe polisher, which is located in the lobby of the Director's office. DMA, however, has not yet paid the $131.25 purchase price and shipping charges for the shoe polisher. The Comptroller at DMA requests our opinion on whether DMA may pay for the shoe polisher from the agency's imprest funds.

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