In one episode, Andy states that he doesn't really know who his boss is.
This raises the question, who is in charge of the shoe-shining business?
We know that Leslie arranged for him to get the job once Old Gus retired. We also know that the Pawnee government seems to own the chairs, as they are eventually moved to the City Hall basement once Andy changes jobs. However, there is no indication that he has to give any portion of the money he makes to the government for use of its equipment. Additionally, the Parks and Rec department regularly hires or gets him to do things for them, so he apparently has no obligation to spend working hours shining shoes.
So is the shoe-shinning business managed by Parks and Rec, the city government, Andy himself, or another party?