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Furthermore, the amendment “reserves certain percentages of those loan limits, and of those guarantee limits, to small business concerns.” Id. at 72 (italic added). Senator Boschwitz, the sponsor of the set-aside amendment, commented that an important aspect of the amendment is that in the event the Bank does not hit the small business “mandates” the money cannot then be lent to larger businesses. Hearing on Export-Import Bank Financing for Small Business, before a subcommittee of the Senate Committee on Small Business, 98th Cong., 1st Sess. 3 (1983). We note that in 1983, a proposal in Congress to use unspent set-aside funds for other purposes was not adopted. 4 Thus, the legislative history of the small business reserve in 12 U.S.C. § 635(b)(1)(E)(v) clearly indicates that the funds are a set-aside exclusively for the use of financing exports directly by small business, and are not for any other purpose. Furthermore, allowing the use of unspent set-aside funds for the Bank's other programmatic needs would weaken the purpose of the set-aside and provide a disincentive for commitment of funds to small business. Accordingly, we conclude that section 2(b)(1)(E)(v) of the Export-Import Bank Act requires the Bank to reserve 10 percent of its aggregate loan, guarantee, and insurance authority exclusively for direct assistance to small business. To the extent amounts in the Bank's small-business set-aside remain unspent at the close of each fiscal year, those funds lapse.

4 In offering an amendment containing the set-aside provision to the Export-Import Bank Act Amendments of 1983, Senator Boschwitz stated that:

The major issue in these negotiations involved the possibility that small business would not be able to use all of the funds available from the set-aside. Opponents of the amendment suggested a trigger mechanism that would make any unused small business funds available to Exim's big business customers. While a trigger mechanism sounds good in concept, we could not agree on one that would not give Exim a loophole that it could use to avoid financing small business exports. Instead, I agree to reduce the percentages of the small business set-aside in return for not including a trigger mechanism. As a result, it should be abundantly clear to Exim that the funds must be used only to finance small business exports. 129 Cong. Rec. 25572, Sept. 23, 1983.

Appropriations/Financial
Management

Accountable Officers

Certifying officers II Liability III Vouchers III Emergencies A State Department certifying officer could have certified an emergency or extraordinary expense voucher, submitted by a Defense Attache, even though the certifying officer was not allowed to view the classified supporting documentation. Under 10 U.S.C. § 127, a certification by the Secretary of Defense or a designee as to the confidentiality of an emergency or extraordinary expense “is sufficient voucher for the expenditure of that amount.” The certifying officer, as part of the later administrative processing of the voucher, is responsible only for errors made in his own processing of the voucher, and not for the Defense Attache's prior certification as to the propriety of the payment.

279

Determination criteria Person who is not formally designated as an accountable officer becomes an accountable officer when the person takes custody of funds.

. 49 Determination criteria Person who serves as Budget and Fiscal Officer, or Financial Management Officer, and supervises cashiers and other custodians of funds, is not an accountable officer solely by virtue of her responsibility as supervisor.

Liability I Debt collection III Amount determination Comptroller General decision, 70 Comp. Gen. 463 (1991), which modified prior cases instructing agencies to apply the "tainted day” rule in deciding the liability of fraudulent payees and the accountable officers who made the erroneous payments, applies prospectively to determinations of liability made after May 6, 1991. Cf. 63 Comp. Gen. 281 (1984). Any suggestion to the contrary in 70 Comp. Gen. 463 is modified accordingly.

154 Relief I Physical losses When employing agency does not make required findings under 31 U.S.C. § 3527(a), matter of relief for accountable officer for an unexplained loss of $527.60 is not properly before GAO and, regardless of merits, we have no authority to grant or deny relief.

Appropriations/Financial Management

Appropriation Availability

Amount availability I Amount determination II Computation III Interagency agreements Department of Energy (DOE) is authorized to include 3.2 percent “added factor” for departmental administrative costs in charges currently paid by Nuclear Regulatory Commission (NRC) to DOE for research performed on reimbursable basis by DOE on behalf of NRC under section 205(c) of Energy Reorganization Act 1974, 42 U.S.C. § 5845(c).

159 I Amount availability I Amount determination II Computation III Interagency agreements There is no clear statement in Energy Reorganization Act or its legislative history that section 205(c) of the act requires NRC or DOE to limit elements of costs to be included in NRC's reimbursements for research performed under the act by DOE for NRC.

159 Amount availability I Amount determination III Computation III Interagency agreements Provisions in 1978 interagency agreements contemplate pricing will omit “added factor” and will accord with DOE's current general pricing policy, which today includes added factor charges. Now policy is consistent with GAO recommendations, with statutory requirement that NRC reimburse DOE for research services, and with fundamental agreement of DOE and NRC that DOE pricing policy governs pricing of DOE charges for services to NRC.

159 Amount availability I Augmentation II Interagency agreements The retention by the performing agency of amounts in excess of actual costs incurred under an Economy Act agreement would result in an improper augmentation of the performing agency's appropriations.

120 Appropriations/Financial Management

Purpose availability I Business cards The Farm Credit Administration may use its official reception and representation funds to purchase business cards for its employees whose jobs include official representation.

46

Purpose availability I Interagency agreements III Determination The Library of Congress, Federal Research Division may not be treated as a “government-owned establishment” (GOGO) for the purposes of the Defense of Department (DOD) Project Orders Statute, 41 U.S.C. § 23 (1988). The Project Orders Statute addresses transactions between DOD and those establishments, such as arsenals and shipyards, which are owned and operated by or on behalf of the military departments. Transactions between DOD and other government agencies are governed by the Economy Act, 31 U.S.C. § 1535 (1988).

172

Purpose availability I Invitees/guests II Travel expenses Since the Farm Credit Administration's expenses are paid with funds that are not to be construed to be appropriated funds, 12 U.S.C. § 1250(b)(2), and since the Farm Credit Administration has specific statutory authority to pay the costs of nongovernment personnel to attend FCA meeting, 12 U.S.C. § 1249, the prohibition on the use of appropriated funds for such expenditures contained in 31 U.S.C. § 1345 does not apply to FCA.

146

Purpose availability II Leases II Parking fees The Bureau of the Mint, authorized by the General Services Administration (GSA) to acquire, by lease, employee parking at a commercial facility, may use appropriated funds to pay for the parking. GSA, however, is encouraged to scrutinize more closely agencies' requests for parking to ensure the parking is necessary to maintain efficient agency operations.

139

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