[Export-Import Bank Calculation of Funding Reserved For Small Business Concerns]

The Export-Import Bank requested an opinion regarding: (1) the methodology it used to calculate the amount authorized for small business set-asides; and (2) whether unspent amounts in the reserve could be used for other purposes. GAO held that: (1) the Bank should calculate the amount authorized for small business set-asides by using its subsidy appropriation as the basis for its projection; and (2) unspent amounts in the set-aside can be used for other purposes, since the set-aside is available exclusively for small businesses.