In the case of SBA, Congress has created several appropriations accounts by which the agency may carry out its programs, including a Salaries and Expenses (S&E) Account and a Business Loans Program Account.[5] SBA's S&E Account may be used for ??current or running expenses of a miscellaneous character arising out of and directly related to the agency's work.?? See B-221536, June 12, 1986; 38 Comp.