On March 30, 2000, the OIG issued audit report 0-14, Audit of 7(a) Service Fee Collections. The objective of this audit was to determine if the SBA collected the 7(a) loan service fees it was due for the period October 1995 through April 1999. Two analyses were conducted on data files drawn from SBA’s Loan Accounting System (LAS) and the OIG reviewed a sample of loans with significant differences between calculated fee amounts due and collected. Based on the sample results, the OIG refined their analyses methodology, and calculated and compared fees due and collected for 140,105 loans. Overall, the audit showed that the SBA collected the fees it was due for 95.5% of the loans approved after October 12, 1995. However, it may not have collected as much as $4.1 million for the other 4.5% of loans.