On March 4, 2002, the OIG issued Advisory Memorandum 2-09, SBA's Federal Intra-governmental Activity and Balances Data.  An independent public accountant (IPA) conducted this review using agreed-upon procedures.  The IPA noted that the SBA has un-reconciled Intra-governmental Standard General Ledger account balances with three of its trading partners.  The OIG recommended that the SBA take actions to reconcile these differences, as appropriate.