On January 23, 2004, the OIG issued Advisory Memorandum 4-08, related to an independent public accountant’s agreed upon procedures report on the verification of the SBA’s Federal Intra-governmental Activity and Balances Data.  The independent public accountant noted three findings related to the reconciliation of fiduciary transactions, improper documentation, differences between intra-governmental amounts presented in SBA’s consolidated financial statements, amounts presented in SBA’s Federal Agencies Centralized Trail-Balance Systems (FACTS) submission, and differences between amounts reported on the Status of Disposition of Identified Differences and supporting records.