Audit Report 1-20: Agreed upon Procedures Report on Sensitive Payments
Date Issued: Friday, September 28, 2001
Report Number: 1-20

On September 28, 2001, the OIG issued the Independent Public Accountant or IPA’s report in Audit Report 1-20, Agreed upon Procedures Report on Sensitive Payments.  The IPA documented four findings and made nine recommendations.  Specifically, (1) the Administrator’s travel was not properly reviewed to ensure that appropriated funds were used only for official government travel, (2) the SBA paid the costs of some personal travel by a regional administrator who self- approved 27 trips between her official duty station and her state of residency, (3) the travel order review process was not always thorough, which resulted in a five percent error rate, and (4) SBA offices did not always comply with procedures over payments such as supporting document retention, approval of purchases, and approval of training and other meetings.