On March 4, 2002, the OIG issued Advisory Memorandum 2-09, the Independent Public Accountant or IPA’s report on the SBA’s Federal Intra-governmental Activity and Balances Data.  The IPA conducted the review using agreed-upon procedures for verification of the reported data.  The IPA noted that 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.