On March 14, 2003, the OIG issued Audit Report 3-14, Audit of TEP Consulting, Inc. This audit was performed as the result of a request from the Office of Veteran’s Business Development who requested the OIG’s assistance in examining TEP’s compliance with various program requirements stated in their cooperative agreement. The OIG found that TEP did not comply with certain provisions of the SBA’s Notice of Award. Specifically, the OIG found that they did not comply with provisions related to proper accounting of costs and the maintenance of expense records and supporting documentation, and maintenance of a website. Consequently, the OIG questioned costs totaling $37, 002.90 and determined that veterans were not being served via the Internet. The OIG recommended that the SBA recover $8,409 for unallowable costs and $28,593.90 in unsupported costs and ensure that TEP establishes and implements proper procedures to comply with the Notice of Award.