SBA's Controls Over Cash Contributions and Gifts, Fiscal Years 2023 and 2022
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This report presents the results of our evaluation of the U.S. Small Business Administration’s (SBA) handling of cash contributions and gifts. The objective of the evaluation was to determine the adequacy of SBA controls over the solicitation, acceptance, holding, and use of cash contributions and gifts.
To meet our objective, we reviewed various management and financial records, applicable laws, regulations, policies, and SBA documents such as financial management system reports and accounting records.
We found SBA complied with the Consolidated Appropriations Acts, 2023 and 2022, and SBA regulations and policies regarding soliciting and accepting cash contributions for National Small Business Week 2023 (Business Week). SBA’s Office of Communications & Public Liaison obtained proper approval from the Office of General Counsel for the Business Week cosponsored activity. SBA certified the 10 entities that cosponsored Business Week were vetted through the program offices to ensure no business relationship existed that would cause a conflict of interest.
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- Effective: | File size: 772KB | Download .pdf for / April 27, 2023