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Summary: This memorandum has been prepared to transmit a management letter prepared by KPMG, dated February 20, 2026, to report internal control issues identified during the 2025 financial statement audit, that were not included in the final FSA report.

Summary: The latest Digital Government Strategy Report for the Small Business Administration provides a breakdown of SBA's digital strategy.

Summary: SBPAC Reports to Congress.

Summary: The U.S. Small Business Administration (SBA) Office of Inspector General contracted with the independent certified public accounting firm KPMG LLP to conduct an audit of SBA’s consolidated balance sheet as of September 30, 2025 and the related notes.

Summary: Complete these tabs in order for the SBA to process your request for approval of an Offer In Compromise for 7(a) and 504 loans.

Summary: This is the instructions For Use Of SBA Form 148, Unconditional Guarantee, And SBA Form 148L, Unconditional Limited Guarantee.

Summary: SBA Form 1253A serves as a companion to SBA Form 1253 (CDC Annual Report Guide).

Summary: Outlines the SBA guidelines for issuing and administering Small Business Investment Companies (SBICs).

Summary: Our participating SBA Lenders serve all of Oregon and Southwest Washington unless otherwise noted.

Summary: This report presents the findings of an Independent Auditors’ Audit of SBA’s Fiscal Year 2024 Financial Statements.

Summary: Instructions for the Authorization to Disburse Proceeds

Summary: This form is to be completed monthly by lenders participating in the SBA’s 7(a) loan program in order to collect payment and loan information.

Summary: This report presents the results of OIG's evaluation of the U.S. Small Business Administration’s (SBA) handling of cash contributions and gifts.

Summary: This report presents the findings of an Independent Auditors’ Audit of SBA’s Fiscal Year 2023 Financial Statements.

Summary: This report presents the findings of an Independent Auditors’ Audit of SBA’s FY 2020 Financial Statements

Summary: This report represents the results of our verification inspection on SBA’s Corrective Actions to Improve Controls Over 7(a) Loans Sold on the Secondary Market.

Summary: Use these documents to prepare your standard 7(a) loan authorization package.

Summary: The SBA regularly maintains the list of NAICS that can qualify for the women's contracting program.

Summary: Audit of SBA's FY 2010 Financial Statements -Management Letter Report No. 11-05

Summary: SBA Lender may use SBA Form 155 or its own Standby Agreement Form. A copy of the note must be attached to the standby agreement.

Summary: Use these documents to prepare your 504 loan authorization package.

Summary: This certification is to be executed by the lender holding the debt to be refinanced when the debt is same institution debt and there is no interim lender.

Summary: This tool provides guidance to CDCs on 504 loan servicing and liquidation activities.

Summary: This guide outlines requirements for an application to become a CDC.

Summary: This guide outlines requirements for CDC applications for a multi-state expansion.

Summary: Please read TechNote 7a before using this worksheet.

Summary: Please read TechNote 7a before using this worksheet.

Summary: This guide includes the list of items a CDC is required to submit to the District Office for ALP/PCLP Applications and ALP/PCLP Renewals.

Summary: Independent Auditors’ Report on SBA’s Fiscal Year 2022 Financial Statements

Summary: Study conducted by the Federal Research Division of the Library of Congress in July 2017