10-06 - Audit of SBA’s FY 2009 Financial Statements- Management Letter
… statements. The audit was performed under a contract with the Office of Inspector General (OIG) and in accordance … statements. SBA has fiduciary activities for both its 7(a) and 504 programs. At SBA, the Master Reserve Fund (MRF) … 78. Twelve sample items (#16, #17, #18, #19, #21,22, #23, #24, #26, #27, #29, and #30) were missing the Office …