Audit Report 16-03: Independent Auditors’ Report on the SBA’s FY 2015 Special-Purpose Financial Statements
… Administration’s (SBA) reclassified balance sheet as of September 2015 and 2014, and the reclassified statements of net costs and changes in net position and Federal trading … auditor performed the audit in accordance with the Office of Management and Budget Circular No. A-136, Financial …