Audit Report 14-05: Independent Auditors’ Report on the SBA’s FY 2013 Special-Purpose Financial Statements
… Financial Statements . In accordance with the Office of Management and Budget Circular No. A-136, Financial … Administration’s (SBA) reclassified balance sheet as of September 2013 and 2012, and the reclassified statements of net costs and changes in net position and Federal trading …