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… Audit Report ROM 10-09: Lack of Approval for a Recovery Act Surety Bid Bond … Audit of SBA’s FY 2009 financial statements. Report ROM 10-09 On December 15, 2009, the OIG issued the Independent … Accountant or IPA’s management letter in Audit Report ROM 10-09, Audit of SBA’s FY 2009 Financial Statements - …