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https://www.sba.gov/document/support--base-rate-cost-money-calculations
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Standard 7(a) Authorization File Library
https://www.sba.gov/document/support-standard-7a-authorization-file-library -
CAPLines Authorization File Library
https://www.sba.gov/document/support--caplines-authorization-file-library -
Export Working Capital Authorization File Library
https://www.sba.gov/document/support-export-working-capital-authorization-file-library -
Offer In Compromise (OIC) Tabs
https://www.sba.gov/document/sba-form-offer-compromise-oic-tabs -
SBA Mentor-Protege Program: What to include in your Mentor-Protege Agreement
https://www.sba.gov/document/support-sba-mentor-protege-program-what-include-your-mentor-protege-agreement… Program encourages small businesses to partner with a more experienced firm for mentorship. Support The U.S. … Program encourages small businesses to partner with a more experienced firm for mentorship. How to find a … Program encourages small businesses to partner with a more experienced firm for mentorship. … -
Appendix 14: Accounting Standards and Financial Reporting Requirements for SBICs
https://www.sba.gov/document/policy-guidance--appendix-14-accounting-standards-financial-reporting-requirements-sbics… should consult other appropriate sources of information as needed. Furthermore, as in any audit, the independent auditor … -
Appendix 15: Valuation Guidelines for SBICs
https://www.sba.gov/document/policy-guidance--appendix-15-valuation-guidelines-sbics… and understandable techniques arises in connection with the requirement that Licensees report the worth of their … -
504 Debenture Closing Checklist
https://www.sba.gov/document/sba-form-2286-504-debenture-closing-checklist -
Instructions for Prepayment of SBIC Pooled Debentures
https://www.sba.gov/document/support--instructions-prepayment-sbic-pooled-debentures -
SBIC Executive Summary
https://www.sba.gov/document/support--sbic-executive-summary… as banks, pension funds or high net-worth individuals, with government-guaranteed debt obtained through the program. … debt and share the profits from its investments with the private investors that backed the fund. Version … -
Audit of SBA's Oversight of the SCORE Association
https://www.sba.gov/document/report-19-12-audit-sbas-oversight-score-association… funds. Specifically, SCORE commingled federal funds with unrestricted donations and used federal funds for … its intended purpose. We made, and management agreed with, 11 recommendations that, if implemented, will improve … -
SBA's Cloud Migration and Oversight
https://www.sba.gov/document/report-19-10-sbas-cloud-migration-oversight… and oversight efforts. SBA management fully agreed with four recommendations and partially agreed with four recommendations. We found that the planned … -
FY 2018 Risk Assessment of SBA's Charge Card Programs
https://www.sba.gov/document/report-18-24-fy-2018-risk-assessment-sbas-charge-card-programs… 18-24 This risk assessment was performed in accordance with the Office of Management and Budget Memorandum M-13-21, … improper, or erroneous purchases and payments associated with SBA’s purchase and travel card programs and (2) … -
SBA Controls Over FY 2017 and 2018 Cash Contributions and Gifts
https://www.sba.gov/document/report-18-25-sba-controls-over-fy-2017-2018-cash-contributions-gifts… the Administrator or designee. We found that SBA complied with the Acts when accepting and holding cash by depositing … making it available to program offices for expenditure. No gifts were solicited during our scope period. However, improvement is needed in the Agency’s controls over the utilization of gift … -
Audit of State Trade Expansion Program
https://www.sba.gov/document/report-18-11-audit-state-trade-expansion-program… (SBA’s) State Trade Expansion Program (STEP) with the objectives (1) to determine the extent to which STEP … and providing effective oversight to assist recipients with meeting their goals, SBA is at risk of not fully … -
Audit of RISE Act Eligibility Controls
https://www.sba.gov/document/report-18-09-audit-rise-act-eligibility-controls… invoices, and other documentation of incurred costs needed to support damage claims. As a result, SBA approved … amounts. Since some properties had been fully repaired, with no remaining physical damage to view, this documentary … -
KPMG Management Letters Communicating Matters Relative to SBA's FY 2017 Financial Statement Audit and DATA Act Attestation Engagement
https://www.sba.gov/document/report-18-08-kpmg-management-letters-communicating-matters-relative-sbas-fy-2017-financial-statement-audit-data… DATA Act Attestation Engagement Report 18-08 We contracted with the independent certified public accounting firm KPMG … SBA’s FY 2017 second quarter submission, in accordance with the Digital Accountability and Transparency Act of 2014 … statement audit (see Exhibit I), and improvement was needed in information technology general and application … -
SBA's Management of Voluntary Early Retirement Authority and Voluntary Separation Incentive Payment Program
https://www.sba.gov/document/report-17-13-sbas-management-voluntary-early-retirement-authority-voluntary-separation-incentive-payment-program… as well as when downsizing. VSIP, often combined with VERA, allows agencies to offer lump-sum payments to … who are in surplus positions or have skills that are no longer needed in the workforce, as an incentive to separate. Our … -
Audit of New York Small Business Center’s Phase 2 Technical Assistance Grant
https://www.sba.gov/document/report-17-09-audit-new-york-small-business-centers-phase-2-technical-assistance-grant… to NYSBDC for Phase 2 to determine whether NYSBDC complied with grant requirements related to Federal expenditures and program performance. We found that both NYSBDC and OED needed to improve their methods for gathering and reporting … Hurricane Sandy technical assistance. SBA partially agreed with three recommendations and disagreed with two …