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… 18-02,  Independent Accountants’ Report  on the U.S. Small Business Administration’s (SBA’s) compliance with the Digital … certified public accounting firm KPMG LLP (KPMG) to perform an attestation engagement as required by the DATA Act.  The objectives of this engagement were to assess (1) the completeness, timeliness, accuracy, and …

… ongoing High Risk 7(a) Loan Review Program from March 2017 to August 2017 and an overall summary of our work to date. Report 17-18 This report presents the results of our … Investigations Division.  OIG recommended that the Small Business Administration (SBA) require the lender to bring the …

… report presents the results of our evaluation of the Small Business Administration’s (SBA’s) purchase cards and risk … Card Abuse Prevention Act of 2012 .  Our objectives were to (1) assess risks of illegal, improper, or erroneous … While SBA has implemented internal controls and guidance to administer its travel and purchase charge card programs, …

… report presents the results of our audit of the Small Business Administration’s (SBA’s) management of the fiscal … Payment (VSIP) program.  VERA provides agencies the option to offer voluntary early retirement when restructuring as …  VSIP, often combined with VERA, allows agencies to offer lump-sum payments to employees who are in surplus …

… 17-08 As part of its ongoing review of the U.S. Small Business Administration’s (SBA’s) pay setting practices, the … that SBA did not prepare the required documentation to justify the higher initial pay determinations for Schedule … of the superior qualifications authority.  SBA took steps to correct this deficiency during 2015–2016; however, SBA …

… the results of our risk assessment regarding the Small Business Administration’s (SBA’s) internal controls over its … Card Abuse Prevention Act of 2012.  Our objectives were to (1) assess risks of illegal, improper, or erroneous … While SBA has implemented internal controls and guidance to administer its travel and purchase charge card programs, …

… KPMG Management Letter Communicating Matters Relative to the FY 2016 Financial Statements KPMG Management Letter Communicating Matters Relative to the FY 2016 Financial Statements. Report 17-06 On December … accounting firm KPMG LLP (KPMG) to audit the U.S. Small Business Administration’s (SBA) consolidated financial …

… certified public accounting firm KPMG LLP (KPMG) to audit the U.S. Small Business Administration’s (SBA) Closing Package Financial … Position for the year then ended, and the related notes to the financial statements (hereinafter referred to as the …

… Identified During SBA’s Office 365 Cloud Email.   In order to meet Office of Management and Budget (OMB) guidance, the Small Business Administration (SBA) started the Office 365 cloud … its email system off of the on-premises SBA email servers to Office 365’s cloud-based system.  Our audit objective was …

… a memorandum, Report 16-11, which provides the Small Business Administration (SBA) with early notification of … that the lender did not provide sufficient information to support that it approved the loan in accordance with SBA’s … regarding new construction of and improvements to an existing building.  We also determined that the lender …

… issued a report, Report 16-19, which provides the Small Business Administration (SBA) with early notification of … for SBA’s guarantee payment of $850,791 is appropriate to cure the lender’s material deficiencies on this loan.  The Agency agreed with the recommendation to recover funds from the lender. Office of Inspector General …

… certified public accounting firm KPMG LLP (KPMG) to audit the U.S. Small Business Administration’s (SBA) consolidated financial … control. There is a significant deficiency related to controls over the completeness and accuracy of data for …

… advisory presents the results of our audit of the Small Business Administration’s 504 loan liquidation process.  … liquidation operations, we identified opportunities to improve SBA’s internal controls.  Specifically, we … and procedures for liquidating 504 loans were unique to and applied inconsistently at the centers.  In addition, …

… report presents results of our review of the Small Business Administration’s (SBA) Loan Management and … Projects (IIPs) progress.  The objective of our review was to evaluate SBA’s progress in implementing the remaining LMAS … information technology (IT) projects intended to upgrade financial software and application modules in …

… certified public accounting firm KPMG LLP (KPMG) to audit the U.S. Small Business Administration’s (SBA) reclassified balance sheet as … in net position and Federal trading partner note (referred to as special-purpose financial statements) for fiscal year …

… Report 15-14: SBA's Controls to Prevent Duplication of Benefits with Community Development … a duplication of benefits.  We reviewed the Small Business Administration’s (SBA) controls to determine whether they adequately prevent duplication of …

… Separation Controls and Procedures .  Our objective was to determine the effectiveness of the Small Business Administration’s (SBA) controls over separated … reviewed 57 employee separation checklists, which are used to document the termination of network access and collect …

… the independent auditor issued its report on the Small Business Administration’s (SBA) reclassified balance sheet as …

… OIG contracted with an independent public accounting firm to audit the Small Business Administration’s (SBA) consolidated financial … control. There is a significant deficiency related to SBA’s information technology security controls, which is a …

… Controls Over Cosponsored Activities This report aims to determine the adequacy of controls over the SBA’s … 30, 2013, the OIG issued Audit Report 13-21, The Small Business Administration’s Enterprise-wide Controls Over its … Activities.  The objective of this limited scope audit was to determine the adequacy of controls over the SBA’s …