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THE SMALL BUSINESS ADMINISTRATIONS FISCAL YEAR 2007 IMPROPER PAYMENT RATE FOR THE DISASTER LOAN PROG

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However we eliminated this audit objective as SBA had not developed a plan because it estimated the level of improper payments in the Disaster Loan program to be insignificant. To assess the accuracy of SBA s FY 2007 improper payment review process we compared the Agency s review methodology with Office of Management and Budget OMB guidelines contained in Appendix C of OMB Circular A-123. These guidelines which were published in 2006 provide agencies with specific instructions for estimating ...

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