10-05 – GFRS for FY 2009

Attention: Karen Hunter

Subject: SBA OIG Audit Report No.10-05,GFRS for Fiscal Year 2009

Pursuant to OMB Circular A-136,Financial Reporting Requirements( Circular A-136) and the TreasuryFinancialManual,Part2,Chapter4700(TFM2-4700),attached is the

Independent Auditors’ Reporton Special-Purpose Financial Statements, issued by KPMG LLPon the Small Business Administration’s (SBA) reclassified balance sheet as of

September 2009 and 2008, and there classified statements of net costs and changes in net position andFederaltradingpartnernote fortheyear then ended(hereinafterreferred to as the special-purpose financialstatements).

To view the complete report, see the below attachment.