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090179 1 (1976-02-13)

handle is hein.gao/gaobacvwm0001 and id is 1 raw text is: 


            UNITED STATEs GENERAL ACCOUNTING OFFICE
                  -WASHINGTON REGIONAL OFFICE
                         FIFTH FLOOR
                     803 WEST BROAD STREET
                   FALLS CHURCH, VIRGINIA  22046




                                            ~13976 oqoll7q



Mr. Herbert T. Mills
Acting Assistant Administrator
  for Administration
U.S. Small Business Administration
1441 L Street, NW.
Washington, D.C.  20416

Dear Mr. Mi.lls:

     During the course of our  audit of the Simall Business
Admninistration' s financial statements for fiscal year 1974,
certain matters came to our attention  with respect to
internal controls and operational  efficiency which were
not included in our  report to the Congres s. The enc csed
summary describUs our observations  and offers suggestions
for your cons ideration. We would  like to acknowlecdce the
courtesy and assistance extended  to us by your staff during
our audit.

     Should you have any questions  concerning our coments,
we will be pleased to discuss  them with you.

                             Sincerely yours,

                                   A


                            D.  P  Sorando
                            Regional  Manager



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