13 C.F.R. § 107.506 Safeguarding Licensee's assets/Internal controls.
Title 13 - Business Credit and Assistance
You must adopt a plan to safeguard your assets and monitor the reliability of your financial data, personnel, Portfolio, funds and equipment. You must provide your bank and custodian with a certified copy of your resolution or other formal document describing your control procedures.
Title 13: Business Credit and Assistance
PART 107—SMALL BUSINESS INVESTMENT COMPANIES
Subpart E—Managing the Operations of a Licensee
General Requirements
§ 107.506 Safeguarding Licensee's assets/Internal controls.