Reports

Small Business Administration OIG

Evaluation of SBA’s Eligibility and Forgiveness Reviews of Paycheck Protection Program Loans Made to Borrowers with Treasury’s Do Not Pay Data Matches

This report is a follow up to SBA OIG Report Number 21-06, Paycheck Protection Program (PPP) Loan Recipients on the Department of Treasury’s (Treasury) Do Not Pay (DNP) List, which reported SBA did not use Department of Treasury (Treasury) DNP data to screen borrowers for eligibility prior to approving loans originated before August 8, 2020 (PPP round one). In this report, we assess SBA actions to address potentially ineligible loans identified in report 21-06 and its implementation of controls to review DNP data for PPP loans originated after August 8, 2020 (PPP round two). SBA implemented a...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 2/22/2024

1 - Open

Review the 1,799 PPP loans totaling over $89 million that matched a DNP data source to ensure eligibility requirements were met and seek remedy or repayment of all loans deemed ineligible.

2 - Open

Review the 49 PPP loans totaling approximately $3.5 million and the 43 loans totaling approximately $7.2 million to ensure borrowers met eligibility requirements and seek remedy or repayment of loans deemed ineligible.

3 - Open

Review PPP loans in which the DNP hold codes were cleared to 1) identify those cleared using pre-decisional memos and 2) those cleared without sufficient evidence to support the reviewer’s loan decision and seek remedy or repayment of loans deemed ineligible.

4 - Open

Develop and implement controls, such as supervisory reviews, to ensure PPP loans and loans for future stimulus programs with DNP matches receive manual reviews, as required. The reviews should ensure that pre-decisional memos are not used to clear DNP hold codes and that loan files contain relevant and appropriate documentary evidence to support the loan review decisions.

5 - Open

Develop and implement clear guidance requiring responsible officials to maintain documentary evidence used to support loan decisions in the loan files.

6 - Open

Review the 59,893 PPP applications that matched a DNP data source to ensure borrowers met eligibility requirements and seek remedy or repayment of loans deemed ineligible.

7 - Open

Review the additional 47,940 PPP loans totaling over $1.7 billion, identified through the DNP data match, to ensure borrowers met the eligibility requirements and seek remedy or repayment of loans deemed ineligible.

Small Business Administration OIG

SBA's Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program

This report presents the results of our verification inspection of the U.S. Small Business Administration’s (SBA) corrective actions for the five recommendations from the Office of Inspector General (OIG) evaluation report SBA’s Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program (Report 21-15). We initiated this verification inspection to determine whether the closed recommendations were fully implemented or if further corrective actions were needed. Accordingly, our objective was to determine the effectiveness of the corrective actions SBA implemented to 1)...

Full Details: Oversight.gov Report Page

Small Business Administration OIG

SBA's Internal Controls to Prevent Shuttered Venue Operators Grants to Ineligible Applicants

This report presents the results of our inspection to assess the U.S. Small Business Administration’s (SBA) Shuttered Venue Operators Grant (SVOG) controls to prevent disbursements to ineligible entities. Specifically, our review focused on general eligibility requirements applicable to all SVOG applicants and venue-specific requirements applicable to live venue operators. SBA delayed launching the SVOG application portal for over 2 weeks in April 2021 because of technical issues. In June 2021, SBA officials made program changes, which SBA called a “program refresh,” to accelerate application...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 10/25/2023

Department of the Treasury OIG

City of Springfield, Massachusetts – Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 10/17/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2 - Open

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.

2-1 - Open

3-1 - Open

4-1 - Open

5-1 - Open

Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

6-1 - Open

Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.

7-1 - Open

Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.

9-1 - Open

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Native Village of Point Hope’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 7/28/2023

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

Evaluation of SBA’s Eligibility and Forgiveness Reviews of Paycheck Protection Program Loans Made to Borrowers with Treasury’s Do Not Pay Data Matches

SBA's Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program

SBA's Internal Controls to Prevent Shuttered Venue Operators Grants to Ineligible Applicants

City of Springfield, Massachusetts – Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Native Village of Point Hope’s Use of Coronavirus Relief Fund Proceeds

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