Case docket
U.S. Small Business Administration, Office of Inspector General — pandemic oversight reports
SBA OIG Pandemic Oversight — 13 court filings in the archive from SBA Office of Inspector General, filed between February 28, 2022 and December 18, 2025.
Case facts
| Court | SBA Office of Inspector General |
|---|---|
| Filings | 13 public filings |
| Filed | 2022-02-28 – 2025-12-18 |
| Original PDFs | 3 of 13 |
Case summary
This page collects thirteen reports of the U.S. Small Business Administration Office of Inspector General on the agency's pandemic lending programs, issued between February 28, 2022 and December 18, 2025. They are audit and evaluation reports, three annual Top Management and Performance Challenges reports for fiscal years 2023, 2024 and 2026, a semiannual report to Congress for April 1 to September 30, 2025, and two white papers on the COVID-19 pandemic EIDL and PPP loan fraud landscape. Subjects include the Paycheck Protection Program loan review process, the handling of potentially fraudulent PPP loans, the use of hold codes, forgiven PPP loans later flagged as potentially ineligible, oversight of non-bank lenders and third-party service providers, and the Shuttered Venue Operators Grant program.
Case at a glance
| Parties | Issuing body: U.S. Small Business Administration, Office of Inspector General. The reports are directed to SBA management and to Congress |
|---|---|
| Court and docket | Agency documents, no docket. Each carries an OIG report number, for example Report 22-09 of February 28, 2022, Report 23-09 of June 27, 2023 and Report 25-10 of March 31, 2025 |
| Program | COVID-19 Economic Injury Disaster Loans and Targeted Advances, the Paycheck Protection Program, and the Shuttered Venue Operators Grant program, as covered in the individual reports |
| Claims | Not applicable. These are audit reports, evaluations, white papers, annual management challenges reports and a semiannual report to Congress |
| Disposition or status | Continuing. The documents run from February 28, 2022 to the fiscal year 2026 Top Management and Performance Challenges report of December 18, 2025 |
| Status checked | 2026-09-23 · against DOJ press releases through 2026-09-22; court docket not yet read |
What do the reports find?
The white paper of June 27, 2023 states that the Office of Inspector General estimates SBA disbursed over $200 billion in potentially fraudulent COVID-19 EIDLs, EIDL Targeted Advances, Supplemental Targeted Advances and PPP loans, which it says means at least 17 percent of all COVID-19 EIDL and PPP funds were disbursed to potentially fraudulent actors.
How much did the programs disburse?
The same white paper states that over the course of the pandemic SBA disbursed approximately $1.2 trillion of COVID-19 EIDL and PPP funds, and that in the rush to disburse them the agency weakened or removed controls needed to prevent ineligible access.
What is the most recent document?
The Top Management and Performance Challenges report for fiscal year 2026, dated December 18, 2025. A white paper of March 31, 2025, Report 25-10, updates the recommendations made in the 2023 fraud landscape paper.
Summary written from the documents on this page; every sentence is sourced.
Filings
13 public filings from this case, in filing-date order.
- SBA’s Paycheck Protection Program Loan Review Processes — SBA-OIG Report 22-09
- SBA’s Handling of Potentially Fraudulent Paycheck Protection…
- Top Management and Performance Challenges report (FY 2023) - SBA Office of Inspector General — pandemic lending oversight (2022-10-14)
- COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape — SBA-OIG White Paper, Report 23-09 (2023-06-27)PDF
- Top Management and Performance Challenges report (FY 2024) - SBA Office of Inspector General — pandemic lending oversight (2023-10-16)
- Improvements Needed in SBA’s Shuttered Venue Operators Grant…PDF
- SBA’s Oversight of Non-Bank Lenders and Third-Party Service Providers Associated with PPP Loans — SBA-OIG Report 25-04
- SBA’s Use of Hold Codes for Potentially Fraudulent PPP Loans…
- COVID-19 Pandemic EIDL and PPP Loan Fraud Landscape…
- SBA’s Actions to Address Forgiven PPP Loans Subsequently Flagged as Potentially Ineligible — SBA-OIG Report 25-12
- SBA’s Oversight of Shuttered Venue Operators Grant Recipients — SBA-OIG Audit Report 25-21PDF
- SBA OIG Semiannual Report to Congress, Fall 2025 (April 1 – September 30, 2025)
- Top Management and Performance Challenges report (FY 2026) - SBA Office of Inspector General — pandemic lending oversight (2025-12-18)
Court, dates and docket numbers are as recorded on the filings.