Audits Division Oversight Plan (March 17, 2026)
Summary
The SBA Office of Inspector General Audits Division 2026 Oversight Plan, which sets out the OIG's audit and review priorities for calendar year 2026, based on risks and available resources. Ongoing work listed includes SBA's awarding of Small Business Investment Company licenses, the 7(a) loan guaranty purchase denial review process and a high-level data analysis of FY 2025 disaster assistance loan applications. Mandatory work includes FY 2025 FISMA and Payment Integrity Information Act (PIIA) reviews and the FY 2026 Financial Statements Audit. Planned work covers disaster assistance loan application controls and the use of disaster loan proceeds, followed by follow-up verification inspections such as Report 22-20 and Report 19-17.
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U.S. SMALL BUSINESS ADMINISTRATION
OFFICE OF INSPECTOR GENERAL
AUDITS DIVISION
2026 OVERSIGHT PLAN
This oversight plan outlines the U.S. Small Business Administration (SBA) Office of Inspector
General’s (OIG) audit and review priorities for calendar year 2026. In addition to our statutory
mandates, we continue to plan and prioritize our audits, inspections, and evaluations based on
risks and available resources. New statutory mandates, congressional requests, OIG Hotline
complaints, or SBA requests could result in changes to this plan.
ONGOING WORK
• SBA’s Awarding of Small Business Investment Company Licenses
• Small Business Lending Companies’ Performance in the 7(a) Loan Program and SBA's
Oversight
• SBA's 7(a) Loan Guaranty Purchase Denial Review Process
• SBA’s Handling of Real Estate Foreclosure Costs for Defaulted Disaster Loans
• Fiscal Year (FY) 2025 Disaster Assistance Loan Applications – High-Level Data Analysis
• SBA’s Oversight of the Small Business Development Center Program
MANDATORY WORK (ONGOING AND PLANNED)
• FY 2025 Federal Information Security Modernization Act (FISMA)
• FY 2025 Risk Assessment of SBA’s Charge Card Programs
• FY 2025 Payment Integrity Information Act (PIIA) of 2019
• FY 2026 Financial Statements Audit
• FY 2026 FISMA
PLANNED WORK
• Disaster Assistance Loan Applications Automatic Withdrawal Process
• Disaster Assistance Loan Applications Front-End Flags for Potential Fraud or Eligibility
Issues
• Use of Disaster Assistance Loan Proceeds
• SBA’s Desktop Loss Verification Process for Disaster Assistance Loans
• SBA’s Oversight of Lender Service Providers in the 7(a) Loan Program
• Interest Payments for 7(a) Loan Secondary Market Purchases
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• 7(a) Lenders With Rapid Increases in Loan Volume
• 7(a) Manufacturing Loans Portfolio
• 7(a) Loan Referrals to the U.S. Department of the Treasury
• SBA’s Compliance With Artificial Intelligence Office of Management and Budget
Directives
• Privacy Controls Over MySBA Loan Portal
• Information Technology Capital Planning and Investment Control Process
• SBA’s Veteran Small Business Certification (VetCert) Program
• Small Business Development and Entrepreneurship Initiatives Grants
• SBA’s Oversight of Entity-Owned 8(a) Firms Community Benefits Reporting
• SBA’s Process for Certifying Firms Initial 8(a) Program Eligibility
• Follow-Up Verification Inspection of SBA’s Implementation of the Women-Owned Small
Business Certification Program (Report 22-20, issued September 2022)
• Follow-Up Verification Inspection of Evaluation of SBA’s All Small Mentor-Protege
Program (Report 19-17, issued September 2019)
If you are aware of any fraud, waste, abuse, or mismanagement at SBA or within its programs,
please visit our OIG Hotline website.
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