GAO-22-105566: Priority Open Recommendations: Small Business Administration

Summary

GAO letter GAO-22-105566, "Priority Open Recommendations: Small Business Administration," dated June 3, 2022 from the Comptroller General of the United States to SBA Administrator Isabella Casillas Guzman. It states that SBA had 44 open recommendations as of May 2022 and that since the June 2021 letter SBA implemented three of 15 priority recommendations, including an oversight plan for Paycheck Protection Program loans. GAO adds three new recommendations on disaster recovery and pandemic response, bringing the total to 15, grouped into three areas. The letter states that since March 2020 SBA has provided over $350 billion in loans and grants for the Economic Injury Disaster Loan program and guaranteed close to $800 billion in PPP loans, with fewer initial safeguards.

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441 G St. N.W.                                                                             Comptroller General
Washington, DC 20548                                                                       of the United States



June 3, 2022


The Honorable Isabella Casillas Guzman
Administrator
U.S. Small Business Administration
409 3rd Street, SW
Washington, D.C. 20416



Priority Open Recommendations: Small Business Administration

Dear Administrator Guzman:

The purpose of this letter is to provide an update on the overall status of the Small Business
Administration’s (SBA) implementation of GAO’s recommendations and to call your continued
attention to areas where open recommendations should be given high priority. 1 In November
2021, we reported that, on a government-wide basis, 76 percent of our recommendations made
4 years ago were implemented. 2 SBA’s recommendation implementation rate was 100 percent.
SBA had 44 open recommendations as of May 2022. Fully implementing these open
recommendations could significantly improve agency operations.

Since our June 2021 letter, SBA implemented three of our 15 priority recommendations.
Specifically, SBA took measures related to reviewing and analyzing loan information to improve
lender compliance with the requirement that 7(a) program loans only be provided to creditworthy
small businesses that cannot obtain credit elsewhere through conventional lenders on
reasonable terms, addressing two recommendations. 3 It also developed and implemented an
oversight plan for Paycheck Protection Program (PPP) loans, which included screening loans
for noncompliance with eligibility requirements and for fraud and abuse—thereby addressing
one recommendation. 4

We ask that you direct your attention to the remaining priority recommendations. We
are also adding three new recommendations related to federal disaster recovery and


1Priority recommendations are those that GAO believes warrant priority attention from heads of key departments or

agencies. They are highlighted because, upon implementation, they may significantly improve government
operations—for example, by realizing large dollar savings; eliminating mismanagement, fraud, and abuse; or making
progress toward addressing a high-risk or duplication issue.
2GAO, Performance and Accountability Report: Fiscal Year 2021, GAO-22-4SP (Washington, D.C.: Nov. 15, 2021).

3GAO, Small Business Loans: Additional Actions Needed to Improve Compliance with the Credit Elsewhere

Requirement, GAO-18-421 (Washington, D.C.: June 5, 2018).
4GAO, COVID-19: Opportunities to Improve Federal Response and Recovery Efforts, GAO-20-625 (Washington,

D.C.: June 25, 2020).



Page 1                                                                                           GAO-22-105566
pandemic response efforts, bringing the total to 15. (See the enclosure for the list of
recommendations and the actions needed to implement them.)

SBA’s 15 priority recommendations fall into the following three areas:

    1. Improving oversight and communication for COVID-19 pandemic response. Since
       March 2020, SBA has provided over $350 billion in loans and grants for the Economic
       Injury Disaster Loan (EIDL) program and guaranteed close to $800 billion in loans under
       PPP to assist businesses harmed by the COVID-19 pandemic. But, SBA implemented
       the programs with fewer initial safeguards and without fully assessing fraud, improper
       payments, and other risks. SBA also did not communicate key information to potential
       and actual applicants.

         Fully implementing eight priority recommendations, such as by conducting fraud risk
         assessments for PPP and EIDL and developing a comprehensive strategy for
         communicating with those seeking disaster assistance, would improve SBA’s ability to
         safeguard billions of taxpayer dollars, and provide assistance more effectively. Taking
         these actions also would help the agency better prepare to implement future emergency
         lending or grant programs.

    2. Enhancing disaster recovery efforts. Disasters affect numerous American
       communities and cause billions of dollars of damage. Some communities, such as low-
       income communities, also may face barriers in accessing the recovery assistance that
       SBA and other federal agencies provide. Four priority recommendations in this area
       include addressing risks related to SBA’s disaster response in planning documentation
       and identifying access barriers for disaster assistance. Such actions would improve
       SBA’s ability to implement its disaster recovery efforts, including in coordination with
       other key federal partners.

    3. Improving export promotion operations. Small businesses and exports are important
       in supporting U.S. economic growth. The federal government provides various types of
       assistance to U.S. exporters, especially small businesses, to help them overcome
       challenges to selling their goods and services abroad. Three priority recommendations
       include addressing staffing requirements for SBA offices that provide export finance
       assistance and ensuring states’ compliance with export grant matching fund
       requirements. This would help SBA more effectively assist small business exporters.

                                                -- -- -- -- --

In March 2021, we issued our biennial update to our High-Risk List, which identifies government
operations with greater vulnerabilities to fraud, waste, abuse, and mismanagement or that need
transformation to address economy, efficiency, or effectiveness challenges. 5 One of our high-
risk areas—emergency loans for small businesses—centers directly on SBA.

Several other government-wide high-risk areas also have direct implications for SBA and its
operations. These include (1) improving the management of IT acquisitions and operations, (2)
strategic human capital management, (3) managing federal real property, (4) ensuring the


5GAO, High-Risk Series: Dedicated Leadership Needed to Address Limited Progress in Most High-Risk Areas, GAO-

21-119SP (Washington, D.C.: Mar. 2, 2021).



Page 2                                                     GAO-22-105566 SBA Priority Recommendations
cybersecurity of the nation, 6 and (5) the government-wide personnel security clearance process.
We urge your attention to emergency loans for small businesses and other government-wide
high-risk issues as they relate to SBA. Progress on high-risk issues has been possible through
the concerted actions and efforts of Congress, the Office of Management and Budget (OMB),
and the leadership and staff in agencies, including within SBA. In March 2022, we issued a
report on key practices to successfully address high-risk areas, which can be a helpful resource
as your agency continues to make progress to address high-risk issues. 7

We are sending copies of this report to the Director of OMB and appropriate congressional
committees, including the Committees on Appropriations, Budget, Homeland Security and
Governmental Affairs, and Small Business and Entrepreneurship, United States Senate; and the
Committees on Appropriations, Budget, Oversight and Reform, and Small Business, House of
Representatives. In addition, the report will be available on the GAO website at
https://www.gao.gov.

I appreciate SBA’s continued commitment to these important issues. If you have any questions
or would like to discuss any of the issues outlined in the letter, please do not hesitate to contact
me or Daniel Garcia-Diaz, Managing Director, Financial Markets and Community Investment at
garciadiazd@gao.gov or 202-512-8678. Contact points for our Offices of Congressional
Relations and Public Affairs may be found on the last page of this report. Our teams will
continue to coordinate with your staff on all 44 open recommendations, as well as those
additional recommendations in the high-risk areas for which SBA has a leading role. Thank you
for your attention to these matters.



Sincerely yours,




Gene L. Dodaro
Comptroller General
of the United States

Enclosure – 1




6With regard to cybersecurity, we also urge you to use foundational information and communications technology

supply chain risk management practices set forth in our December 2020 report: GAO, Information Technology:
Federal Agencies Need to Take Urgent Action to Manage Supply Chain Risks, GAO-21-171 (Washington, D.C.: Dec.
15, 2020).
7GAO, High-Risk Series: Key Practices to Successfully Address High-Risk Areas and Remove Them from the List,

GAO-22-105184 (Washington, D.C.: Mar. 3, 2022).



Page 3                                                       GAO-22-105566 SBA Priority Recommendations
cc:
         Arthur Plews, Chief of Staff
         Kate Aaby, Associate Administrator, Office of Performance, Planning, and the Chief
         Financial Officer
         Erica Gaddy, Deputy Chief Financial Officer, Office of Performance, Planning, and
         the Chief Financial Officer
         Peggy Delinois Hamilton, Special Counsel for Enterprise Risk
         Patrick Kelley, Associate Administrator, Office of Capital Access
         Francisco Sanchez Jr., Associate Administrator, Office of Disaster Assistance
         Gabriel Esparza, Associate Administrator, Office of International Trade
         The Honorable Shalanda Young, Director, Office of Management and Budget




Page 4                                              GAO-22-105566 SBA Priority Recommendations
Enclosure

Priority Open Recommendations to the Small Business Administration (SBA)


1. Improving oversight and communication for COVID-19 pandemic response.

COVID-19: Urgent Actions Needed to Better Ensure an Effective Federal Response. GAO-21-
191. Washington, D.C.: November 30, 2020.

Recommendation: The Administrator of the Small Business Administration should
expeditiously estimate improper payments and report estimates and error rates for the
Paycheck Protection Program (PPP) due to concerns about the possibility that improper
payments, including those resulting from fraudulent activity, could be widespread.

Action Needed: SBA neither agreed nor disagreed with this recommendation at the time of the
report. Since then, SBA developed a sampling plan for improper payments (dated July 2021)
and provided us a copy in February 2022. In March 2022, agency officials also noted that the
agency would officially report the improper payment rate in its Agency Financial Report for fiscal
year 2022. To fully implement this recommendation, SBA would have to complete and report its
improper payment estimate. Doing so would help the agency identify improper payments and
manage future payment integrity risks for PPP and future emergency lending programs.

High-Risk Area: Emergency Loans for Small Businesses
Director: M. Hannah Padilla, Financial Management and Assurance
Contact information: padillah@gao.gov or (202) 512-5683



COVID-19: Critical Vaccine Distribution, Supply Chain, Program Integrity, and Other Challenges
Require Focused Federal Attention. GAO-21-265. Washington, D.C.: January 28, 2021.

Recommendation: The Administrator of the Small Business Administration should develop and
implement portfolio-level data analytics across Economic Injury Disaster Loan (EIDL) program
loans and advances made in response to COVID-19 as a means to detect potentially ineligible
and fraudulent applications.

Action Needed: SBA neither agreed nor disagreed with this recommendation at the time of the
report. In December 2021, SBA stated that the agency had implemented fraud indicators for
EIDL application data. SBA also stated that the agency shared these indicators with the
Pandemic Response Accountability Committee for review. In March 2022, SBA stated that it
was working with a vendor to develop portfolio-level analytics. SBA would have to complete the
development of these analytics and implement them to fully implement the recommendation.
Such analytics could help SBA better detect potential fraud.

High-Risk Area: Emergency Loans for Small Businesses
Director: William B. Shear, Financial Markets and Community Investment
Contact information: shearw@gao.gov or (202) 512-8678




Page 5                                              GAO-22-105566 SBA Priority Recommendations
COVID-19: Sustained Federal Action Is Crucial as Pandemic Enters Its Second Year. GAO-21-
387. Washington, D.C.: March 31, 2021.

Recommendation: The Administrator of the Small Business Administration should conduct and
document a fraud risk assessment for the EIDL program.

Action Needed: SBA agreed with this recommendation, stating that it would work to ensure that
a fraud risk assessment for the EIDL program was completed. In December 2021, SBA
provided a fraud risk assessment that had been prepared by its contractor. Based on our initial
review of the assessment, it adhered to many, but not all, leading practices for fraud risk
management. For example, SBA did not determine its fraud risk tolerance as called for by
leading practices. In February 2022, SBA designated an antifraud entity that, according to SBA
officials, would be responsible for determining a risk tolerance and implementing the fraud risk
assessment’s recommendations. To fully implement the recommendation, SBA’s antifraud entity
would have to more fully incorporate leading practices into its fraud risk assessment, including
an assessment of its risk tolerance. Doing so would help the agency identify and better manage
fraud risks for EIDL and inform future emergency lending and grant programs.

Recommendation: The Administrator of the Small Business Administration should develop a
strategy that outlines specific actions to address assessed fraud risks in the EIDL program on a
continuous basis.

Action Needed: SBA agreed with this recommendation, stating that it would work to ensure that
fraud risks are monitored on a continuous basis. In December 2021, SBA provided a fraud risk
assessment, which would inform an antifraud strategy. In February 2022, SBA designated an
antifraud entity to oversee and coordinate the agency’s fraud risk prevention, detection, and
response activities. SBA officials previously told us that once designated, the entity would work
to develop an agency-wide comprehensive antifraud action plan. To fully implement this
recommendation, the entity would have to develop the antifraud strategy for the EIDL program
as part of its agency-wide efforts. Doing so would help the agency better identify and manage
fraud risks for EIDL and inform future emergency lending and grant programs.

Recommendation: The Administrator of the Small Business Administration should implement a
comprehensive oversight plan to identify and respond to risks in the EIDL program to help
ensure program integrity, achieve program effectiveness, and address potential fraud.

Action Needed: SBA agreed with this recommendation, stating that it would implement a
comprehensive oversight plan. In February 2022, SBA designated an antifraud entity to oversee
and coordinate the agency’s fraud risk prevention, detection, and response activities. To fully
implement this recommendation, the entity would have to develop and implement a plan for the
EIDL program as part of its agency-wide efforts. Taking these actions would help ensure SBA
program integrity, achieve program effectiveness, and address potential fraud.

Recommendation: The Administrator of the Small Business Administration should conduct and
document a fraud risk assessment for PPP.

Action Needed: SBA agreed with this recommendation. In December 2021, SBA provided a
fraud risk assessment that had been prepared by its contractor. Based on our initial review of
the assessment, it adhered to many, but not all, leading practices for fraud risk management.
For example, SBA did not determine its fraud risk tolerance. In February 2022, SBA designated
an antifraud entity that, according to SBA officials, would be responsible for determining a risk


Page 6                                              GAO-22-105566 SBA Priority Recommendations
tolerance and implementing the fraud risk assessment’s recommendations. To fully implement
the recommendation, SBA’s antifraud entity would have to more fully incorporate leading
practices into its fraud risk assessment, including an assessment of its risk tolerance. Doing so
would help the agency identify and better manage fraud risks for PPP and inform future
emergency lending programs.

Recommendation: The Administrator of the Small Business Administration should develop a
strategy that outlines specific actions to monitor and manage fraud risks in PPP on a continuous
basis.

Action Needed: SBA agreed with this recommendation, stating that it would work to ensure that
fraud risks were monitored on a continuous basis. In December 2021, SBA provided a fraud risk
assessment, which would inform an antifraud strategy. In February 2022, SBA designated an
antifraud entity to oversee and coordinate the agency’s fraud risk prevention, detection, and
response activities. Agency officials had told us previously that once designated, the entity
would work to develop an agency-wide comprehensive antifraud action plan. To fully implement
this recommendation, the entity would have to develop and implement the plan for PPP as part
of its agency-wide efforts. Doing so would help the agency identify and better manage fraud
risks for PPP and inform future emergency lending programs.

High-Risk Area: Emergency Loans for Small Businesses
Director: William B. Shear, Financial Markets and Community Investment
Contact information: shearw@gao.gov or (202) 512-8678


Economic Injury Disaster Loan Program: Additional Actions Needed to Improve Communication
with Applicants and Address Fraud Risks, GAO-21-589. Washington, D.C.: July 30, 2021.

Recommendation: The Associate Administrator of SBA's Office of Disaster Assistance should
develop a comprehensive strategy for communicating with potential and actual program
applicants in the event of a disaster. Such a strategy should provide guidelines for the types of
information and timing of information to be provided to program participants throughout a
disaster. The types of information to be addressed in the strategy could include processing
steps and time frames applicants might experience through different stages of the loan process.

Action Needed: SBA agreed with the recommendation and stated the agency planned to
develop a comprehensive strategy for communicating with potential and actual disaster loan
applicants, including information about loan processing steps and time frames. In December
2021, SBA stated the agency was evaluating plans for a major change to its disaster loan
processing platform that had to be resolved before further action could be taken on this
recommendation. In March 2022, SBA stated that the Office of Preparedness, Communication,
and Coordination within the Office of Disaster Assistance would serve as the lead for developing
the communication strategy, with a draft expected by September 30, 2022. To fully implement
this recommendation, SBA would have to complete the development of this strategy and resolve
issues with its disaster loan processing platform. Such a strategy would help reduce applicant
confusion and lessen the burden on SBA’s resources to address this confusion.

High-Risk Area: Emergency Loans for Small Businesses
Director: William B. Shear, Financial Markets and Community Investment
Contact information: shearw@gao.gov or (202) 512-8678



Page 7                                               GAO-22-105566 SBA Priority Recommendations
2. Enhancing disaster recovery efforts.

Small Business Administration: Disaster Loan Processing Was Timelier, but Planning
Improvements and Pilot Program Evaluation Needed. GAO-20-168. Washington, D.C.: February
7, 2020.

Recommendation: The Associate Administrator for the Office of Disaster Assistance should
identify and document risks associated with its disaster response and plans to mitigate these
risks in its disaster planning documentation.

Action Needed: SBA agreed with the recommendation. According to SBA, the agency intended
to conduct economic hazard planning sessions to discuss regionally specific risks associated
with natural disasters in late calendar year 2021 and incorporate these findings and other
lessons learned in its 2023 Disaster Preparedness and Recovery Plan. This effort was still in
process as of March 2022. SBA noted that it still expects to incorporate regional risks into the
2023 plan and that the relevant offices have been meeting on this topic. To fully implement this
recommendation, SBA would have to complete its efforts to identify and incorporate risks into its
Disaster Preparedness and Recovery Plan and other relevant planning documentation.
Identifying and documenting risks and mitigation strategies would help SBA better respond to
challenges that arise during its disaster response efforts.

Recommendation: The Associate Administrator for the Office of Disaster Assistance should
identify the key elements of a disaster action plan and provide additional guidance to staff on
how to incorporate these elements into future action plans.

Action Needed: SBA agreed with the recommendation. According to SBA, the agency planned
to create a template of key elements to be included in large-scale disaster action plans by the
end of fiscal year 2021. As of March 2022, SBA was still working on its template, which would
have to be completed to implement this recommendation. Taking these actions would offer SBA
opportunities to better tailor its response to individual disasters and help increase the
effectiveness of those responses.

Director: William B. Shear, Financial Markets and Community Investment
Contact information: shearw@gao.gov or (202) 512-8678



Disaster Recovery: Additional Actions Needed to Identify and Address Potential Recovery
Barriers. GAO-22-104039. Washington, D.C.: December 15, 2021.

Recommendation: The SBA Associate Administrator of the Office of Disaster Assistance
should, in coordination with the FEMA Administrator and the HUD Assistant Secretary for
Community Planning and Development, develop, with input from key recovery partners, and
implement an interagency plan to help ensure the availability and use of quality information that
includes (1) information requirements, (2) data sources and methods, and (3) strategies for
overcoming information challenges—to support federal agencies involved in disaster recovery in
identifying access barriers or disparate outcomes.




Page 8                                               GAO-22-105566 SBA Priority Recommendations
Action Needed: SBA agreed with this recommendation. In its comment letter on the report,
SBA described its current and planned efforts to collect data and develop metrics for disaster
programs. To fully implement this recommendation, SBA would have to coordinate with FEMA
and HUD on plans to identify and use information on access barriers and disparate outcomes.
Concerted interagency efforts in these areas could help agencies more equitably serve disaster
survivors.

Recommendation: The SBA Associate Administrator of the Office of Disaster Assistance
should coordinate with the FEMA Administrator and the HUD Assistant Secretary for
Community Planning and Development to design and establish routine processes to be used
within and across federal recovery programs to address identified access barriers and disparate
outcomes on an ongoing basis.

Action Needed: SBA agreed with this recommendation. In its comment letter on the report,
SBA stated that the agency plans to explore potential processes to address access barriers and
disparate outcomes. However, to fulfill the intent of the recommendation, SBA would have to
work with the other two agencies to design and institutionalize such processes. Concerted
interagency efforts in these areas could help agencies more equitably serve disaster survivors.

Director: Christopher P. Currie, Homeland Security and Justice
Contact information: curriec@gao.gov or (404) 679-1875



3. Improving export promotion operations.

Export Promotion: Small Business Administration Needs to Improve Collaboration to Implement
Its Expanded Role. GAO-13-217. Washington, D.C.: January 30, 2013.

Recommendation: To more effectively implement SBA's expansion of Office of International
Trade field staff as required by the Small Business Jobs Act of 2010, the Administrator of SBA
should update SBA's plan for additional Office of International Trade staff to include funding
sources and time frames, as well as possible efficiencies from clearly defining roles and
responsibilities and leveraging other entities' export assistance resources.

Action Needed: SBA agreed with this recommendation but noted resource constraints. As of
March 2022, SBA had 22 export finance specialists and the Office of International Trade was
actively recruiting two more, but the agency was still six positions short of the law’s requirement.
SBA officials reported that they continue to evaluate options to comply with this requirement and
that the Office of International Trade has been developing a procurement package to
contractually staff these positions (pending funds availability). To fully implement this
recommendation, SBA would need to effectively expand the Office’s field staff to 30 specialists.
Doing so would expand operations in export finance programs and allow the agency to meet
statutory requirements.

Director: Kimberly Gianopoulos, International Affairs and Trade
Contact information: gianopoulosk@gao.gov or (202) 512-8612




Page 9                                               GAO-22-105566 SBA Priority Recommendations
Small Business Administration: Export Promotion Grant Program Should Better Ensure
Compliance with Law and Help States Make Full Use of Funds. GAO-19-276. Washington,
D.C.: March 12, 2019.

Recommendation: The Administrator of SBA should establish a process that ensures
documentation of states' compliance with the total match requirement before grant closeout.

Action Needed: SBA generally agreed with the recommendation. SBA stated that it would
establish a process that ensures documentation of state recipients' compliance with the total
match requirement before grant closeout. In December 2020, SBA officials told us they were
developing a Match Assurance Process that will track all match requirements. SBA told us the
process will ensure total match requirements are monitored and managed each quarter, and
met at closeout. In January 2022, SBA provided us initial documentation related to tracking the
match requirement for three recent grant cycles, and in March 2022, SBA reported that the
agency hoped to soon complete its grant close-outs. To fully implement this recommendation,
SBA would have to effectively complete the implementation of the assurance process. Doing so
would help the agency ensure that states are fully contributing to this export promotion
assistance program.

Recommendation: The SBA Administrator should develop a process to determine states'
compliance with the cash match requirement.

Action Needed: SBA generally agreed with our recommendation. SBA stated that it would
develop a process to determine states’ compliance with the cash match requirement before
grant closeout. SBA told us the Match Assurance Process will ensure cash match requirements
are monitored and managed each quarter, and met at closeout. In April 2021, SBA officials
provided information about the process rollout. In January 2022, SBA provided us initial
documentation related to tracking the match requirement for three recent grant cycles. In March
2022, SBA reported that it hoped to soon complete grant close-outs. To fully implement this
recommendation, SBA would have to effectively complete the implementation of the assurance
process. Doing so would help the agency ensure states are properly contributing to this export
promotion assistance program.

Director: Kimberly Gianopoulos, International Affairs and Trade
Contact information: gianopoulosk@gao.gov or (202) 512-8612




(105566)




Page 10                                            GAO-22-105566 SBA Priority Recommendations
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