Pandemic Darlings The pandemic economy, in original documents
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Document type

Reports and audits page 2 of 3

Reports and audits — 458 source documents and 70 court filings in the archive, dated 2019-07-01 – 2026-02-23. Listed in date order; each page carries the record's full text and, where we have a copy, the original document.

Facts

Records528 (458 source documents and 70 court filings)
Dated2019-07-01 – 2026-02-23
CourtsU.S. District Court for the Southern District of California (16), U.S. Bankruptcy Court for the District of Delaware (11), U.S. District Court for the Eastern District of Pennsylvania (6)
Listed under programsOther pandemic litigation (161), Other relief programs (137), Unemployment insurance (107), PPP (103)

Records

458 source documents and 70 court filings, in date order across 3 pages.

  1. Washington Senate Bill Report SB 6252 (Jan. 22, 2024)Source document · Reports and audits · 2024 01 23 A31727 D265678 Bill Report 6252 Sba Bfgt 24Senate Bill Report on SB 6252 (Wash.), January 22, 2024: auto insurance contracts to include appraisal rights and repair to pre-loss condition.
  2. Washington Senate Bill Report SHB 1717 (Jan. 19, 2024)Source document · Reports and audits · 2024 01 23 A31727 D265849 Bill Report 1717 S Sba Bfgt 24Senate Bill Report on SHB 1717, as of January 19, 2024: a Commerce competitive grant program for associate development organizations.
  3. Washington Senate Bill Report SB 6137 (Jan. 23, 2024)Source document · Reports and audits · 2024 01 25 A31728 D266527 Bill Report 6137 Sba Bfgt 24Senate Bill Report on SB 6137 (January 23, 2024): reinstates six expired semiconductor tax incentives and extends two others to January 1, 2034.
  4. Washington Senate Bill Report SB 6240 (Jan. 24, 2024)Source document · Reports and audits · 2024 01 25 A31728 D266586 Bill Report 6240 Sba Bfgt 24Senate Bill Report on SB 6240, as of January 24, 2024: lowers the alternative jet fuel tax credit threshold to 500,000 gallons in distressed areas.
  5. Washington Senate Bill Report SB 5013 (Jan. 24, 2024)Source document · Reports and audits · 2024 01 25 A31728 D266591 Bill Report 5013 Sba Bfgt 24Washington Senate Bill Report on SB 5013, as of January 24, 2024: a $0.0528 per liter rate on a winery's first 20,000 gallons of table wine or cider.
  6. Washington Senate Bill Report ESHB 1097 (Feb. 12, 2024)Source document · Reports and audits · 2024 02 15 A31917 D269718 Bill Report 1097 S E Sba Bfgt 24Washington Senate Bill Report on ESHB 1097 (February 12, 2024): bars sale of cosmetics tested on animals from January 1, 2025, with fines up to $5,000.
  7. Washington Senate Bill Report HB 1982 (Feb. 12, 2024)Source document · Reports and audits · 2024 02 15 A31917 D269719 Bill Report 1982 Sba Bfgt 24Washington Senate Bill Report on HB 1982 (February 12, 2024): lets the Community Economic Revitalization Board make rural broadband loans and grants.
  8. Washington Senate Bill Report HB 1920 (Feb. 12, 2024)Source document · Reports and audits · 2024 02 15 A31917 D269741 Bill Report 1920 Sba Bfgt 24Washington Senate Bill Report on HB 1920 (February 12, 2024): amends the Public Accountancy Act and lets the Board of Accountancy set CPA experience rules.
  9. Washington Senate Bill Report E2SHB 2000 (Feb. 13, 2024)Source document · Reports and audits · 2024 02 15 A31917 D269963 Bill Report 2000 S2 E Sba Bfgt 24Washington Senate Bill Report on E2SHB 2000, as of February 13, 2024: OIRP strategic engagement plan and an exchange with British Columbia.
  10. Senate Bill Report — ESHB 2482Source document · Reports and audits · 2024 02 15 A31917 D270034 Bill Report 2482 S E Sba Bfgt 24Washington Senate Bill Report on ESHB 2482 (February 14, 2024): reinstates six expired semiconductor tax incentives, contingent on $500 million investment.
  11. Senate Bill Report — 2ESHB 1371Source document · Reports and audits · 2024 02 15 A31917 D270112 Bill Report 1371 S E2 Sba Bfgt 24Washington Senate Bill Report on 2ESHB 1371, as of February 14, 2024: tax credits and exemptions for short line freight railroad infrastructure.
  12. SBA's Eligibility and Forgiveness Reviews of PPP Loans to Borrowers with Do Not Pay Matches (Report 24-06)Source document · Reports and audits
  13. Lessons Learned: Recognizing Structural Aspects of the Main Street Lending Program that Failed to Prevent FraudSource document · Reports and auditsSIGPR report, February 23, 2024, says 95 percent SPV participation in Main Street loans left lending banks little incentive to vet borrowers.
  14. 16th SIGPR Quarterly ReportSource document · Reports and auditsSIGPR 16th Quarterly Report to Congress, January to March 2024: MSLP loan losses rose from $164 million to $572 million, $695 million by March.
  15. Business Warrior Corporation 10-K, FY Ended Aug. 31, 2023Source document · Reports and auditsBusiness Warrior Corporation Form 10-K for the fiscal year ended August 31, 2023, file no. 333-265471, signed March 15, 2024: PayPlan lending software.
  16. Hawaii Single Audit of Federal Financial Assistance, FY 2023Source document · Reports and audits · 2024 04 01 Statewide Single AuditState of Hawaii Single Audit for fiscal year ended June 30, 2023 (report dated March 27, 2024): qualified opinions on unemployment insurance programs.
  17. PRAC's Semiannual Report to Congress December 2024Source document · Reports and audits
  18. COVID-19 Fraud Enforcement Task Force 2024 Report April 2024 - Council of the Inspecors General on Integrity and EfficiencySource document · Reports and auditsCOVID-19 Fraud Enforcement Task Force 2024 Report, April 2024: over 3,500 defendants charged and over $1.4 billion in CARES Act funds seized or forfeited.
  19. COVID-19 Fraud Enforcement Task Force 2024 Report Fact SheetSource document · Reports and auditsCOVID-19 Fraud Enforcement Task Force 2024 Report Fact Sheet: more than 3,500 defendants charged, more than $1.4 billion seized or forfeited.
  20. Why Unemployment Insurance Fraud Surged During the PandemicSource document · Reports and audits
  21. OHA Decision on Petition for Reconsideration — Horseshoe Bay Resort v. SBASource document · Reports and audits
  22. Blueprint for Enhanced Program Integrity, Ch. 1 (May 2024)Source document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 1 2024 05 16PRAC Blueprint for Enhanced Program Integrity, Chapter 1, May 2024: best practices on fraud risk, data checks and emergency relief program design.
  23. 7(a) Loan Approval for Borrowers with Unresolved COVID-19 Pandemic Loan Compliance IssuesSource document · Reports and auditsSBA OIG Report 24-17, May 21, 2024: 5,044 7(a) loans totaling $4.5 billion approved to borrowers with unresolved COVID-19 loan hold codes.
  24. Evaluation of COVID-19 Economic Injury Disaster Loan Applicants on the U.S. Department of the Treasury’s Do Not Pay ListSource document · Reports and auditsSBA OIG Report 24-18, June 4, 2024, finds $145.2 million in COVID-19 EIDLs and grants disbursed to potentially ineligible Do Not Pay list applicants.
  25. COVID-19: Eta’s Oversight of Short-Time Compensation Did not Detect $129.6 Million in Questioned CostsSource document · Reports and auditsDOL OIG report 19-24-003-03-315: ETA's oversight of Short-Time Compensation did not detect $129.6 million in questioned costs, June 26, 2024.
  26. SBA’s Guaranty Purchases for Paycheck Protection Program LoansSource document · Reports and auditsSBA OIG Report 24-20, July 9, 2024: 203,101 charged-off PPP loans totaling $7.3 billion, with reporting and Treasury referral gaps.
  27. A Review of Pandemic Relief Funding and How It Was Used In Six U.S. Communities Coeur d’Alene, IdahoSource document · Reports and auditsPRAC report on Coeur d'Alene, Idaho: more than $314.4 million from 45 federal pandemic programs, with eight reviewed in detail, July 2024.
  28. SBA’s Processing of COVID-19 Economic Injury Disaster Loan Reconsideration RequestsSource document · Reports and auditsSBA OIG Inspection Report 24-22, August 6, 2024: SBA processed 71 of 83 sampled EIDL reconsideration requests accurately.
  29. Blueprint for Enhanced Program Integrity, Ch. 2 (Aug. 2024)Source document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 2 2024 08 14PRAC Blueprint for Enhanced Program Integrity, Chapter 2 (August 2024): recommendations to policymakers on data access, OIG authorities and fraud laws.
  30. Expert Class Certification Report of J. Daniel Kreis (Exhibit 1) — Bank of America Unemployment Benefits LitigationSource document · Reports and audits
  31. Exhibit 16 - Rebuttal Report of Briggs dated Aug. 9, 2024 — Marshall v. Prestamos CDFI, LLC (Dkt. 139-17, E.D. Pa. No. 5:21-cv-04337)Source document · Reports and auditsPlaintiffs' expert rebuttal (August 2024) faulting a defense report for ignoring Prestamos CDFI's Form 1502 reporting to the SBA.
  32. Exhibit 14 - Rebuttal Report of Manger dated Aug. 9, 2024 — Marshall v. Prestamos CDFI, LLC (Dkt. 139-15, E.D. Pa. No. 5:21-cv-04337)Source document · Reports and auditsExhibit 14 (Doc. 139-15), Marshall v. Prestamos CDFI, No. 5:21-cv-04337-JMG (E.D. Pa.): Manger rebuttal report dated August 9, 2024 on PPP fees.
  33. Exhibit 15: Rebuttal Report of Professor Steven P. Feinstein, August 9, 2024 — Marshall v. Prestamos CDFI, LLCSource document · Reports and audits
  34. OIG Final Report SBA's Oversight of the Community Navigator Pilot Program PerfomranceSource document · Reports and auditsSBA OIG Performance Audit Report 24-25, September 24, 2024: SBA oversight of the $99.9 million Community Navigator Pilot Program.
  35. Review of Yellow’s Compliance with Section 12.05 of its Loan and Guarantee Agreement (SIGPR-A-23-004)Source document · Reports and auditsSIGPR report SIGPR-A-23-004, September 6, 2024: review finds no additional violations of Yellow's $700 million loan compensation limits in Section 12.05.
  36. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities Sheridan County, NebraskaSource document · Reports and auditsPRAC report (September 2024) on pandemic relief funding in Sheridan County, Nebraska: more than $61 million from 31 programs, with six reviewed in detail.
  37. Report and recommendation - United States v. Wade PPP fraud case (2024-09-30)Source document · Reports and audits · United States v. Tracy and Carolyn WadeMagistrate report recommending denial of motion to dismiss superseding indictment, United States v. Wade, No. 23-60173-CR (S.D. Fla.), Doc. 167.
  38. PRAC's Semiannual Report to Congress June 2025Source document · Reports and audits
  39. California State Auditor Report 2020-128/628.1: EDD's Poor Planning and Ineffective Management (Exhibit 89)Source document · Reports and audits
  40. Staff Report on SBA Delinquent Pandemic Loan Collections — House Committee on Small BusinessSource document · Reports and audits · 407100 2024 11 04 Committee On Small Business Releases Staff Report Att0House Committee on Small Business staff report, November 4, 2024: SBA decision to end collections on PPP and COVID EIDL loans of $100,000 or less.
  41. Approved Disaster Assistance Loans Matching COVID-19 EIDLs and PPP Loans with Fraud Hold CodesSource document · Reports and auditsSBA OIG Report 25-03, November 5, 2024: 188 disaster loans totaling $8,127,613 approved despite matching fraud hold codes.
  42. Expert Class Certification Rebuttal Report of William J. Abernathy, Jr. (Exhibit 158)Source document · Reports and audits
  43. Expert Rebuttal Report of Greg J. Regan (Exhibit 162) — Bank of America Unemployment Benefits LitigationSource document · Reports and audits
  44. Joint Report: COVID-19 Data Sharing Project Finds Billions Paid to Same Likely FraudstersSource document · Reports and auditsJoint Labor and SBA inspector general report finding over $1.3 billion paid to the same likely fraudsters in UI and EIDL, December 5, 2024.
  45. Blueprint for Enhanced Program Integrity, Ch. 3 (Dec. 2024)Source document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 3 2024 12 10PRAC Blueprint for Enhanced Program Integrity, Chapter 3 (December 2024): OIG and GAO recommendations on preventing, detecting and responding to fraud.
  46. Audit Report - Executive Office of Labor and Workforce Development - Department of Unemployment AssistanceSource document · Reports and auditsMassachusetts State Auditor report 2022-0221-3S (December 12, 2024) on the Department of Unemployment Assistance: four findings on pandemic benefits.
  47. GAO-25-107368, COVID-19: Information on HHS’s Medical Countermeasures Injury Compensation ProgramSource document · Reports and audits
  48. GAO-24-107301, COVID-19 Relief: States’ and Localities’ Fiscal Recovery Funds Spending as of March 31, 2024Source document · Reports and audits
  49. GAO-26-108587, COVID-19 Relief: States’ and Localities’ Fiscal Recovery Funds Spending Update for 2025Source document · Reports and audits
  50. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities: Marion County, GeorgiaSource document · Reports and auditsPRAC report (January 2025) on pandemic relief funding in Marion County, Georgia: more than $38.8 million from 27 programs, with six reviewed in detail.
  51. Senate Bill Report — SB 5108Source document · Reports and audits · 2025 01 16 A32363 D274658 Bill Report 5108 Sba Bft 25Senate Bill Report on SB 5108 (January 14, 2025), regulating service contracts and protection product guarantees and provider financial responsibility.
  52. Senate Bill Report — SB 5280Source document · Reports and audits · 2025 01 23 A32437 D275412 Bill Report 5280 Sba Bft 25Senate Bill Report on SB 5280 (as of January 21, 2025): virtual currency kiosk limits of $1,000 per day, fee caps and consumer disclosures.
  53. Senate Bill Report — SB 5451Source document · Reports and audits · 2025 01 29 A32584 D276349 Bill Report 5451 Sba Bft 25Senate Bill Report on SB 5451 (January 27, 2025): a quantum technology advisory committee and grant program at the Washington State Department of Commerce.
  54. Senate Bill Report — SB 5419Source document · Reports and audits · 2025 01 29 A32584 D276373 Bill Report 5419 Sba Bft 25Senate Bill Report on SB 5419 (as of January 27, 2025): fire loss reports go to the Insurance Commissioner within 30 days, with confidentiality rules.
  55. Senate Bill Report — SB 5262Source document · Reports and audits · 2025 01 30 A32585 D276634 Bill Report 5262 Sba Bft 25Washington Senate Bill Report on SB 5262 (as of January 28, 2025): repeals and technical corrections to statutes administered by the insurance commissioner
  56. Senate Bill Report — SB 5328Source document · Reports and audits · 2025 01 30 A32585 D276651 Bill Report 5328 Sba Bft 25Washington Senate bill report on SB 5328, which would license and regulate earned wage access providers through the Department of Financial Institutions.
  57. Senate Bill Report — SB 5610Source document · Reports and audits · 2025 02 06 A32664 D277905 Bill Report 5610 Sba Bft 25Senate Bill Report on SB 5610 (February 4, 2025): equine industry tax credit, Horse Racing Commission fees and a $1.5 million annual account transfer.
  58. Senate Bill Report — SB 5563Source document · Reports and audits · 2025 02 06 A32664 D277906 Bill Report 5563 Sba Bft 25Senate Bill Report on SB 5563 (as of February 4, 2025): Washington Horse Racing Commission rules, race limits and parimutuel withholding changes.
  59. Senate Bill Report — SB 5589Source document · Reports and audits · 2025 02 06 A32664 D277907 Bill Report 5589 Sba Bft 25Senate Bill Report on SB 5589 (February 4, 2025): study by the Insurance Commissioner of credit history and insurance scores in personal insurance rates.
  60. Senate Bill Report — SB 5708Source document · Reports and audits · 2025 02 13 A32754 D279234 Bill Report 5708 Sba Bft 25Washington Senate Bill Report on SB 5708 (protecting Washington children online), as of February 10, 2025: age estimation, data limits and addictive feeds.
  61. Senate Bill Report — SB 5677Source document · Reports and audits · 2025 02 13 A32754 D279544 Bill Report 5677 Sba Bft 25Washington Senate Bill Report on SB 5677 (as of February 11, 2025), on funding and reporting rules for Associate Development Organizations.
  62. Senate Bill Report — SB 5622Source document · Reports and audits · 2025 02 19 A32828 D280816 Bill Report 5622 Sba Bft 25Washington Senate Bill Report on SB 5622 (as of February 14, 2025): age limits on sales of diet pills and weight loss or muscle building supplements.
  63. Senate Bill Report — SB 5721Source document · Reports and audits · 2025 02 19 A32828 D280817 Bill Report 5721 Sba Bft 25Senate Bill Report on SB 5721 (as of February 17, 2025): a right to appraisal in auto policies issued or renewed on or after January 1, 2026.
  64. Senate Bill Report — SB 5754Source document · Reports and audits · 2025 02 19 A32828 D280818 Bill Report 5754 Sba Bft 25Washington Senate Bill Report on SB 5754, creating the Washington state public bank, as of February 17, 2025: activation, board, powers and bonds.
  65. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities: White Earth Nation Reservation in MinnesotaSource document · Reports and auditsPRAC report (March 2025) on pandemic relief funding at the White Earth Nation Reservation in Minnesota: more than $278 million from 56 programs.
  66. This statement makes sense. Lots of lenders report wild inaccuracies in data dump. This is not aSource document · Reports and auditsExhibit 4 (Document 68-4), Case 4:21-cv-00110-SDJ: July 16, 2020 Kabbage emails on a Reuters request about SBA PPP loan data inaccuracies.
  67. Report LimitationsSource document · Reports and audits
  68. Senate Bill Report — HB 1006Source document · Reports and audits · 2025 03 13 A32964 D283745 Bill Report 1006 Sba Bft 25Senate Bill Report on HB 1006 (as of March 6, 2025): financial responsibility rules for service contract and protection product guarantee providers.
  69. Senate Bill Report — SHB 1080Source document · Reports and audits · 2025 03 13 A32964 D283746 Bill Report 1080 S Sba Bft 25Senate Bill Report on SHB 1080, as of March 5, 2025: lodging fee disclosure requirements with civil penalties up to $10,000 per violation.
  70. Senate Bill Report — HB 1269Source document · Reports and audits · 2025 03 13 A32964 D283747 Bill Report 1269 Sba Bft 25Senate Bill Report on HB 1269, pawnbroker fees and interest rates, as of March 5, 2025: interest rises to 5 percent and loan term falls to 60 days.
  71. Senate Bill Report — SHB 1081Source document · Reports and audits · 2025 03 19 A33054 D284683 Bill Report 1081 S Sba Bft 25Senate Bill Report on SHB 1081, as of March 14, 2025: appraisal and cancellation rights for owners of solicited real estate, enforced under the CPA.
  72. Senate Bill Report — 2SHB 1516Source document · Reports and audits · 2025 03 19 A33054 D284688 Bill Report 1516 S2 Sba Bft 25Washington Senate Bill Report on 2SHB 1516: an OIC study of insurance options for permanently affordable homeownership units, report due December 31, 2026.
  73. Senate Bill Report — HB 1327Source document · Reports and audits · 2025 03 19 A33054 D284691 Bill Report 1327 Sba Bft 25Senate Bill Report on HB 1327 (as of March 14, 2025), passed House 91-5: Washington Horse Racing Commission and parimutuel withholding changes.
  74. How the PRAC Fights FraudSource document · Reports and audits · Report Prac Fraud Task Force 2 Pager 2025 03 25PRAC two-pager, March 25, 2025: How the PRAC Fights Fraud, with PACE support on over 1,000 investigations and a table of Fraud Task Force cases.
  75. GAO-25-107588, COVID-19: Update on Key Indicators, the Federal Response, and Implementation of GAO RecommendationsSource document · Reports and auditsGAO-25-107588 (July 2025): COVID-19 update reporting about $4.65 trillion in relief funds and fraud charges against at least 3,205 defendants.
  76. Blueprint for Enhanced Program Integrity, Ch. 4 (April 2025)Source document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 4 2025 04 04PRAC Blueprint for Enhanced Program Integrity, Chapter 4 (April 2025): whole-of-government oversight of more than $5 trillion in pandemic relief.
  77. Eligibility of PPP Loans Exceeding Maximum Size StandardsSource document · Reports and auditsSBA OIG report 25-14: SBA did not validate size eligibility for 48 of 64 reviewed PPP loans, about $343 million, May 1, 2025.
  78. A Review of Pandemic Relief Funding and How It Was Used in Six U.S. Communities: Jicarilla Apache Nation Reservation in New MexicoSource document · Reports and auditsPRAC report (June 2025) on how the Jicarilla Apache Nation Reservation in New Mexico used $80 million from 42 federal pandemic relief programs.
  79. H.R. 4549, Office of Rural Affairs Enhancement ActSource document · Reports and audits · 407289 2025 07 22 The House Committee On Small Business Reports Five Att1H. R. 4549, Office of Rural Affairs Enhancement Act, introduced July 21, 2025: qualifications, outreach duties and annual reports for SBA's rural office.
  80. SBA OIG Audit Report 25-23 — Collection Efforts on Delinquent COVID-19 EIDLsSource document · Reports and auditsSBA OIG Report 25-23, August 12, 2025: SBA charged off over $47 billion in delinquent COVID-19 EIDLs, recovering less than 1 percent in liquidation.
  81. Order on Joint Status Report — Marshall v. Prestamos CDFI, LLCSource document · Reports and audits
  82. Chapter 5: Cross-Cutting ProjectsSource document · Reports and audits · Report Prac Blueprint Enhanced Program Integrity Chapter 5 2025 09 02PRAC Blueprint for Enhanced Program Integrity, Chapter 5 (September 2025): lessons from cross-cutting OIG projects on pandemic oversight.
  83. Report - Report Dol Oig Covid 19 Recovery Of Millions In Pandemic Related Ui Overpayments Impr 2025 09 25Source document · Reports and audits · Report Dol Oig Covid 19 Recovery Of Millions In Pandemic Related Ui Overpayments Impr 2025 09 25DOL OIG Report 19-25-009-03-315 (September 25, 2025): Michigan and Massachusetts improperly waived pandemic UI overpayments, over $240 million.
  84. RJN 2 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 590-4, S.D. Cal. No. 3:21-md-02992)Source document · Reports and audits
  85. RJN 7 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 590-9, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsRJN 7: CRS report on unemployment rates during the COVID-19 pandemic, filed in the Bank of America unemployment case, 10/17/25.
  86. RJN 3 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 590-5, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsFinCEN pandemic fraud press releases and advisories, filed October 17, 2025 as a Bank of America judicial-notice exhibit.
  87. RJN 8 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 590-10, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsCalifornia EDD news release (September 19, 2020) announcing a two-week claims reset, filed as a Bank of America judicial-notice exhibit.
  88. Exhibit 32 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 565-8, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsPlaintiffs' labor economist report (March 4, 2025) on the harm to cardholders denied access to unemployment benefits by Bank of America.
  89. RJN 15 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 590-17, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsRJN 15: California State Auditor's January 26, 2021 audit faulting EDD's pandemic claims handling, filed in the Bank of America case, 10/17/25.
  90. Maryland Department of Labor - Division of Unemployment Insurance - Part 2 - Unemployment Benefits - 01-06-26Source document · Reports and auditsMaryland legislative audit (January 6, 2026) of unemployment benefits reports $807.4 million in overpayments not timely pursued for recovery.
  91. Exhibit 1 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 611-3, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsPlaintiffs' labor economist report (March 4, 2025), refiled January 8, 2026, on harm to cardholders denied access to unemployment benefits.
  92. Exhibit 1 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 614-3, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsExhibit 1: plaintiffs' expert Jay Minnucci's report faulting Bank of America's EDD claims call center, No. 3:21-md-02992-GPC-MSB (S.D. Cal.), 01/08/26.
  93. Exhibit PX8 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 634-9, S.D. Cal. No. 3:21-md-02992)Source document · Reports and auditsPlaintiffs' expert J. Daniel Kreis's rebuttal to Bank of America's fraud experts in the unemployment card case.
  94. Exhibit PX1 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 634-2, S.D. Cal. No. 3:21-md-02992)Source document · Reports and audits
  95. Exhibit PX29 — In re Bank of America California Unemployment Benefits Litigation (Dkt. 634-30, S.D. Cal. No. 3:21-md-02992)Source document · Reports and audits
  96. GAO-26-107727, K-12 EDUCATION: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant MonitoringSource document · Reports and auditsGAO-26-107727, January 29, 2026: GAO report on ARPA maintenance of equity for K-12 relief funds, with three recommendations to Education.
  97. 2 reason I did not focus on this in my report is that many 11:51AMSource document · Reports and auditsHX 52, East video deposition of May 15, 2025, No. 21-MD-02992-GPC-MSB, Document 678-3, filed February 20, 2026.
  98. Recovery Rebate Credit Payments Were Issued to 300,000 Ineligible TaxpayersSource document · Reports and auditsTIGTA audit 2026-406-007: IRS sent $447.8 million in Recovery Rebate Credit payments to 300,843 ineligible taxpayers, February 23, 2026.
  99. undatedFederal Reserve Section 13(3) Periodic Report — January 10, 2022Source document · Reports and auditsFederal Reserve section 13(3) report, January 10, 2022: the PPP liquidity facility had $33,853,162,435 in advances outstanding.
  100. undatedFederal Reserve Section 13(3) Periodic Report — April 11, 2022Source document · Reports and auditsFederal Reserve Section 13(3) report of April 11, 2022: PPPLF advances down to $23.5 billion as of March 31, 2022.
  101. undatedFederal Reserve Section 13(3) Periodic Report — July 11, 2022Source document · Reports and auditsFederal Reserve report of July 11, 2022: $17,905,882,736 in PPPLF advances outstanding as of June 30, 2022.
  102. undatedPeriodic Report: Update on Outstanding Lending Facilities — October 11, 2022Source document · Reports and auditsFederal Reserve Board periodic report of October 11, 2022 on section 13(3) facilities: PPPLF advances of $13,958,974,789 as of September 30, 2022.
  103. undatedFederal Reserve Section 13(3) Periodic Report — January 10, 2023Source document · Reports and auditsFed Section 13(3) report of January 10, 2023: PPP Liquidity Facility advances of $11,449,517,494 as of December 31, 2022.
  104. undatedFederal Reserve Section 13(3) Periodic Report — April 10, 2023Source document · Reports and auditsFederal Reserve section 13(3) report, April 10, 2023: the PPP liquidity facility had $9,165,801,521 in advances outstanding.
  105. undatedFederal Reserve Section 13(3) Periodic Report — July 10, 2023Source document · Reports and auditsFederal Reserve Section 13(3) report of July 10, 2023: PPPLF advances down to $7.2 billion as of June 30, 2023.
  106. undatedPeriodic Report: Update on Outstanding Lending Facilities — October 10, 2023Source document · Reports and auditsFederal Reserve Board section 13(3) periodic report, October 10, 2023: PPPLF advances of $4,992,975,756 outstanding as of September 30, 2023.
  107. undatedAnnual Report - 2020 Final Foreclosure Fairness Program Annual Report Combined 439800C3 Da6Source document · Reports and audits · 2020 Final Foreclosure Fairness Program Annual Report Combined 439800C3 Da6Washington Commerce 2019 Foreclosure Fairness Program report (August 2020) under RCW 61.24.163: 560 referrals and declining fee revenue.
  108. undatedCOVID-19 tourism recovery interim reportSource document · Reports and audits · 2022 2022Commercelegreports Oedc Covid Recovery Tourism 99F7222D Aeb6 4A53Washington Commerce interim report to the Legislature, September 15, 2022, on a $12 million COVID-19 tourism recovery marketing allocation.
  109. undatedAspr Could Improve Its Oversight of the Hospital Preparedness Program to Ensure That CrisiSource document · Reports and auditsHHS OIG audit report A-01-21-01502, January 2023: ASPR oversight of Hospital Preparedness Program crisis standards of care and nondiscrimination laws.
  110. undatedBy Requiring Emergency Preparedness Plans for Independent Labs Cms Could Better Ensure ThaSource document · Reports and auditsHHS OIG audit A-09-23-03003: CMS should consider requiring independent labs to have emergency preparedness plans, September 2025.
  111. undatedCdc Provided Oversight and Assistance However Elc Recipients Still Faced Challenges in ImpSource document · Reports and auditsHHS OIG audit A-05-22-00010: CDC oversaw $10 billion in school screening testing funds; recipients reported implementation challenges, September 2023.
  112. undatedCertain For-Profit Nursing Homes May Not Have Complied With Federal Requirements (Infection Preventionist)Source document · Reports and auditsHHS OIG audit report A-01-22-00001, August 2024: for-profit nursing homes and Federal infection preventionist requirements.
  113. undatedSBA Management Review: Office of Capital AccessSource document · Reports and auditsHouse Small Business Committee hearing of May 18, 2022 with SBA's Patrick Kelley on the Office of Capital Access and COVID EIDL closure.
  114. undatedCms Recovered Medicare Payments to Providers under the Covid 19 Accelerated and Advance PaSource document · Reports and auditsHHS OIG audit report A-05-23-00005, September 2024: CMS recovered COVID-19 Accelerated and Advance Payments in compliance with federal requirements.
  115. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting (February 14, 2023)Source document · Reports and auditsArizona House Committee on Commerce report of regular meeting, February 14, 2023: bill actions and votes including HB2108, HB2780 and HB2251.
  116. undatedA Review Of The SBIC ProgramSource document · Reports and auditsHouse Small Business subcommittee hearing reviewing the SBIC program, October 27, 2021, Document Number 117-038, with three investment fund witnesses.
  117. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting for February 3, 2026Source document · Reports and auditsArizona House Commerce Committee report of the February 3, 2026 meeting: votes on HB2682 rental assistance, HB2309 earned wage access and other bills.
  118. undatedStatement of the Hon. Kweisi Mfume on A Review and Assessment of the SBA HUBZone ProgramSource document · Reports and auditsHon. Kweisi Mfume statement on the SBA HUBZone program, July 14, 2022: unmet 3 percent goal and 4,870 participants as of May 20, 2022.
  119. undatedJEC, CHC, House Small Business Committee Release Report on Hispanic Businesses, EntrepreneurshipSource document · Reports and auditsJEC, CHC and House Small Business Committee release, November 4, 2021: report on nearly five million Hispanic-owned businesses and pandemic impacts.
  120. undatedUnder The Microscope: Reviewing Key SBA Programs With Associate Administrator FrostSource document · Reports and auditsHouse Small Business Committee hearing, May 15, 2024, Document Number 118-051: SBA Associate Administrator Kathryn Frost on 7a rules and SBLC licenses.
  121. undatedStatement of the Hon. Nydia M. Velázquez on 'SBA Management Review: Office of Credit Risk Management'Source document · Reports and auditsStatement of the Hon. Nydia M. Velázquez, February 5, 2020, on SBA's Office of Credit Risk Management and its $120 billion 7(a) and 504 portfolios.
  122. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting (January 31, 2023)Source document · Reports and auditsArizona House Commerce Committee minutes, January 31, 2023: votes on six House bills including HB2019 and HB2498, with HB2108 and HB2228 held.
  123. undatedStatement of the Hon. Nydia Velazquez on Stolen Taxpayer Funds: Reviewing the SBA and OIG Reports of Fraud in Pandemic Lending ProgramsSource document · Reports and auditsHon. Nydia Velazquez statement, July 13, 2023, on the SBA OIG's $200 billion pandemic fraud estimate and SBA's $36 billion finding.
  124. undatedChairwoman Velázquez Statement on May Jobs ReportSource document · Reports and auditsStatement by Chairwoman Velázquez, June 4, 2021, on the May jobs report: over 2 million jobs and 50% of May gains from leisure and hospitality.
  125. undatedChairwoman Velázquez on GAO Report Detailing Risks of Fraud, Lack of Oversight, and Obstruction in PPP LoansSource document · Reports and auditsStatement by Chairwoman Velázquez, June 25, 2020, on a GAO report on PPP oversight and SBA's refusal of GAO requests for information.
  126. undatedChu Conducts Review of SBA Technology Systems and Modernization EffortsSource document · Reports and auditsHouse Small Business subcommittee hearing, July 22, 2020, chaired by Rep. Chu, on SBA technology systems, E-Tran and IT modernization.
  127. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting - March 14, 2023Source document · Reports and auditsArizona House Committee on Commerce minutes, March 14, 2023: action on SB1164 and SB1191, SB1167 and SCR1033 held, with SB 1191 fact sheet.
  128. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting for March 18, 2025Source document · Reports and auditsArizona House Committee on Commerce report for March 18, 2025: votes on SB1025, SB1062, SB1373 and other Senate bills, with public comments and roll calls.
  129. undatedStatement of the Hon. Nydia M. Velazquez on Review of SBA’s Top Management and Performance Challenges in Fiscal YearSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, January 12, 2022, on SBA's Fiscal Year 2022 management challenges and fraud in COVID-EIDL and PPP.
  130. undatedStatement of the Hon. Sharice Davids on A Review of the SBIC ProgramSource document · Reports and auditsStatement of the Hon. Sharice Davids on the SBIC Program, October 27, 2021: 2,533 financings in FY 2020; about 5% went to minority-owned firms.
  131. undatedCardin Releases Report on Women’s Entrepreneurship and Convenes HearingSource document · Reports and auditsSen. Ben Cardin release, July 26, 2023: Senate Small Business Committee report on women's entrepreneurship, capital access and child care.
  132. undatedStatement of the Hon. Jared Golden on SBA Management Review: Office of Government Contracting and Business DevelopmentSource document · Reports and auditsStatement of the Hon. Jared Golden, September 15, 2020, at a hearing on SBA's Office of Government Contracting and Business Development.
  133. undatedStatement of the Hon. Nydia M. Velazquez on Under the Microscope: Reviewing the SBA’s Small Business Size StandardsSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, February 6, 2024, on SBA size standards: 40% fewer small businesses in the federal contracting ecosystem.
  134. undatedSBA Contracting Office Review Hearing, Sept. 15, 2020Source document · Reports and auditsHouse Small Business subcommittee hearing, September 15, 2020, on SBA's Office of Government Contracting and Business Development.
  135. undatedChairwoman Velázquez Releases Report on How Trump 2021 Budget Fails Small BusinessesSource document · Reports and auditsPress release, February 19, 2020: Velázquez report says Trump's 2021 budget cuts SBA's budget 17.9%, from $998.4 million to $819.1 million.
  136. undatedDr. Rand Paul Releases Report on Inflation’s Effect on American Families and Small BusinessesSource document · Reports and auditsPress release, January 18, 2022: Sen. Rand Paul releases The Hidden Tax, a report tying $4.9 trillion in COVID-19 stimulus to inflation.
  137. undatedChairman Williams: “Under the Microscope: Reviewing Key SBA Programs with Associate Administrator Frost”Source document · Reports and auditsChairman Williams's May 15, 2024 opening statement at a House Small Business hearing on SBA credit risk, 7(a) lending rules and EIDL collection.
  138. undatedChairwoman Velázquez on SBA Actions in Response to House Report on Fraud in the Paycheck Protection ProgramSource document · Reports and auditsStatement by Chairwoman Nydia M. Velázquez, December 8, 2022, on SBA suspending Blueacorn and Womply after a House subcommittee report on PPP fraud.
  139. undatedChairman Rubio Releases Statement on SBA Inspector General’s Initial Report on Suspected EIDL FraudSource document · Reports and auditsStatement of Senator Marco Rubio, October 28, 2020, on the SBA Inspector General's initial report warning of fraud in the COVID-19 EIDL program.
  140. undatedSBA Management Review: Office of Capital AccessSource document · Reports and auditsHouse Small Business Committee hearing, May 18, 2022 (No. 117-056): SBA's Patrick Kelley on the Office of Capital Access, PPP, EIDL and 7(a) lending.
  141. undatedChairwoman Velázquez on June Jobs ReportSource document · Reports and auditsCommittee statement, July 8, 2022: Chairwoman Velázquez on the June jobs report, citing 9 million jobs added and a 3.6% unemployment rate.
  142. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting for January 27, 2026Source document · Reports and auditsArizona House Committee on Commerce meeting report, January 27, 2026: action on ten bills including HB2690 on unemployment benefits and HB2555 on cash.
  143. undatedSBA Contracting Office Review Hearing, June 23, 2022Source document · Reports and auditsHouse Small Business Committee hearing, June 23, 2022 (No. 117-059): SBA's Bibi Hidalgo on federal contracting goals, HUBZone and 8(a) programs.
  144. undatedUnder The Microscope: Reviewing The SBA's Small Business Size StandardsSource document · Reports and auditsHouse Small Business Committee hearing on SBA size standards and federal contracting, February 6, 2024, Small Business Committee Document Number 118-039.
  145. undatedLuetkemeyer: “SBA Management Review: Office of International Trade”Source document · Reports and auditsRanking Member Luetkemeyer's statement at a September 20, 2022 House Committee on Small Business hearing on the SBA Office of International Trade.
  146. undatedIndependent Report Reaffirms Cardin Policies Increased Equity in Paycheck Protection ProgramSource document · Reports and auditsSenate Small Business Chair Ben Cardin statement, January 28, 2022, on an independent report finding the third PPP round the most equitable.
  147. undatedStatement of the Hon. Nydia Velazquez on Reviewing SBA’s Office of Advocacy Report on the Regulatory Flexibility ActSource document · Reports and auditsStatement of the Hon. Nydia Velazquez, June 22, 2023, on SBA Office of Advocacy's Regulatory Flexibility Act work in FY 2022.
  148. undatedStatement of Hon. Dean Phillips on An Empirical Review of the Paycheck Protection ProgramSource document · Reports and auditsHon. Dean Phillips statement on an empirical review of PPP, March 16, 2022: early access problems and average loans of $199,951 versus about $44,000.
  149. undatedGovInfo, "A Review and Assessment of the SBA HUBZone Program" hearing Lillard testimonySource document · Reports and audits
  150. undatedA Review Of The SBIR-STTR ProgramSource document · Reports and auditsSenate Small Business Committee hearing reviewing the SBIR and STTR programs, September 22, 2021, S. Hrg. 117-212, with statements for and against.
  151. undatedArizona House of Representatives Committee on Commerce Report of Regular Meeting (February 13, 2024)Source document · Reports and auditsArizona House Committee on Commerce report of its February 13, 2024 regular meeting, with actions on HB2770, HB2734, HB2592 and other bills.
  152. undatedChairwoman Velázquez on February Jobs ReportSource document · Reports and auditsHouse Small Business Chairwoman Nydia M. Velázquez statement on the February jobs report, March 6, 2020, citing coronavirus risks and SBA disaster loans.
  153. undatedSBA Management Review: Office of International TradeSource document · Reports and auditsHouse Small Business Committee hearing, September 20, 2022 (No. 117-067): SBA's Gabriel Esparza on the Office of International Trade and STEP grants.
  154. undatedStatement of the Hon. Nydia M. Velazquez on SBA Management Review: Office of Capital AccessSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, May 18, 2022, on SBA's Office of Capital Access: 504 loan limit, small-dollar 7(a) loans and COVID-EIDL closure.
  155. undatedSmall Business Subcommittee on Economic Growth, Tax, and Capital Access Holds Hearing Reviewing the SBIC and SBIR Programs' Impact on Small BusinessesSource document · Reports and auditsApril 16, 2024 release: House small business subcommittee Chairman Dan Meuser’s hearing on the SBIC and SBIR programs and HR 5333.
  156. undatedErnst Previews Leadership of Small Business CommitteeSource document · Reports and auditsIncoming Senate Small Business Committee Chair Joni Ernst statement, January 7, 2025, previewing the committee's work and naming senators joining her.
  157. undatedChairwoman Velázquez on November Jobs ReportSource document · Reports and auditsStatement by House Small Business Committee Chairwoman Nydia M. Velázquez, December 4, 2020, on the November jobs report and the Heroes Act.
  158. undatedCommittee on Small Business Releases Interim Staff Report on Investigation into the SBA’s MOU with the State of MichiganSource document · Reports and auditsHouse Small Business Committee release, December 11, 2024: interim staff report on the SBA's voter registration MOU with the Michigan Department of State.
  159. undatedShaheen, Ernst Send Bipartisan Letter Urging a Comprehensive Review of Veterans’ Small Business Lending ProgramsSource document · Reports and auditsSenators Shaheen and Ernst's February 13, 2024 letter asking GAO to review how SBA and other agencies help veterans gain access to capital.
  160. undatedStatement of The Hon. Andy Kim on A Review of PPP ForgivenessSource document · Reports and auditsStatement of the Hon. Andy Kim, September 25, 2020, on PPP forgiveness: GAO counted about 56,000 lender decisions, just over 1% of 5.2 million loans.
  161. undatedReviewing The Sba's Office Of Advocacy Report On The Regulatory Flexibility ActSource document · Reports and auditsHouse Small Business Committee hearing of June 22, 2023 on the SBA Office of Advocacy's Regulatory Flexibility Act report, with testimony by Major Clark.
  162. undatedChairman Williams: “Stolen Taxpayer Funds: Reviewing the SBA and OIG Reports of Fraud in Pandemic Lending Programs”Source document · Reports and auditsChairman Roger Williams' opening statement, July 13, 2023 House Small Business hearing on SBA and OIG reports of pandemic lending fraud.
  163. undatedErnst Calls on SBA to Review Lenders Removed from USDA Loan ProgramSource document · Reports and auditsSenate Small Business Chair Ernst release, June 11, 2026: letter asks SBA to review 7(a) lenders removed from USDA's OneRD loan guarantee program.
  164. undatedStatement of the Hon. Nydia M. Velazquez on Under the Microscope Reviewing Key SBA Programs with Associate Administrator FrostSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, May 15, 2024: SBA screened 49.3 million pandemic relief applications and blocked 2.46 million for likely fraud.
  165. undatedA Year in Review: The State of Small Business in AmericaSource document · Reports and auditsHouse Committee on Small Business hearing, December 12, 2023 (Document Number 118-033), with four witnesses on the state of small business in America.
  166. undatedOversight of the U.S. Small Business Administration and Review of the President's Fiscal Year 2024 Budget ProposalSource document · Reports and auditsSenate Small Business Committee hearing of March 22, 2023 (S. Hrg. 118-88) on SBA oversight and the FY 2024 budget, with Administrator Guzman.
  167. undatedSBA Management Review: Office of AdvocacySource document · Reports and auditsHouse small business subcommittee hearing, April 6, 2022: SBA Deputy Chief Counsel for Advocacy Major Clark on the Office of Advocacy and the RFA.
  168. undatedStatement of the Hon. Dean Phillips on A Review of the SBA’s Grant ProgramsSource document · Reports and auditsStatement of the Hon. Dean Phillips, May 27, 2021, at a hearing on SBA grant programs: SVOG's $15 billion and the Restaurant Revitalization Fund.
  169. undatedExploring SBA Programs: Reviewing the SBIC and SBIR Programs’ Impact on Small BusinessesSource document · Reports and auditsOpening statement of Subcommittee Chairman Meuser, April 16, 2024 House Small Business hearing on the SBIC and SBIR programs and SBIR/STTR reauthorization.
  170. undatedAn Empirical Review of the Paycheck Protection ProgramSource document · Reports and auditsHouse Small Business subcommittee hearing, March 16, 2022 (No. 117-050): GAO's William Shear and other witnesses on PPP lending across program phases.
  171. undatedReview Of SBA's Top Management And Performance Challenges In Fiscal Year 2022 And SBA OIG's Semiannual Report To CongressSource document · Reports and auditsHouse Small Business Committee hearing, January 12, 2022 (No. 117-042): SBA Inspector General Mike Ware on PPP and EIDL fraud and SBA challenges.
  172. undatedSBA Management Review: Office of Credit Risk ManagementSource document · Reports and auditsHouse Small Business Committee hearing, February 5, 2020: OCRM Director Susan Streich on SBA lender oversight and the 7(a) Lending Oversight Reform Act.
  173. undatedStatement of the Hon. Nydia M. Velazquez on SBA Management Review: Office of International TradeSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, September 20, 2022, on SBA's Office of International Trade and STEP: $832 million in export sales in FY 2021.
  174. undatedCardin Releases Report on the Catastrophic Impact of Budget Cuts on America’s Small BusinessesSource document · Reports and auditsSenator Ben Cardin releases report, May 19, 2023, on how budget cuts and a debt default would affect small businesses and SBA programs.
  175. undatedVan Duyne: “An Empirical Review of the Paycheck Protection Program”Source document · Reports and auditsRanking Member Beth Van Duyne's March 16, 2022 opening statement at a House Small Business subcommittee PPP hearing: forgiveness, Treasury, fintech fraud.
  176. undatedOversight Of The U.S. Small Business Administration And Review Of The President's Fiscal Year 2025 Budget ProposalSource document · Reports and auditsS. Hrg. 118-383: Senate Small Business Committee oversight hearing with SBA Administrator Guzman on the Fiscal Year 2025 budget, March 20, 2024.
  177. undatedCommittee Report Finds Trump Immigration Crackdown Is Crippling Immigrant Entrepreneurs and Main Street BusinessesSource document · Reports and auditsHouse Small Business Committee minority release, December 19, 2025: Velázquez staff report on immigration enforcement and immigrant entrepreneurs.
  178. undatedStatement of the Hon. Jared Golden on SBA Management Review: Office of AdvocacySource document · Reports and auditsHon. Jared Golden statement on SBA's Office of Advocacy, April 6, 2022: FY2021 comment letters, roundtables and Regulatory Flexibility Act work.
  179. undatedICYMI: Chairman Williams, Committee on Small Business, Release Interim Staff Report on the SBA’s Voter Registration ActivitiesSource document · Reports and auditsDecember 12, 2024: House Small Business Chairman Williams releases an interim staff report on SBA voter registration work in Michigan under E.O. 14019.
  180. undatedEnglish/ Español: Rubio Calls on AG Barr for Immediate Review of PPP Loans to Planned Parenthood AffiliatesSource document · Reports and auditsJuly 7, 2020 English/Español release: Sen. Marco Rubio asks Attorney General William Barr to review PPP loans to Planned Parenthood affiliates.
  181. undatedLuetkemeyer: “SBA Management Review: Office of Government Contracting and Business Development”Source document · Reports and auditsRanking Member Blaine Luetkemeyer's June 23, 2022 opening statement at a House hearing on SBA's Office of Government Contracting and Business Development.
  182. undatedErnst Calls for Complete Halt and Full Audit of Fraud-Filled Contracting ProgramSource document · Reports and auditsSenate Small Business Committee release, December 8, 2025: Ernst asks 22 agencies to halt 8(a) sole-source awards and pushes a full program audit.
  183. undatedStatement of the Hon. Nydia M. Velázquez on SBA Management Review: Office of Field OperationsSource document · Reports and auditsVelázquez statement, January 29, 2020, on SBA's Office of Field Operations: staff down from 813 in FY14 to 687, OIG and GAO findings.
  184. undatedA Review of PPP ForgivenessSource document · Reports and auditsHouse Small Business subcommittee hearing of September 25, 2020 on PPP loan forgiveness, with testimony from a lender and three small businesses.
  185. undatedCommittee on Small Business Releases Report on Federal Agency Compliance with RFASource document · Reports and auditsHouse Small Business Committee release, May 22, 2024: Chairman Williams releases staff report on a 15-month investigation of agency RFA compliance.
  186. undatedReview Of SBA Entrepreneurial Development Programs And InitiativesSource document · Reports and auditsSenate Small Business Committee hearing on SBA entrepreneurial development programs, February 1, 2022, S. Hrg. 117-241: SBDCs, WBCs, SCORE.
  187. undatedA Review of the SBA's Grant ProgramsSource document · Reports and auditsHouse Small Business oversight subcommittee hearing on SBA's SVOG and RRF grant programs, May 27, 2021, Committee Document Number 117-016.
  188. undatedExploring SBA Programs: Reviewing The SBIC And SBIR Programs' Impact On Small BusinessesSource document · Reports and auditsHouse Small Business subcommittee hearing of April 16, 2024 on SBA's SBIC and SBIR programs and SBIR/STTR reauthorization, with four witnesses.
  189. undatedCommittee on Small Business Releases Staff Report on Investigation into Fraud in the SBA’s COVID-19 Lending ProgramsSource document · Reports and auditsHouse Small Business Committee staff report on SBA COVID lending fraud, November 1, 2024: about $200 billion, including $136 billion in COVID EIDL.
  190. undatedErnst, Shaheen Call for Comprehensive Review of Veterans’ Small Business Lending ProgramsSource document · Reports and auditsRelease, February 14, 2024, on a letter from Sens. Joni Ernst and Jeanne Shaheen asking GAO to review veterans' financial literacy and access to capital.
  191. undatedWTAS: Industry Stakeholders React to Committee Staff Report on Biden-Harris Administration’s Non-compliance with RFASource document · Reports and auditsHouse Small Business release, August 21, 2024: three industry groups praise the Committee staff report on agency noncompliance with the RFA.
  192. undatedLuetkemeyer: “SBA Management Review: Office of Capital Access”Source document · Reports and auditsRanking Member Blaine Luetkemeyer statement, May 18, 2022, at a House Small Business hearing on the SBA Office of Capital Access and EIDL fraud.
  193. undatedStatement of the Hon. Nydia M. Velazquez on SBA Management Review: Office of Government Contracting and Business DevelopmentSource document · Reports and auditsStatement of the Hon. Nydia M. Velazquez, June 23, 2022, on SBA's Office of Government Contracting; HUBZone goal never met, 23% goal met.
  194. undatedCommittee on Small Business Holds Hearing Reviewing Key SBA ProgramsSource document · Reports and auditsHouse Small Business Committee release, May 15, 2024, on its hearing with SBA Associate Administrator Frost: direct lending, PPP appeals, Funding Circle.
  195. undatedRubio: Small Business Committee Will Use Subpoena Power to Review Paycheck Protection Program ComplianceSource document · Reports and auditsSen. Marco Rubio release, April 20, 2020: Small Business Committee to review PPP certifications and use subpoena power if companies do not cooperate.
  196. undatedErnst Releases New Report Showing How SBA Was Scammed for Billions of COVID Dollars, Demands Biden Recollect the CashSource document · Reports and auditsSen. Joni Ernst release, November 14, 2023: new report on SBA COVID-19 relief fraud and questioning of SBA Inspector General Hannibal Ware.
  197. undatedSBA Management Review: Office of Field OperationsSource document · Reports and auditsHouse Small Business Committee hearing of January 29, 2020 on SBA's Office of Field Operations, with Associate Administrator Michael A. Vallante.
  198. undatedReview of the Small Business Investment Company ProgramSource document · Reports and auditsSenate Small Business Committee hearing reviewing the Small Business Investment Company program, June 9, 2021, S. Hrg. 117-211, with two SBIC witnesses.
  199. undatedClyburn Letter to SBA IG Ware on FinTech ReportSource document · Reports and auditsHouse Select Subcommittee letter, December 1, 2022: Chairman Clyburn asks the SBA Inspector General to review fintech roles in PPP fraud.
  200. undatedCongress House Select Subcommittee Fintech Report Womply Kabbage Bluevine Sections 2022 12 01 TextSource document · Reports and audits
  201. undatedA Review of FEMA Funding for COVID-19 Response and ReliefSource document · Reports and auditsDHS OIG report OIG-22-72 (September 16, 2022) reviewing about $49.3 million in FEMA COVID-19 relief funds sent to six locations; no recommendations.
  202. undatedAudit Report - Dr0009 Cpa Customer Guidebook AltSource document · Reports and audits · Dr0009 Cpa Customer Guidebook AltBiz2Credit PPP Loan Process Customer Guidebook for the CPA Business Funding Portal: client steps from eSigning SBA Form 2483 to ACH funding.
  203. undatedCPA Business Funding Portal: Paycheck Protection Program (PPP) Forgiveness — When and How to Use the PortalSource document · Reports and audits · Forgiveness On Cpa Portal WaybackCPA Business Funding Portal slides on PPP forgiveness: the steps for a CPA firm to assign a forgiveness application to a borrower.
  204. undatedPandemic Unemployment Assistance: Federal Program Supported Contingent Workers amid Historic DemandSource document · Reports and auditsGAO-22-104438, June 2022: Pandemic Unemployment Assistance supported contingent workers; DOL should examine racial disparities in benefit receipt.
  205. undatedGAO-24-106638, COVID-19: HHS Needs to Identify Duplicative Pandemic IT Systems and Implement Key Privacy RequirementsSource document · Reports and auditsGAO-24-106638 (September 2024): GAO identifies 99 HHS pandemic IT systems, finds gaps in privacy assessments, and makes 14 recommendations to HHS.
  206. undatedGAO-24-107175, COVID-19: Lessons Can Help Agencies Better Prepare for Future EmergenciesSource document · Reports and auditsGAO-24-107175, August 2024: lessons from COVID-19 oversight for federal agencies preparing for future emergencies, with one Treasury recommendation.
  207. undatedGDOL's Unemployment Insurance Pandemic Response, Follow-Up Review Report No. 21-15 (July 2025)Source document · Reports and audits
  208. undatedHeluna Health May Not Have Used California’s CDC COVID-19 Funds in Accordance With Award Requirements, A-04-22-02037Source document · Reports and auditsHHS OIG audit A-04-22-02037 (July 2024) finds Heluna Health claimed $3,585,834 in unallowable CDC COVID-19 costs and questions $366,850,858 in advances.
  209. undatedMedicare Generally Paid for Evaluation and Management Services Provided via Telehealth DurSource document · Reports and auditsHHS OIG audit report A-01-21-00501 (February 2024): Medicare telehealth E/M services mostly met requirements; $446 paid on five sampled services.
  210. undatedNew York City Department of Health and Mental Hygiene Charged Some Unallowable Costs to Its CDC COVID-19 Award, A-04-22-02035Source document · Reports and auditsHHS OIG report A-04-22-02035 (October 2023) finds NYC DOHMH charged $15,671,958 in unallowable costs to its CDC COVID-19 award and recommends a refund.
  211. undatedAudit Report - Oig 24 038 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierSource document · Reports and audits · Oig 24 038 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierTreasury OIG Audit Report OIG-24-038, September 26, 2024, finds Flight Group Corporation's PSP1 application correct, with a $130,388 understatement.
  212. undatedAudit Report - Oig 24 040 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierSource document · Reports and audits · Oig 24 040 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierTreasury OIG Audit Report OIG-24-040, September 26, 2024: Prosegur Services Group, Inc. did not over-request PSP1 aid, with a $31,059,787 variance.
  213. undatedAudit Report - Oig 24 042 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierSource document · Reports and audits · Oig 24 042 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Air CarrierTreasury OIG Audit Report OIG-24-042, September 26, 2024, questions a $187,752 PSP1 overpayment to Superior Transportation Associates, Inc.
  214. undatedAudit Report - Oig 26 033 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Airline WorSource document · Reports and audits · Oig 26 033 Coronavirus Disease 2019 Pandemic Relief Programs Audit Of Airline WorTreasury OIG Audit Report OIG-26-033, June 9, 2026, questions a $60,359 PSP2 overpayment to contractor Allied New York Services, Inc.
  215. undatedOIG Ca 25 002 Desk Review Of The State Of Georgia S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-002 (October 4, 2024) of Georgia's use of its $3,502,871,330 Coronavirus Relief Fund payment; risk rated low.
  216. undatedOIG Ca 25 007 Desk Review Of The State Of West Virginia S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-007 (November 13, 2024) of West Virginia's Coronavirus Relief Fund use, reporting $21,575,074 in questioned costs.
  217. undatedOIG Ca 25 015 Desk Review Of The State Of Mississippi S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-015 (December 12, 2024) of Mississippi's Coronavirus Relief Fund use reports $1,324,066 in unsupported questioned costs.
  218. undatedOIG Ca 25 020 Desk Review Of The State Of North Dakota S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-020 (December 17, 2024) of North Dakota's Coronavirus Relief Fund use: $712,792 in questioned costs.
  219. undatedOIG Ca 25 021 Desk Review Of The State Of New Hampshire S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-021, December 18, 2024: New Hampshire Coronavirus Relief Fund use, with $16,424,839 in total questioned costs.
  220. undatedOIG Ca 25 023 Desk Review Of The State Of Oklahoma S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-023 (December 18, 2024) of Oklahoma's Coronavirus Relief Fund use: $35,575,107 in total questioned costs.
  221. undatedOIG Ca 25 025 Desk Review Of The State Of Washington S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-025 (December 19, 2024) of Washington's Coronavirus Relief Fund use: $14,368,934 in total questioned costs.
  222. undatedOIG Ca 25 026 Desk Review Of The State Of New Jersey S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-026 (February 7, 2025) of New Jersey's Coronavirus Relief Fund use: $1,110,559,989 in total questioned costs.
  223. undatedOIG Ca 25 028 Desk Review Of The State Of Nebraska S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-028 (December 19, 2024) of Nebraska's Coronavirus Relief Fund use, questioning $15,830,130 in costs.
  224. undatedOIG Ca 25 029 Desk Review Of The State Of Connecticut S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-029 (December 20, 2024): $167,633,232 in unsupported Coronavirus Relief Fund costs questioned for Connecticut.
  225. undatedOIG Ca 25 041 Desk Review Of The State Of Wisconsin S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG memo OIG-CA-25-041 (May 8, 2025): desk review of Wisconsin's Coronavirus Relief Fund use finds low risk and no audit planned.
  226. undatedOIG Ca 25 049 Desk Review Of The State Of Oregon S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG desk review OIG-CA-25-049 (May 30, 2025) of Oregon's Coronavirus Relief Fund use: low risk, $32,554 questioned at City of Lakeside.
  227. undatedOIG Ca 26 028 Desk Review Of The State Of Michigan S Use Of Coronavirus Relief Fund ProceedsSource document · Reports and auditsTreasury OIG memo OIG-CA-26-028 (April 15, 2026) on Michigan's Coronavirus Relief Fund use: risk rated low, no audit of Michigan planned.
  228. undatedPPP Forgiveness Required Documents — Customer Guidebook (Biz2Credit, 2021)Source document · Reports and audits · Ppp Forgiveness Supporting Docs WaybackBiz2Credit customer guidebook (2021) on PPP loan forgiveness documents: which SBA Form 3508, 3508-EZ or 3508-S to use and the records each requires.
  229. undatedEmployment Development Department, Report 2020‑128/628.1, January 2021Source document · Reports and auditsCalifornia State Auditor Report 2020-128/628.1 (January 2021) on EDD's unemployment insurance response to the COVID-19 claim surge, with recommendations.
  230. undatedColorado State Auditor Report 2056P — UI Benefits Performance Audit (November 2021)Source document · Reports and auditsColorado State Auditor Report 2056P, November 15, 2021: $73.1 million in likely or potentially fraudulent unemployment payments on 8,200 claims.
  231. undatedCRS R46284 — COVID-19 Relief Assistance to Small Businesses: Issues and Policy OptionsSource document · Reports and auditsCRS report R46284 on COVID-19 relief for small businesses, updated March 31, 2021: PPP, EIDL and other SBA programs and legislation.
  232. undatedEvaluation Memorandum: A Review of Pandemic Unemployment Insurance Relief and Its Impact on Six Different U.S. Communities (DOL OIG, March…Source document · Reports and auditsDOL OIG evaluation memorandum, March 28, 2024, on CARES Act unemployment benefits in six U.S. communities: 33,433 claimants, $516,034,956 paid.
  233. undatedDOL OIG Alert Memo on Escheated UI Holdings (May 28, 2026)Source document · Reports and auditsDOL OIG alert memorandum, Report No. 50-26-003-03-315 (May 28, 2026): $376,134,538 in unemployment insurance funds escheated by a financial institution.
  234. undatedAlert Memorandum — ETA Needs Data Analytics Capability to Improve Oversight of the UI ProgramSource document · Reports and auditsDOL OIG alert memorandum 19-23-012-03-315, September 25, 2023: nearly $1.3 billion in potentially fraudulent UI payments in two high-risk age groups.
  235. undatedAlert Memorandum: Potentially Fraudulent Unemployment Insurance Payments in High-Risk Areas Increased to $45.6 Billion (DOL OIG, September…Source document · Reports and auditsDOL OIG alert memorandum, Report No. 19-22-005-03-315, September 21, 2022: potentially fraudulent UI payments in high-risk areas rose to $45.6 billion.
  236. undatedAlert Memorandum — ETA Does Not Require NASWA to Report Suspected UI Fraud Data to OIGSource document · Reports and auditsDOL OIG alert memorandum of July 1, 2021 (Report 19-21-006-03-315) finding ETA does not require NASWA to report suspected UI fraud data to the OIG.
  237. undatedAlert Memorandum — $714 Million in Potentially Fraudulent UI Funds on Prepaid CardsSource document · Reports and auditsDOL OIG alert memorandum, January 30, 2026: $714,626,297 in potentially fraudulent UI funds held or escheated from Financial Institution 1 prepaid cards.
  238. undatedAlert Memorandum: ETA Needs to Ensure State Workforce Agencies Take Action to Recover Significant UI Holdings Still Held by Financial Institution 2's Prepaid…Source document · Reports and auditsDOL OIG alert memorandum of February 10, 2026 reporting $197,828,087 in potentially fraudulent UI funds held on or escheated from FI2 prepaid cards.
  239. undatedAlert Memorandum: ETA Needs to Issue Guidance to Ensure State Workforce Agencies Provide UI Data to the OIG (DOL OIG, June 2021)Source document · Reports and auditsDOL OIG alert memorandum on state agencies' sharing of unemployment insurance data with the OIG, Report Number 19-21-005-03-315, June 16, 2021.
  240. undatedAlert Memorandum — $5.4 Billion in Potentially Fraudulent UI Payments in Four High-Risk AreasSource document · Reports and auditsDOL OIG alert memorandum, Feb. 22, 2021: more than $5.4 billion in potentially fraudulent UI benefits in four high-risk areas, with two recommendations.
  241. undatedPerformance Audit Report: COVID-19 — ETA and States Did Not Protect Pandemic-Related UI Funds from Improper Payments Including Fraud or from Payment Delays…Source document · Reports and auditsDOL OIG audit 19-22-006-03-315, September 30, 2022: an estimated $30.4 billion of $71.7 billion in pandemic UI benefits paid improperly in four states.
  242. undatedAudit Report — ETA Could Have Done More to Ensure States Had Sufficient Staffing to Deliver Timely Pandemic Unemployment BenefitsSource document · Reports and auditsLabor Department OIG audit, November 22, 2024: ETA could have done more to ensure state staffing for timely pandemic jobless benefits.
  243. undatedAudit Report — ETA Needs a Plan to Reconcile and Return Nearly $5 Billion in Unused TFFF Funds to U.S. TreasurySource document · Reports and auditsDOL OIG audit (September 28, 2023): nearly $5 billion in unused first-week UI reimbursement funds not returned to Treasury.
  244. undatedAudit Report — PUA for Non-Traditional Claimants Weakened by Billions in Overpayments, Including FraudSource document · Reports and auditsLabor Department OIG audit 19-23-014-03-315: nearly $35 billion in Pandemic Unemployment Assistance overpayments, September 27, 2023.
  245. undatedAudit Survey — States Cite Fraud Vulnerabilities from PUA Self-Certification RequirementSource document · Reports and auditsDOL OIG audit, October 21, 2020: states cite fraud vulnerabilities in Pandemic Unemployment Assistance self-certification.
  246. undatedPerformance Audit Report: COVID-19 — Unemployment Relief for Governmental Entities and Nonprofit Organizations Should Have Been Better Managed (DOL OIG…Source document · Reports and auditsDOL OIG audit, September 21, 2023: $6.3 billion unemployment relief for public and nonprofit employers was poorly managed; $29 million questioned.
  247. undatedETA Did Not Ensure States Sufficiently Implemented the Mixed Earners Unemployment Compensation ProgramSource document · Reports and auditsDOL OIG audit, September 11, 2024: Mixed Earners Unemployment Compensation reached few claimants and paid late.
  248. undatedCongressional Testimony — Reclaiming Forgotten Fraudulent Pandemic UI Funds Frozen by Banks (2026-03-05)Source document · Reports and auditsDOL Inspector General testimony, March 5, 2026: about $912 million in potentially fraudulent pandemic jobless funds sits on prepaid cards.
  249. undatedEvaluation Memorandum: Tracking the Department of Labor's Unemployment Insurance Response to Local Communities During the Pandemic (DOL…Source document · Reports and auditsDOL OIG evaluation memo (July 10, 2023), Report 19-23-007-03-315: pandemic UI benefits of $516,048,856 paid in six PRAC-selected communities.
  250. undatedH.R. 6918 - The Paycheck Recovery Act — Congresswoman Pramila Jayapal (May 19, 2020)Source document · Reports and auditsRep. Pramila Jayapal white paper on H.R. 6918, the Paycheck Recovery Act (May 19, 2020): IRS payroll grants for employers with 10 percent revenue losses.

Sources: the 458 record pages listed; court, dates and document types are as recorded on those pages.

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