{"id":1593,"date":"2021-04-26T14:22:18","date_gmt":"2021-04-26T14:22:18","guid":{"rendered":"https:\/\/www.bowditch.com\/bowditchrealestateblog\/?p=1593"},"modified":"2022-01-27T09:43:28","modified_gmt":"2022-01-27T14:43:28","slug":"client-alert-five-things-to-know-about-ppp-loan-audits","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/bowditchrealestateblog\/2021\/04\/26\/client-alert-five-things-to-know-about-ppp-loan-audits\/","title":{"rendered":"Five Things to Know About PPP Loan Audits"},"content":{"rendered":"

The Paycheck Protection Program was one of the more innovative and written-about of the CARES Act\u2019s fiscal stimulus packages.\u00a0 The U.S. Treasury and Small Business Administration (SBA) leveraged the private banking sector to deliver capital infusions to thousands of businesses and independent contractors.\u00a0 As PPP winds down (for good?) on June 1st<\/sup>, and businesses apply for forgiveness, what can you expect from a SBA audit?\u00a0 Here are five things to understand.<\/p>\n

    \n
  1. \n

    WHO IS AUDITED?<\/h2>\n<\/li>\n<\/ol>\n

    The SBA may review any borrower\u2019s PPP loan at any time.\u00a0 Nevertheless, the Treasury and SBA have created a \u201csafe harbor\u201d for borrowers that received less than $2 million in PPP funds.\u00a0 These borrowers are deemed to have requested their PPP loan with the good faith belief at the time of borrowing that the funds were necessary to support ongoing operations.\u00a0 The SBA will automatically audit borrowers who received $2 million or more, however.<\/p>\n

      \n
    1. \n

      WHAT IS THE SBA LOOKING FOR?<\/h2>\n<\/li>\n<\/ol>\n

      The SBA can review all aspects of the PPP loan in connection with a forgiveness audit, including whether the borrower was eligible to participate in PPP, calculated the loan amount correctly, spent loan proceeds on allowable uses, and is entitled to loan forgiveness.\u00a0 Borrowers who received $2 million or more must submit a \u201cLoan Necessity Questionnaire\u201d with their forgiveness application.\u00a0 The SBA uses the Questionnaire to evaluate the borrower\u2019s good-faith certification of loan necessity.<\/p>\n

      The Questionnaire covers borrower performance during the PPP loan period, including whether it had to shut down, its cash flows, revenue performance, and whether the business undertook new capital projects.\u00a0 The business must also disclose owner compensation over $250,000, and equity draws.\u00a0 Failure to complete the Questionnaire and provide the required supporting documentation may result in forgiveness denial and the SBA may seek repayment of the loan.\u00a0 If the SBA suspects that individuals committed fraud in connection with the application, it may refer the matter to the U.S. attorney.<\/p>\n

        \n
      1. \n

        WHAT SHOULD YOU DO IF YOU ARE AUDITED?<\/h2>\n<\/li>\n<\/ol>\n

        Based on the information it receives from the Questionnaire and supporting documentation, the SBA may request additional information.\u00a0 For example, the SBA might request a narrative explanation of the basis for the borrower\u2019s good faith loan necessity certification.<\/p>\n

          \n
        1. \n

          WHAT IS THE STANDARD OF REVIEW?<\/h2>\n<\/li>\n<\/ol>\n

          Although the SBA audit looks at how the business performed\u00a0after<\/em>\u00a0it received the PPP funds, the audit is focused on the time of the application, and specifically, the principal\u2019s certification, made under the pains and penalties of perjury, that \u201ccurrent economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant.\u201d\u00a0 The certification is\u00a0subjective<\/em>, however.\u00a0 Necessity is in the eyes of the borrower at the time it applied.\u00a0 The SBA\u2019s determination of whether some or all of the PPP loan is ineligible for forgiveness will be based on the totality of the borrower\u2019s circumstances at the time it applied for PPP funds.<\/p>\n

            \n
          1. \n

            WHAT HAPPENS NEXT?<\/h2>\n<\/li>\n<\/ol>\n

            If the SBA determines that the borrower\u2019s certification was not made in good faith, the lending bank will deny the forgiveness application and the SBA it will seek repayment of the outstanding PPP loan balance.\u00a0 The SBA has indicated that if the borrower repays the amount of the loan that is ineligible for forgiveness, it will not pursue administrative enforcement or referral to other agencies based on its determination with respect to the veracity of the certification.<\/p>\n

            A borrower may request the SBA to review a lender\u2019s decision to deny a forgiveness application.\u00a0 It can appeal a final written decision by the SBA to the SBA Office of Hearings and Appeals (OHA).\u00a0 Appeals are due within 30 days of the SBA\u2019s decision.\u00a0 The administrative record on appeal will include all documents that were before the SBA at the time of its final decision.\u00a0 For this reason, it is critical that the borrower provide comprehensive answers to any audit requests along with supporting documentation (which may include financial records demonstrating the business\u2019s cash position at the time it applied for the loan).\u00a0 A borrower must exhaust the review process at OHA before seeking judicial review in a federal district court.<\/p>\n

            If the SBA contacts you requesting further information in connection with a PPP loan audit, professional advisors can help preparing your response and creating the appropriate record for administrative review in the event that an appeal of an adverse decision is necessary.<\/p>\n","protected":false},"excerpt":{"rendered":"

            The Paycheck Protection Program was one of the more innovative and written-about of the CARES Act’s fiscal stimulus packages.  The U.S. Treasury and Small Business Administration (SBA) leveraged the private banking sector to deliver capital infusions to thousands of businesses and independent contractors.  As PPP winds down (for good?) on…<\/p>\n","protected":false},"author":109,"featured_media":1320,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_links_to":"","_links_to_target":""},"categories":[50],"tags":[244,178,166,169,240],"class_list":["post-1593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes","tag-audits","tag-cares-act","tag-coronavirus","tag-covid-19","tag-ppp-loans"],"acf":[],"yoast_head":"\nFive Things to Know About PPP Loan Audits - 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