Inspector General

What this funds

OIG -- Office of Inspector General OMB -- Office of Management and Budget FY 2027 Congressional Budget Justification and FY 2025 Annual Performance Report 38 Appendix 4 - OIG Top Management and Performance Challenges The SBA Inspector General submitted its Report Number 26-01 entitled "Top Management and Performance Challenges Facing the Small Business Administration in Fiscal Year 2026" on December 18, 2025. The report represents OIG's current assessment of Agency programs or activities that pose significant risks, including those that are particularly vulnerable to fraud, waste, error, A summary of the contents from the report follows. Within each management challenge is a series of recommended actions by the OIG to resolve the challenge. The FY 2027 Annual Performance Plan, built on Administrator Loeffler's top priorities, identifies numerous actions being taken to eliminate the type of fraud, waste, error, mismanagement, and inefficiency identified by the Office of the Inspector Challenge 1: Protecting the Integrity of SBA ' Ensuring Funds are Used for Intended ' Managing Fraud Risk Challenge 4: Financial Reporting and ' Improving Verification of Eligibility Managing Data ' Seizure and Return of Funds ' Improving Internal Controls Through ' Planning and Modeling for Future Challenge 5: Managing Risks in Information Programs ' Preparing for Artificial Intelligence ' Monitoring Program Performance ' Deploying and Monitoring New Third- To read the full report, visit: Top Management and Performance Challenges Facing the SBA in FY 2026. FY 2027 Congressional Budget Justification and FY 2025 Annual Performance Report 39 Pursuant to Public Law 115--414, Good Accounting Obligation in Government Act, this appendix provides details for Government Accountability Office (GAO) and Office of Inspector General (OIG) public audit recommendations over 1 year old. As required, the information includes anticipated timelines for implementation and justifications for any recommendations the SBA does not plan to implement. Any budget implication is noted below. The SBA appreciates the work of GAO and OIG and will continue efforts to implement their insightful recommendations. This appendix includes open recommendations at least one year old as of Sept 30, GAO-13-217 Export Promotion - SBA Needs to Improve Collaboration to Implement Its Expanded Recommendation 3: To more effectively implement the SBA's expansion of OIT field staff as required by the Small Business Jobs Act of 2010 (SBJA), the Administrator of the SBA should update the Agency's plan for additional OIT staff to include funding sources and time frames, and possible efficiencies from clearly defining roles and responsibilities and leveraging other entities' export assistance resources. Implementation Status: SBA continues to assess staffing needs and organizational alignment as part of the ongoing reorganization of the Office of International Trade into the Office of Manufacturing and Trade. SBA is evaluating options to address this recommendation in a manner consistent with statutory GAO-21-589 ECONOMIC INJURY DISASTER LOAN PROGRAM Additional Actions Needed to Improve Recommendation 1: 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. Implementation Status: SBA has developed and submitted updated documentation to GAO addressing communication practices for disaster loan applicants. SBA continues to engage with GAO and is awaiting FY 2027 Congressional Budget Justification and FY 2025 Annual Performance Report 40 a determination regarding closure of this recommendation. GAO-22-104039 DISASTER RECOVERY Additional Actions Needed to Identify and Address Recommendation 5: 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 Recommendation 6: 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. Implementation Status for Recommendations 5 and 6: SBA continues to coordinate with federal recovery partners to advance development of an interagency approach to identifying and addressing recovery barriers. SBA is addressing remaining review and clearance steps necessary to support closure Recommendation 58: The Administrator of SBA should fully define and document a process for ensuring that the senior agency official for privacy or other designated privacy official is involved in assessing and addressing the hiring, training, and professional development needs of the agency with respect to Implementation Status: SBA continues to advance agency-wide privacy governance efforts and has taken steps to formalize processes supporting privacy leadership involvement. SBA is addressing remaining actions necessary to position this recommendation for closure. GAO-22-105215 Tribal Economic Development: Action Is Needed to Better Understand the Extent FY 2027 Congressional Budget Justification and FY 2025 Annual Performance Report 41 Recommendation 5: The Assistant Administrator of SBA's Office of Native American Affairs, in coordination with tribes, should establish a plan for periodically analyzing and publicly reporting the amount of economic development assistance provided by SBA to tribal entities and using that analysis to identify opportunities to improve assistance to tribal entities. Implementation Status: SBA continues to evaluate the effectiveness of programs supporting tribal economic development and to engage with tribal stakeholders to inform ongoing efforts related to this GAO-22-105442 Restaurant Revitalization Fund: Opportunities Exist to Improve Oversight The SBA disagreed with the recommendations below. Please see the Implementation

Extracted from SBA, p. 9. Verbatim; nothing here is paraphrased.

Contracts funded by this line

35 linked contracts. These are obligations — lifetime awarded money — and they are not comparable to the request above and are never added to it. No total is shown: an award linked to several lines is counted in full on each, so the sum would not be a fact.

Showing 8 of 35 — most confidently matched first, largest within a confidence tier. These are not necessarily the largest 8.

Confidence mix · 35 certain

Linked contracts are a floor, not a census. Coverage is bounded by how distinctively a program is named and, for performer links, to RDT&E and Procurement — O&M and military construction publish no performers. Budget figures are FY2027 request dollars; contract figures are obligations. The two measure different things and must never be summed together.

Ask this budget line

Answers come from the figures on this page and nothing else. These dollars are parsed from Small Business Admin's Congressional Justification and are approximate — confirm anything that matters against the cited page.