Inspection of Small Business Administration's Initial Disaster Assistance Response to the Coronavirus Pandemic [open pdf - 1MB]
From the Document: "This report presents the results of our inspection to assess the Small Business Administration's (SBA's) initial disaster assistance response to the Coronavirus Disease 2019 (COVID-19) pandemic. SBA's Disaster Assistance Program is the federal government's primary program for providing disaster assistance. SBA provides Economic Injury Disaster Loans (EIDLs) of up to $2 million to eligible entities such as small businesses, nonprofits, farms, etc."
Small Business Administration, Office of the Inspector General, Report No. 21-02
U.S. Small Business Administration: https://www.sba.gov/