# SBA - 24-06 - 4
> **Open** recommendation · 2024-02-22
**Report:** Evaluation of SBA’s Eligibility and Forgiveness Reviews of Paycheck Protection Program Loans Made to Borrowers with Treasury’s Do Not Pay Data Matches ([detail](https://api.ai-analytics.org/ig-report/40328))
**OIG report number:** 24-06
**Recommendation number:** 4
## Text
Develop and implement controls, such as supervisory reviews, to ensure PPP loans and loans for future stimulus programs with DNP matches receive manual reviews, as required. The reviews should ensure that pre-decisional memos are not used to clear DNP hold codes and that loan files contain relevant and appropriate documentary evidence to support the loan review decisions.
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*Source: oversight.gov · AI Analytics · CC0 1.0*