On March 17, 2026, the Small Business Administration (“SBA”) announced the audit and review priorities of the SBA’s Office of Inspector General. According to the SBA, the announced priorities “includes planned audits, evaluations, and reviews focused on promoting the economy, efficiency, and effectiveness of SBA programs.”

In regard to Alaska Native Corporations, Tribes, and Native Hawaiian Organizations, the notable planned audits include the following:

• • SBA’s Oversight of Entity-Owned 8(a) Firms Community Benefits Reporting
  • SBA’s Process for Certifying Firms Initial 8(a) Program Eligibility

For those potentially affected by the “SBA’s Oversight of Entity-Owned 8(a) Firms Community Benefits Reporting” this audit and review priority may be concerning, given that in 2022, the SBA raised the possibility of requiring entity-owned 8(a) companies to establish a Community Benefits Plan that lays out their commitments to “give back” to the Native community in specific identified ways. The SBA’s statement that its “Oversight of Entity-Owned 8(a) Firms Community Benefits Reporting” will be the subject of a future audit or evaluation raises the possibility that the SBA will be revisiting this issue.

The impact of a review of the SBA’s “Process for Certifying Firms’ Initial 8(a) Program Eligibility” on entity-owned firms is not clear. The SBA has already announced changes to how it will evaluate applications by individually-owned companies, and this planned audit or evaluation may address this change. The SBA may also address the process for evaluating applications by entity-owned firms, which should, in most cases, require only a simple review, given that companies owned by ANCs, Tribes, and NHOs do not need to establish social disadvantage.

This article summarizes aspects of the law and opinions that are solely those of the authors. This article does not constitute legal advice. For legal advice regarding your situation, you should contact an attorney.