In what is likely the first step in the audit process for borrowers that received Paycheck Protection Program (PPP) loans more than $2,000,000 (including affiliates), the SBA has developed a questionnaire for both for-profit and non-profit borrowers which was released on Thursday, October 29, 2020. This questionnaire will be used to “facilitate the collection” of information that the SBA will use to “evaluate” the good-faith certification made on the PPP loan borrower application.