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- By Tribal Business News Staff
- Native Contracting
The U.S. Small Business Administration has extended the deadline for a sweeping audit of companies in the 8(a) Business Development Program and released new guidance clarifying what firms — including tribal enterprises and Alaska Native corporations — must submit, following widespread confusion over the scope of the request.
In a question-and-answer document issued Dec. 18, SBA said participants now have until Jan. 19, 2026, to submit three years of financial and operational records through the agency’s Certifications portal. The extension follows a Dec. 5 data call that initially gave firms 30 days to respond.
Native-owned companies are among the largest participants in the 8(a) program, which many tribes use as a core tool for job creation, revenue generation and economic diversification. The audit has raised concerns across Indian Country because of its breadth, compressed timeline and potential consequences for noncompliance. Companies and advisers have said ambiguous language in the initial data request made it difficult to determine what records were required and how the agency would interpret compliance.
SBA’s new guidance clarifies that firms must submit records for their three most recently closed fiscal years, based on each company’s own fiscal calendar rather than the federal government’s fiscal year. The agency also said companies must provide all contracts awarded based on 8(a) status, including sole-source purchase orders.
The guidance confirms that SBA expects full general ledgers, including all sheets, not summaries, and requires certain financial data to be submitted in CSV format. Firms without revenue — including newly certified businesses or those that acquired an existing 8(a) company — must submit written attestations stating that no revenue history exists.
For tribal enterprises and ANC-owned firms with classified federal contracts, SBA said those documents may be withheld if companies attest that all subcontracting and performance requirements are being met.
Companies that did not receive the original notification but believe they are subject to the audit should contact the agency directly, according to the FAQ document.
The review applies program-wide and carries the risk of suspension or removal from the 8(a) program. While the deadline extension offers additional time, the guidance underscores SBA’s expectation of comprehensive submissions from all participants
