Borrowers who have applied and received funding under the CARES Act through the Paycheck Protection Program should ensure to justify the need and necessity of their loan. Loans over $2 million will be reviewed, and even those under that threshold could be at risk. A false certification can lead to repayment of the loan and civil or criminal liability. To avoid these penalties, the borrower must document their eligibility and necessity for the loan. If a borrower determines ineligibility or if the loan was not necessary, the loan must be repaid by May 14.