If your customer had a PPP loan with you, and didn't get forgiveness because they didn't pay employees, are you filing a SAR for loan fraud?

Is it fraud if they repay it? Not all amounts were forgivable and forgiveness is not required.

I agree with Randy - there were no stipulations that the funds had to be used for any specific purpose, that only affected whether the loan would be forgiven. That said, if they got the loan saying that had employees, but they really didn't, that's a separate matter and probably would trigger a SAR filing.