We determined that Idaho appropriately used the $9.6 million in SSBCI funds that we tested. However, $1.3 million10 financed bridge loans to businesses approved for Small Business Administration (SBA) CDC/504 loan program. Because the SSBCI-supported loans provided interim financing until the SBA loans could be secured, the transactions were permissible under SSBCI Policy Guidelines. However, Treasury's reporting of estimated jobs created or retained as a result of the interim SSBCI loans may duplicate data reported by the SBA loan program.