; and (4) detailed guidance for borrowers and lenders of PPP loans, financial institutions described in paragraph (3), and other relevant individuals and entities on complying with the requirement to report to the Office of the Inspector General for the Small Business Administration any information indicating the occurrence of fraud with respect to a PPP loan. 3. Returns handling process (a) In general Not later than 30 days after the date of the enactment of this Act, the Administrator of the Small Business Administration shall issue guidance establishing a process for the Small Business Administration to track amounts of PPP loans returned to mitigate the risk of financial loss to the Federal Government. (b) Returns handling process requirements The process established under subsection (a) shall require— (1) the Administration to accept returns of unused amounts of PPP loans; and (2) the Administrator to deposit in the general fund of the Treasury the unused amounts of PPP loans returned to the Administration. 4. Definitions In this Act: (1) Administration The term Administration means the Small Business Administration. (2) Administrator The term Administrator means the Administration of the Small Business Administration. (3) PPP loan The term PPP loan means a loan made under paragraph (36) or (37) of section 7(a) of the Small Business Act ( 15 U.S.C. 636(a) ). 5. Compliance with CUTGO No additional amounts are authorized to be appropriated to carry out this Act.