If your business has been able to reopen and re-stabilize as a result of your state's stay-at-home order being lifted, you may no longer need the balance of your PPP loan. If this is the case, you will need to determine if you have an obligation to return the remaining funds. Again, before you voluntarily return funds to the federal government, it will be important to conduct an internal audit or investigation to make sure that doing so is not going to create a risk of federal prosecution for PPP loan fraud.