Safe Harbor for Demonstrating Need for the Loan

• My loan was for less than $2 million. Does that mean I will not get audited?
• I borrowed more than $2 million. I understand that means I will absolutely be audited, but what do I need to do to prepare for that?
• I’m over the $2 million loan. I had other sources of borrowing available to me. Would I be eligible for partial forgiveness?
• In determining need for our PPP loan that was over $2 million, will payment of 2019 S-Corp distributions after the end of the Covered Period be perceived negatively by SBA?