The American Small Business League says 72 of the top 100 small business contractors in 2011 were actually large businesses.

ASBL analyzed data in the Federal Procurement Data System-Next Generation, the official database of federal contracts. However, SBA said it has not yet completed its scrub of 2011 data to correct errors.

Among the companies listed as small were Apple, Microsoft, Sony and Coca-Cola. The 72 large firms received $16 billion out of $21 billion listed as going to small businesses.

ASBL said 24 of the top 100 companies, measured by small business contract dollars, were legitimate small businesses. The status of four companies could not be determined.

ASBL said its findings are “strong evidence that large companies are the fraudulent recipients of the majority of federal small business contracts every year.”

The SBA inspector general reported last fall that most of the errors in procurement data were caused by government contracting personnel’s mistakes in filling out forms. Before issuing its annual report on small business goals, SBA checks the procurement data reported by individual agencies and tries to correct errors.

ASBL’s list also includes some companies that had outgrown their size standard or been acquired, but were still performing contracts awarded when they were small.

In a similar analysis for 2010 ASBL found 60 of the top 100 were large companies.