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Reporting and Compliance

Overview

Entities receiving financial assistance from USDA Rural Utilities Service (RUS) are required to report certain financial, operational, construction, and performance data on a quarterly, semi-annual, or annual basis. The reporting requirements vary depending on the type of financial assistance that was approved for the entity. These requirements are covered in the executed legal agreements between RUS and the entity.

This page provides useful resources that Telecommunications awardees, including ReConnect awardees, can use to gain a better understanding of the Reporting and Compliance process and requirements. The page will be updated as needed to include additional resource materials, relevant forms and documents, and other important information and updates.

Reporting & Compliance (R&C) System

The Reporting & Compliance (R&C) system is a reporting system that streamlines the reporting process for entities receiving financial assistance from RUS. Users will access the R&C system at: reporting-and-compliance.rd.usda.gov/s/.

Please note, USDA strongly recommends using either Microsoft Edge or Google Chrome (most recent stable version) when accessing R&C to avoid any technical challenges associated with unsupported browsers. For more information on accessing and using R&C, please review the Rural Development Reporting & Compliance User Guide (PDF, 5.3 MB). This document was last updated in September 2026.

Forms & Resources

This section provides a list of forms and resources that will be useful references for entities throughout the Reporting and Compliance process. Please note, a full list of forms and resources relevant to the ReConnect program is available on the Forms and Resources page.

Rural Development Reporting & Compliance User Guide (PDF, 5.3 MB)
2 CFR 200
7 CFR 1773
Login.gov User Aid: USDA, in partnership with Login.gov, upgraded its processes for user verification and access to customer-facing USDA systems including those developed and maintained by the RUS Telecommunications Program. This document describes the process for gaining access to RUS Telecom systems. For more information regarding Login.gov please visit login.gov.
ARR Resolution Instructions and Samples (PDF, 174 KB)

Please note: Reporting requirements vary depending on the type of financial assistance that was approved for the entity. Please refer to the Awardee’s fully executed documents for specific requirements and any special terms and conditions.

Frequently Asked Questions

Reporting and Compliance: General Inquiries

A: RUS has migrated all their Telecom Program awards to their new Reporting and Compliance (R&C) System. DCS is no longer used for reporting. You will use R&C to report on any active awards from RUS Telecommunications sub programs, including:
- Broadband Initiatives Program
- Community Connect
- Distance Learning and Telemedicine
- Rural Broadband Access
- Telecommunications Infrastructure
However, if you are an RUS Electric Program borrower, you will file your ReConnect award reports in R&C and continue to use DCS to file reports associated with the Electric Program loans.
A: Telecommunications Programs have varying requirements for when reports must be submitted. Please refer to your entity’s legal agreements with RUS to review the specific reporting obligations that apply to you.
A: Unless an extension has been granted by the Portfolio Management & Risk Assessment (PMRA), the entity would be in violation of their legal agreements with USDA, and USDA may take action in accordance with the legal agreements. These actions could include (but are not limited to): refusal to make further advances on the account, or a requirement for the award to be rescinded and/or paid back. Additionally, the entity’s reporting and compliance history will be recorded and may be referenced on future financial assistance requests.
A: To request an extension, use the Contact Us link found here, https://reporting-and-compliance.rd.usda.gov/s/contact-us. While R&C does not restrict submission after the deadline has passed, it is important to submit reports on time or to request a deadline extension prior to the report deadline.
A: The Rural Development Reporting & Compliance User Guide provides a comprehensive overview of the R&C system and reporting requirements. The Guide is available here: https://www.usda.gov/sites/default/files/documents/rural-development-reportingcompliance-user-guide.pdf.
A variety of resources are also available and accessible on the Reporting and Compliance web page: https://www.usda.gov/sustainability/infrastructure/broadband/reconnect-loan-and-grant-program/reporting-and-compliance.
If you still need assistance, please use the R&C Contact Us link here, https://reporting-and-compliance.rd.usda.gov/s/contact-us.

Login.gov and eAuthentication (eAuth) Inquiries

A: USDA, in partnership with Login.gov, has upgraded its user verification and access processes for customer-facing USDA systems, including those developed and maintained by the RUS Telecommunications Program.
Beginning in October 2024, you must use the Login.gov option to access these systems, including Application Intake and Reporting and Compliance. The eAuth Login option will no longer grant access to Telecom Program systems.
For more information please visit the Login.gov User Aid available at www.rd.usda.gov/media/file/download/usda-rd-loginuseraid.pdf
A: Yes. You only need one Login.gov account to access multiple companies.
Each individual user that will be accessing R&C must have their own verified Login.gov account. Additionally, all users for an entity who will be accessing R&C must be assigned a security role, and each user can only have one security role per entity.
Once the ARR has been submitted establishing at least the Representative Signature Certifier (Rep Sign Cert), the Rep Sign Cert or Administrator(s) can add, edit, or remove users from the entity’s account.

Account and Program Creation

A: If your organization did not submit its initial application through the Rural Utilities Service Application Intake System, you will need to request a new account through the Reporting & Compliance (R&C) portal to access your entity’s reports.
If your organization already established an account through the Application Intake System and receives an award, your account—including your program and users—will be automatically created in the R&C system. No further action is required.
Information on how to create an Account is found in the Knowledge Articles on the R&C Homepage and in the Rural Development Reporting & Compliance User Guide (PDF, 5.3 MB).
A: To gain access to your reports in the R&C system, your organization must:
1. Register your Account for a Program:
  Choose the relevant Program (such as Telecommunications or Electric) and register your Account. This registration allows your entity to submit required reports for Program-specific projects and to submit applications through the Application Intake System.
2. Submit an Authorized Representative Request (ARR):
  Along with Program registration, you must submit an ARR. This request designates your Representative Signature Certifier (Rep Sign Cert) and any Administrators. Sample board resolutions to appoint a Rep Sign Cert can be found here, https://www.usda.gov/sites/default/files/documents/arr-resolution-instructions-samples.pdf (PDF, 174 KB). Once the ARR is approved, the Rep Sign Cert or Administrators can add Program Members, granting them access to reports and applications.
Information on this process is found in the Knowledge Articles on the R&C Homepage and in the Rural Development Reporting & Compliance User Guide (PDF, 5.3 MB).

Authorized Representative Request (ARR) Inquiries

A: Tips and sample ARR resolutions are available in the ARR Resolution Instructions and Samples, which is available here: https://www.usda.gov/sites/default/files/documents/arr-resolution-instructions-samples.pdf (PDF, 174 KB) or on the ReConnect website under Forms and Resources, https://www.usda.gov/reconnect/forms-and-resources.
A: Yes, there is flexibility in the board resolution format for entities that are not corporations or LLCs. According to USDA guidance, the content in the sample resolutions for corporations and LLCs can be modified to reflect your entity’s legal structure.
If you need a modified sample resolution to submit with your Program registration, you should email your General Field Representative (GFR) for assistance. USDA also provides ARR Resolution Instructions and Samples (PDF, 174 KB) that can be adapted for non-corporate entities.
A: No, you do not need to submit another ARR for Reporting & Compliance. Once your ARR is submitted for a specific Program, the Rep Sign Cert and any Administrators listed are automatically assigned in both the Application Intake System and the Reporting & Compliance (R&C) system.
A: Yes. The ARR must be submitted by an employee of the entity with specific roles. The Rep Sign Cert and Administrator security roles are both limited to employees of the entity.

Account-Level Report Inquiries

A: Account-level reports are required at the entity level. They are not specific to any particular award within the entity’s portfolio. They provide information about the entity’s financial condition and operations. The variability and frequency of account-level reports are based on the award agreements executed between the entity and RUS. Please note, USDA reserves the right to adjust frequencies and deadlines for the required reports at any time. The following are Account-Level reports specific to ReConnect awards:
- Financial
  - Reporting Frequency: Quarterly
  - Creation Date: First day of the next calendar year quarter
  - Report Triggered in R&C Based On: Release of Funds date
  - Due Date: 30 days after creation date
- Depreciation Rates Report
  - Reporting Frequency: Annually
  - Creation Date: First day of the calendar year
  - Due Date: April 1
- Audit
  - Reporting Frequency: Annually
  - Creation Date: First day of the entity’s next fiscal year
  - Report Triggered in R&C Based On: Date of First Advance
  - Due Date: Based on audit review type (7 CFR 1773: 120 days after creation date; 2 CFR 200: 276 days after creation date)
A: The Financial Report is an account-level report that is used for reporting the current financial performance of the entity’s entire operations.
A: If the entity required to submit the Financial Report is a parent company, the parent company must report its Income Statement, Balance Sheet, and Statement of Cash Flows on a standalone basis. If the entity required to submit the Financial Report is a subsidiary, the subsidiary must also report its Income Statement, Balance Sheet, and Statement of Cash Flows on a standalone basis.
For the Audit Report, if the entity required to submit this report is a parent company, the parent must report on a consolidated basis. The Audit Report must include consolidating schedules of the parent and its subsidiary(ies) along with eliminating entries that add up to the consolidated totals. This requirement can either be satisfied by being presented on the face of the consolidated financial statements or included as supplementary schedules. If the entity required to submit the Audit Report is a subsidiary, the subsidiary must submit a standalone audit even if the award was guaranteed by its parent company.
A: The requirement to submit an audit and the date when the audit is due depends on the legal structure of the entity, its fiscal year end date, and if applicable, the amount of federal award funds the entity expended during the fiscal year.
- If the entity’s legal structure is a Corporation, Commercial Business, Limited Liability Company, Cooperative, or Mutual Organization, it is subject to the audit requirements under 7 CFR 1773. For these entities, an audit must be submitted to USDA within 120 days after the entity’s fiscal year end date regardless of the amount of federal award funds that were expended during the fiscal year.
- If the entity’s legal structure is Authority, Municipality, Public Body, Public Power or Utilities District, Indian Tribe, Tribal Government, Higher Education, Non-Profit, Territory or Possession of the United States, or a State or Local Government, it is subject to the audit requirements under 2 CFR 200. For these entities, an audit must be submitted within 276 days after the entity’s fiscal year end date, if the entity has expended more than $750,000 in federal award funds. If the entity has submitted its audit to the Federal Audit Clearinghouse, then the upload to R&C is optional.

Project-Level Report Inquiries

A: Project-level reports are required for each award the entity received and based on the specific award requirements. Please note, USDA reserves the right to adjust frequencies and deadlines for the required reports at any time. The following are Project-Level reports specific to ReConnect awardees:
- Construction Progress
  - Reporting Frequency: Annually
  - Creation Date: First day of the calendar year
  - Due Date: January 31
- Annual Performance
  - Reporting Frequency: Annually for a period of three years following the year that construction was completed and certified in R&C
  - Creation Date: The day following a submitted “Construction Complete” Construction Progress Report in R&C
  - Due Date: January 31
- Close Out
  - Reporting Frequency: N/A
  - Creation Date: Created following the event that occurs first:
    - Termination of the award
    - Project completion
    - Final disbursement of the award funds
  - Due Date: 120 days after creation date
A: For the Construction Progress Report,
- “Construction” means the area(s) that are fully constructed and ready to deliver broadband service to subscribers as defined in the latest federal register notice for the respective financial assistance program, under which, the submitted project was approved. This does not require that every subscriber drop has been installed.
- “Construction Complete” refers to areas that are ready to deliver broadband service to subscribers, as defined in the latest federal register notice for the relevant financial assistance program under which the project was approved. This designation is independent of contract closeouts or funding requests.
A: With the exception of the final Construction Progress Report, the entity is required to complete the “New Broadband Subscribers to Report for this Period” section of the Construction Progress Report or the Annual Performance Report. If the entity connected any new broadband subscribers in the Approved Project Service Area during the reporting period, the entity is required to upload subscriber locations to the report. This is a requirement of both the Construction Progress and Annual Performance Reports.
The entity is required to download the Geocoded Subscriber Locations Excel template, add new subscriber information to the template, and upload it to R&C. The system will automatically populate the locations of new subscribers on a map in the “New Broadband Subscribers to Report for this Period” section of the report. If the data is not already geocoded, the system will use the address provided for the subscriber to geocode, then upload to the system.

Still Have Questions?