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 and/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 ReConnect awardees can use to gain a better understanding of the ReConnect 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 can now access the R&C system to submit their ARR at: reporting-and-compliance.rd.usda.gov/s/.
Please note, USDA strongly recommends using either Microsoft Edge for Windows 10 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, 6.7 MB). This document was last updated on November 24, 2021.
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.
- 2 CFR 200
- 7 CFR 1773
- ARR Resolution Instructions and Samples (PDF, 151 KB)
- ReConnect Program Legal Agreements (ZIP, 513 KB)
Last updated: August 27, 2020
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.
R&C Webinar Recording
RUS hosted a live webinar to help ReConnect Program awardees gain a better understanding of the Reporting and Compliance process and requirements. A recording of the webinar and the corresponding slide deck are available below.
Related Materials: Reporting and Compliance Webinar Slide Deck (PDF, 1.5 MB)
Frequently Asked Questions
Download Full Version of FAQs (PDF, 243 KB)
Reporting and Compliance: General Inquiries
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A: If you have one or more ReConnect awards, you will use R&C to report on those awards, and on any other active awards from RUS Telecommunications sub programs, including:
- Broadband Initiatives Program
- Community Connect
- Distance Learning and Telemedicine
- Rural Broadband Access
- Telecommunications Infrastructure
Thus, existing RUS borrowers who have also received a ReConnect award will use R&C as of January 1, 2021 to report on all awards, including awards from other sub-programs administered by the RUS Telecommunications Program, even if activity has not started on the ReConnect award yet.
However, if you are an RUS Electric Program borrower, you will file your ReConnect award reports in R&C, and continue to use the Data Collection System (DCS) to file reports associated with the Electric Program loans.
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A: All ReConnect reporting requirements start after the release of funds except the Audit Report, which is triggered in the R&C system based on the date of first advance for your ReConnect award funds.
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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.
eAuthentication (eAuth) Inquiries
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A: Follow the instructions on the USDA eAuth website: www.eauth.usda.gov/home to create a verified eAuth account or upgrade an existing account to “verified.” Many users will already have a Level II eAuth account. A Level II eAuth account qualifies as a verified account and can be used to access R&C.
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A: Go to the USDA eAuth website at www.eauth.usda.gov/home and click the “Manage Account” tab at the top of the page. Then, use the “Forgot Password” or “Forgot User ID” option to recover your account information. You also have the option to make updates to your eAuth account information by using the “Update Account” or “Change Password” options.
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A: A USDA eAuthentication (eAuth) account cannot be created at the entity level. If you have multiple companies or awards, you will need a separate eAuth for each.
Each individual user that will be accessing R&C must have their own verified eAuth 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.
Authorized Representative Request (ARR) Inquiries
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A: Yes. In the ReConnect Program Online Application System, all users, except Consultants, were tied to a single entity’s account via a unique eAuth ID. They could not use the same eAuth ID for multiple entity accounts. In R&C, users can be associated with multiple entity accounts by using a single eAuth ID. Therefore, all entities must re-authorize the users who will be accessing R&C on their behalf.
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A: The ARR must be submitted by either the Representative Signature Certifier (Rep Sign Cert) or Administrator who is identified in the ARR resolution. The Rep Sign Cert and Administrator security roles are both limited to employees of the entity.
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A: If your entity cannot be found when entering the TIN and DUNS combination, please try again checking for accuracy as you enter the numbers. If the issue persists and your entity has received an award, please Contact Us to report the issue and receive the necessary assistance.
Account-Level Report Inquiries
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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
- System Data
- Reporting Frequency: Annually
- Creation Date: First day of the calendar year
- Due Date: January 31
- 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)
- Financial
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A: The Financial Report is an account-level report that is used for reporting the current financial performance of the entity’s entire operations.
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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.
Regardless of whether an entity is a parent or a subsidiary, the entity should not submit its subscriber information (Subscriber Data Schedule) on a consolidated basis.
Project-Level Report Inquiries
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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: First day of the calendar year following the year that construction was completed and certified in R&C
- Due Date: January 31
- Close Out
- Reporting Frequency: N/A
- Creation Date: Created following the event that occurs last:
- Expiration of the award
- Termination of the award
- Project completion
- Final disbursement of the award funds
- Due Date: 90 days after creation date
- Construction Progress
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A: The Construction Progress Map is due annually. The Construction Progress Map must be completed for any area(s) where construction was completed (ready to receive service) within the Approved Project Service Area during the current reporting period.
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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?
For questions related to R&C, select “Reporting” from the subject dropdown list and complete all fields on the form. Please also include the user’s contact number at the end of the message in the Question box so that USDA can contact the user for additional details.
