SDLA Compliance Resource
Submit E-Rate Reimbursement Invoices
The FRN-level financial close using BEAR Form 472 or SPI Form 474, supported by eligible delivery, applicant-share payment, and current USAC deadline rules.
In Plain Language: Use the invoicing mode selected for the FRN, reconcile eligible delivered costs and credits, confirm the applicant paid its non-discount share, exclude unsupported/ineligible amounts, and submit by the current Invoice Deadline Date.
Why this matters
Commitment is not payment. An invoice can be reduced or denied for wrong FRN, mode, quantity, service period, payment status, cost allocation, equipment location, or deadline—even when the underlying purchase was legitimate.
Primary ownership
Primary owner: E-Rate fiscal/invoicing lead. Partners: applicant E-Rate lead, accounts payable/receivable, service provider, technology/project acceptance, procurement, asset custodian, and EPC invoicing-rights users.
Operational workflow
- 1. Build an invoice-ready FRN register with commitment, mode, delivery deadline, FCDL/RFCDL, IDD, paid costs, credits, and prior disbursements.
- 2. Reconcile eligible delivered/accepted services to vendor invoices, contracts, asset records, and applicant-share payment.
- 3. Remove ineligible, duplicate, unsupported, outside-period, or unapproved changed costs.
- 4. Have applicant and provider confirm the chosen invoicing path, then submit Form 472 or 474 by the FRN IDD.
- 5. Review the notification/disbursement, resolve reductions, and close the commitment balance.
Implementation pathway
Evidence to retain
- FRN deadline and mode evidence
- Contracts, bills, credits, and acceptance
- Applicant-share payment
- Cost-allocation and asset/location support
- Submitted Form 472/474
- Notification, disbursement, and balance reconciliation
Official guidance and help
- USAC InvoicingCurrent IDD formula, FY2026 mode, and forms
- USAC Invoice ExtensionsOne-time extension rules
- USAC Open DataFRN status and deadline lookup
- USAC Before You’re DonePost-commitment and closeout controls
Source review completed August 30, 2026. Verify current USAC, FCC, CRDC, EPC, funding-year, FRN, procurement, and local records before acting.








































































