Skip to main content
Einstein cartoon: If you cannot explain it simply, then you do not understand it well enough.

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.

  • E-Rate
  • Invoicing
  • BEAR/SPI
Date(s)FRN-specific: generally the latest applicable rule-based Invoice Deadline Date shown in EPC/USAC records
Applies toApplicants and service providers invoicing committed E-Rate support

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.

From delivered services to a submitted E-Rate invoice: the SDLA ITO workflow

Only eligible, delivered, supported costs go on the invoice, and the applicant must have paid its share. This SDLA ITO (Input, Transformation, Output) graphic shows how the committed FRNs, vendor invoices and contracts, and applicant-share payments become the FRN register, the reconciliation, and the submitted form with disbursement records.

SDLA ITO: eleven steps from the committed FRNs, vendor invoices and contracts, and applicant-share payments, through the invoice register, cost reconciliation, an eligibility review, and the filing, to the FRN register, the reconciliation, and the submitted form with disbursement records.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers the invoice register, cost reconciliation, an eligibility review, and the filing; Output covers the FRN register, the reconciliation, and the submitted form with disbursement records. Submit Form 472 or 474 by each FRN's current Invoice Deadline Date.

Open the full-size workflow graphic

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

FRN/IDD register
Cost/payment reconcile
Eligibility review
Submit
Decision/close

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

Source review completed August 30, 2026. Verify current USAC, FCC, CRDC, EPC, funding-year, FRN, procurement, and local records before acting.