Fund Administration
About Fund Administration:
- Fund Adminstration Overview
- How the Universal Service Fund Works
- Purpose of the Universal Service Fund
- Understanding Audits
Fund Administration Tools:
Schedule of Filings
General schedule for filing the Telecommunications Reporting Worksheet (Form 499).
- Forms must be received by USAC on or before the due date to be considered timely filed.
- The Annual Telecommunications Reporting Worksheet (Form 499-A) reports historical revenue. This form has a one-year deadline from the original due date for downward revisions.
- The four Quarterly Telecommunications Reporting Worksheets (Form 499-Q) project future quarters' revenue and are only open for downward revisions for 45 days after the original due date.
- When a form due date falls on a weekend or holiday, the form is due the following business day.
- USAC will charge late filing penalties when a required form is not filed by the due date.
FORM 499 FILING SCHEDULE
Form Name |
Form Due Date |
Revenue Reported |
Downward |
FCC Form 499-Q |
February 1 |
Projected 2nd Quarter: |
45 days from due date |
FCC Form 499-A |
April 1 |
Historical Prior Year: |
1 year from due date |
FCC Form 499-Q |
May 1 |
Projected 3rd Quarter: |
45 days from due date |
FCC Form 499-Q |
August 1 |
Projected 4th Quarter: |
45 days from due date |
FCC Form 499-Q |
November 1 |
Projected 1st Quarter (following year): January - March |
45 days from due date |
Note: When a form due date falls on a weekend or holiday, the form is due the following business day.
