; (2) ensure that the financial requirements for applicants do not unduly disqualify applicants that have demonstrated a viable business plan; and (3) do not diminish the mission of the program to deliver broadband service to rural and underserved areas. (d) Implementation report (1) In general Not later than 60 days after the date of enactment of this Act, the Secretary of Agriculture shall submit to Congress a report describing the resources and staff necessary to carry out this section and the amendments made by this section. (2) Comptroller General Review (A) In general The Comptroller General of the United States shall review the report submitted under paragraph (1) for validity. (B) Report Not later than 30 days after the date on which the report is submitted under paragraph (1), the Comptroller General of the United States shall submit to Congress a report containing the findings of the review under subparagraph (A). 3. Breaking Ground on Rural Broadband Program Title VI of the Rural Electrification Act of 1936 ( 7 U.S.C. 950bb et seq.), as amended by section 2, is further amended by adding at the end the following new section: 606. Breaking Ground on Rural Broadband Program (a) Grants, loans, and loan guarantees (1) In general The Under Secretary, in consultation with the Federal Communications Commission and other relevant Federal agencies, shall establish the breaking ground on rural broadband program to make grants, loans, or loan guarantees to eligible entities for broadband programs to, with respect to rural and underserved areas— (A) acquire equipment, instrumentation, networking capability, hardware and software, digital network technology, and infrastructure for broadband services; (B) construct and deploy broadband service related infrastructure; (C) ensure access to broadband service by community anchor institutions; (D) facilitate access to broadband service to low-income, unemployed, aged, and otherwise vulnerable populations