$siteUrl = "http://siteUrl"
$siteCollUrl = "http://siteUrl/Reports"
$web = Get-SpWeb -site $siteUrl | Where-Object {$_.Url -eq $siteCollUrl}
$users = Invoke-SQL -sqlCommand "exec dbo.GetUserRightsForSP"
foreach ($user in $users.Rows)
{
$userSp = Get-SpUser -Identity $user["SpUser"] -Web $web
Set-SPUser -Identity $userSp -Web $web -Group $user["Group"]
}