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/usr/include/newlib/sys/resource.h is in libnewlib-dev 2.1.0-3.

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#ifndef _SYS_RESOURCE_H_
#define _SYS_RESOURCE_H_

#include <sys/time.h>

#define	RUSAGE_SELF	0		/* calling process */
#define	RUSAGE_CHILDREN	-1		/* terminated child processes */

struct rusage {
  	struct timeval ru_utime;	/* user time used */
	struct timeval ru_stime;	/* system time used */
};

#endif