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Overview

This section defines the scope and monetary thresholds for reporting requirements related to executive compensation and subcontract awards under FAR Subpart 4.14.

Key Rules

  • Threshold: The requirements apply to all federal contracts with a total value of $40,000 or more.
  • Security Exemption: Contractors are not required to disclose or report any classified information under this subpart.
  • Reporting Depth: Subcontract reporting is strictly limited to first-tier subcontractors; reporting on second-tier or lower-level subcontractors is not required.

Practical Implications

  • Prime contractors must maintain robust tracking systems to ensure first-tier subcontract awards over the $40,000 threshold are reported in the Federal Subcontract Reporting System (FSRS).
  • The regulation simplifies administrative burdens by exempting the complex "cascading" reporting of the entire supply chain, focusing accountability solely on the direct relationship between the prime and its immediate subcontractors.

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