52.204-10 — Reporting Executive Compensation and First-Tier Subcontract Awards
Researched by the BidStride Research Team
What This Clause Requires
Requires reporting of executive compensation and first-tier subcontract awards in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Official Regulation Text
See 48 CFR 52.204-10 for the full regulatory text. This clause implements the Federal Funding Accountability and Transparency Act (FFATA). Contractors must report first-tier subcontract awards and executive compensation data in FSRS.gov to enable public transparency in federal spending.
Compliance Checklist
- Report first-tier subcontract awards of $30,000+ within 30 days of award in FSRS
- Report total compensation of five most highly compensated executives annually
Flow-Down to Subcontractors
No flow-down required
This clause applies only to the prime contract and does not need to be flowed down to subcontractors.
Frequently Asked Questions
Any first-tier subcontract award of $30,000 or more under a prime contract of $30,000 or more must be reported in FSRS within 30 days of award. This is a public database — your subcontracting data will be visible to anyone.
If you received 80% or more of your annual gross revenue from federal awards AND received more than $25M in total federal awards in the prior year AND the public does not have access to your compensation data, you must report your top 5 executives' total compensation.
Log in to FSRS.gov using your SAM.gov credentials. Reports are submitted by the prime contractor — subcontractors do not report to FSRS. However, you may need to collect UEI numbers and award details from your subcontractors.
Delinquent or inaccurate FSRS reporting can result in negative past performance ratings, administrative remedies, and in severe cases, suspension or debarment. FSRS compliance is increasingly monitored by agency CORs during contract administration.
This summary is for informational purposes only and reflects the BidStride Research Team's plain-English interpretation of the regulation. It is not legal advice and does not constitute an attorney-client relationship. Always consult the official Federal Acquisition Regulation (FAR) or Defense Federal Acquisition Regulation Supplement (DFARS) text and qualified legal counsel for compliance decisions.