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Reporting Federal Funding

When you win an award or a grant, there are times when you need to report this information to the federal government. This is how they keep track of where the money was spent or who it has gone to.

If you are required to report on any of these, you must have an active and compliant SAM registration. All of these reporting systems require that you have a SAM and some may even require that your subcontractors also have an active SAM so that they can be reported on or report for themselves.

You will also need a account to access any of these systems.

Service Contractor Reporting

Service Contract Reports (SCRs) are updated by vendors that meet specific requirements when they have been awarded.

As of 2023, you can find the requirements for these written inside of the Federal Acquisitions Regulations (FAR) under FAR 52.204-14. This information comes from the Federal Procurement Data System (FPDS) updated for vendors and will only appear if the system sees that you have hit these thresholds.

FSRS and ESRS and Subcontractor Reporting

To allow more visibility to where prime grant and contractors are placing their funds, the federal government enacted the Federal Funding Accountability and Transparency Act (FFATA) so these primes can report on their sub-award activities.

FFATA Subaraward Reporting System (FSRS) and the Electronic Subcontracting Reporting System (eSRS) look similar and are connected. They both pull information from FPDS for contracts, while FSRS will also pull information on grants from USASpending.

Individual Subcontract Report (ISR)

Reporting within the eSRS may be mandatory because they usually are required to have a small business subcontracting plan.

An Individual Subcontract Report (ISR) is required when there are small business concerns. Each contract will need one ISR for each contract and a Summary Subcontract Report (SSR) for the entire activity. This will have the large business contractor list the amount that was awarded and the percentage from the subcontracting plan for each small business concern.

An ISR is not required for small businesses since they will not need a subcontracting plan. The exception is if a large business is participating in the Department of Defense's (DOD's) Comprehensive Subcontracting Plan. It is also not needed items where a commercial plan is approved for specific items. If a company is inside the Department of Defense's (DOD) Comprehensive Subcontracting Plan Program

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