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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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124 sections with “reporting requirements”: the first 40

  • FAR 4.1703 Reporting requirements.
    (a) Thresholds. (1) Except as exempted by OFPP guidance, service contractor reporting shall be required for contracts and first-tier subcontracts for services based on type of contract and estimated total value. For indefinite-delivery cont…
  • DFARS 204.1703 Reporting requirements.
    (a) Thresholds. Service contractor reporting of information is required in the System for Award Management (SAM) when a contract or order— (i) Has a total estimated value, including options, that exceeds $3 million; and (ii) Is for servic…
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    Basic. As prescribed in 204.1705(a)(i) and (ii), use the following clause: Reporting Requirements for Contracted Services—Basic (Jul 2021) (a) Definition. As used in this clause— First-tier subcontract means a subcontract awarded directl…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    As prescribed in 4.1705(a), insert the following clause: Service Contract Reporting Requirements (OCT 2016) (a) Definition. First-tier subcontract means a subcontract awarded directly by the Contractor for the purpose of acquiring suppli…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    As prescribed in 4.1705(b), insert the following clause: Service Contract Reporting Requirements for Indefinite-Delivery Contracts (OCT 2016) (a) Definition. First-tier subcontract means a subcontract awarded directly by the Contractor f…
  • FAR 52.222-38 Compliance with Veterans' Employment Reporting Requirements.
    …ibed in 22.1310(c), insert the following provision: Compliance With Veterans' Employment Reporting Requirements (FEB 2016) By submission of its offer, the offeror represents that, if it is subject to the reporting requirements of 38 U.S.C…
  • FAR 17.504 Reporting requirements.
    …(b) The contracting officer for the servicing agency shall ensure that service contractor reporting requirements are met in accordance with subpart 4.17, Service Contracts Inventory.
  • FAR 42.1106 Reporting requirements.
    … officers may require contractors to submit production progress reports (see 42.1107(a)). Reporting requirements shall be limited to that information essential to Government needs and shall take maximum advantage of data output generated by…
  • DFARS 242.1106 Reporting requirements.
    (a) See DoDI 5000.2, Operation of the Defense Acquisition System, for reporting requirements for defense technology projects and acquisition programs. (b)(i) Within four working days after receipt of the contractor's report, the CAO must p…
  • FAR 26.303 Data collection and reporting requirements.
    Executive Order 12928 requires periodic reporting to the President on the progress of departments and agencies in complying with the laws and requirements mentioned in the Executive order.
  • FAR 19.202-5 Data collection and reporting requirements.
    Agencies shall measure the extent of small business participation in their acquisition programs by taking the following actions: (a) Require each prospective contractor to represent whether it is a small business, veteran-owned small busin…
  • FAR 19.704 Subcontracting plan requirements.
    …ing plan; (iii) After November 30, 2017, include subcontracting data for each order when reporting subcontracting achievements for indefinite-delivery, indefinite-quantity contracts with individual subcontracting plans where the contract i…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …), use the following clause: Safeguarding Covered Defense Information and Cyber Incident Reporting (MAY 2024) (a) Definitions. As used in this clause— Adequate security means protective measures that are commensurate with the consequence…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    As prescribed in 4.1403(a), insert the following clause: Reporting Executive Compensation and First-Tier Subcontract Awards (JUN 2020) (a) Definitions. As used in this clause: Executive means officers, managing partners, or any other emp…
  • FAR 46.317 Reporting nonconforming items.
    …agraph (b) of this section, the contracting officer shall insert the clause at 52.246-26, Reporting Nonconforming Items, in solicitations and contracts—as follows: (1) For an acquisition by any agency, including the Department of Defense, …
  • FAR 52.246-26 Reporting Nonconforming Items.
    As prescribed in 46.317, insert the following clause: Reporting Nonconforming Items (AUG 2024) (a) Definitions. As used in this clause— Common item means an item that has multiple applications versus a single or peculiar application. Co…
  • DFARS 252.234-7003 Notice of Cost and Software Data Reporting System.
    …in 234.7101(a) and (a)(1), use the following provision: Notice of Cost and Software Data Reporting System—Basic (NOV 2014) (a) This solicitation includes— (1) The Government-approved cost and software data reporting (CSDR) plan for the c…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    As prescribed in 245.107(4), use the following clause: Management and Reporting of Government Property (Jan 2024) (a) Definitions. As used in this clause— As is means that the Government makes no warranty with respect to the serviceabili…
  • FAR 4.1402 Procedures.
    (a) Agencies shall ensure that contractors comply with the reporting requirements of 52.204-10, Reporting Executive Compensation and First-Tier Subcontract Awards. Agencies shall review contractor reports on a quarterly basis to ensure the …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …s provision to comply with debt collection requirements of 31 U.S.C. 7701(c) and 3325(d), reporting requirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the Internal Revenue Service (IRS). (2) The TIN ma…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …satisfies the definition of “commercial service” in FAR 2.101. Electronic Subcontracting Reporting System (eSRS) means the Governmentwide, electronic, web-based system for small business subcontracting program reporting. The eSRS is locate…
  • FAR 23.403 Emergency planning and toxic release reporting.
    …) Federal facilities are required to comply with the emergency planning and toxic release reporting requirements in EPCRA and PPA. (b) Pursuant to EPCRA, PPA, and any agency implementing procedures, every contract that provides for perform…
  • FAR 42.1501 General.
    …ncipal office is located in the Commonwealth of Puerto Rico (see 15 U.S.C. 657r(a)); (6) Reporting into databases (see subpart 4.14, and reporting requirements in the solicitation provisions and clauses referenced in 9.104-7); (7) Integri…
  • FAR 52.204-3 Taxpayer identification.
    …ns the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number. (b) All offerors must su…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    … or applicable elements of the intelligence community—see FAR 3.900(a). __(5) 52.204-10, Reporting Executive Compensation and First-Tier Subcontract Awards (JUN 2020) (Pub. L. 109-282) (31 U.S.C. 6101 note). __(6) [Reserved] __(7) 52.204…
  • DFARS 234.7100 Policy.
    (a) The cost and software data reporting (CSDR) requirement is mandatory for major defense acquisition programs (as defined in 10 U.S.C. 4201) as specified in DoDI 5000.02, Operation of the Adaptive Acquisition Framework and the DoD 5000.04…
  • DFARS 237.170-2 Approval requirements.
    … contract or task order issued by a non-DoD agency. Comply with the review, approval, and reporting requirements established in accordance with subpart 217.7 when acquiring services through use of a contract or task order issued by a non-Do…
  • FAR 4.1704 Contracting officer responsibilities.
    …definite-delivery contracts, the contracting officer shall ensure that 52.204-14, Service Reporting Requirement, is included in solicitations, contracts, and orders as prescribed at 4.1705. For indefinite-delivery contracts, the contracting…
  • FAR 42.302 Contract administration functions.
    …ure appropriate consideration. (31) Perform production support, surveillance, and status reporting, including timely reporting of potential and actual slippages in contract delivery schedules. (32) Perform preaward surveys (see Subpart 9.…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …e the clause at 252.204-7012, Safeguarding Covered Defense Information and Cyber Incident Reporting, as prescribed in 204.7304(c), to comply with section 941 of the National Defense Authorization Act for Fiscal Year 2013 (Pub. L. 112-239) a…
  • DFARS 252.204-7020 NIST SP 800-171 DoD Assessment Requirements.
    …n in the clause 252.204-7012, Safeguarding Covered Defense Information and Cyber Incident Reporting, of this contract. High Assessment means an assessment that is conducted by Government personnel using NIST SP 800-171A, Assessing Security…
  • DFARS 252.219-7004 Small Business Subcontracting Plan (Test Program).
    …ged business concern, as these terms are defined in FAR 2.101. Electronic Subcontracting Reporting System (eSRS) means the Governmentwide, electronic, web-based system for small business subcontracting program reporting. The eSRS is locate…
  • FAR 4.1705 Contract clauses.
    (a) The contracting officer shall insert the clause at 52.204-14, Service Contract Reporting Requirements, in solicitations and contracts for services (including construction) that meet or exceed the thresholds at 4.1703, except for indefin…
  • FAR 42.1104 Surveillance requirements.
    …r services and (2) consideration of the following factors: (i) Contract requirements for reporting production progress and performance. (ii) The contract performance schedule. (iii) The contractor's production plan. (iv) The contractor'…
  • FAR 52.204-8 Annual Representations and Certifications.
    …e at 52.222-26, Equal Opportunity. (xvi) 52.222-38, Compliance with Veterans' Employment Reporting Requirements. This provision applies to solicitations when it is anticipated the contract award will exceed the simplified acquisition thres…
  • FAR 52.204-16 Commercial and Government Entity Code Reporting.
    …scribed in 4.1804(a), use the following provision: Commercial and Government Entity Code Reporting (AUG 2020) (a) Definition. As used in this provision— Commercial and Government Entity (CAGE) code means— (1) An identifier assigned to e…
  • FAR 52.223-2 Reporting of Biobased Products Under Service and Construction Contracts.
    As prescribed in 23.109(c)(2), insert the following clause: Reporting of Biobased Products Under Service and Construction Contracts (MAY 2024) (a) Definitions. As used in this clause— Biobased product means a product determined by the U.…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …se at 252.215-7002, Cost Estimating System Requirements. (d) Disposition of findings—(1) Reporting of findings. The auditor shall document findings and recommendations in a report to the contracting officer. If the auditor identifies any m…
  • DFARS 217.770 Procedures.
    …ure that it is used in accordance with appropriation limitations; and (d) Collecting and reporting data on the use of assisted acquisition for analysis. Follow the reporting requirements in subpart 204.6.
  • DFARS 219.702-70 Statutory requirements for the Test Program for Negotiation of Comprehensive Small Business Subcontracting Plans.
    …ed by the Government, including but not limited to additional expenses of administration, reporting, and contract monitoring, and shall be identified in the comprehensive subcontracting plan. Liquidated damages shall be in addition to any o…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.