Appendix A to Part 170 - Award Term
2:1.1.1.2.4.3.1.12.2 : Appendix A
Appendix A to Part 170 - Award Term I. Reporting Subawards and
Executive Compensation
a. Reporting of first-tier subawards.
Applicability. Unless you are exempt as provided in
paragraph d. of this award term, you must report each action that
equals or exceeds $30,000 in Federal funds for a subaward to a
non-Federal entity or Federal agency (see definitions in paragraph
e. of this award term).
2. Where and when to report.
i. The non-Federal entity or Federal agency must report each
obligating action described in paragraph a.1. of this award term to
http://www.fsrs.gov.
ii. For subaward information, report no later than the end of
the month following the month in which the obligation was made.
(For example, if the obligation was made on November 7, 2010, the
obligation must be reported by no later than December 31,
2010.)
3. What to report. You must report the information about
each obligating action that the submission instructions posted at
http://www.fsrs.gov specify.
b. Reporting total compensation of recipient executives for
non-Federal entities.
1. Applicability and what to report. You must report
total compensation for each of your five most highly compensated
executives for the preceding completed fiscal year, if -
i. The total Federal funding authorized to date under this
Federal award equals or exceeds $30,000 as defined in 2 CFR
170.320;
ii. in the preceding fiscal year, you received -
(A) 80 percent or more of your annual gross revenues from
Federal procurement contracts (and subcontracts) and Federal
financial assistance subject to the Transparency Act, as defined at
2 CFR 170.320 (and subawards), and
(B) $25,000,000 or more in annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial
assistance subject to the Transparency Act, as defined at 2 CFR
170.320 (and subawards); and,
iii. The public does not have access to information about the
compensation of the executives through periodic reports filed under
section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15
U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code
of 1986. (To determine if the public has access to the compensation
information, see the U.S. Security and Exchange Commission total
compensation filings at
http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report executive
total compensation described in paragraph b.1. of this award
term:
i. As part of your registration profile at
https://www.sam.gov.
ii. By the end of the month following the month in which this
award is made, and annually thereafter.
c. Reporting of Total Compensation of Subrecipient
Executives.
1. Applicability and what to report. Unless you are
exempt as provided in paragraph d. of this award term, for each
first-tier non-Federal entity subrecipient under this award, you
shall report the names and total compensation of each of the
subrecipient's five most highly compensated executives for the
subrecipient's preceding completed fiscal year, if -
i. in the subrecipient's preceding fiscal year, the subrecipient
received -
(A) 80 percent or more of its annual gross revenues from Federal
procurement contracts (and subcontracts) and Federal financial
assistance subject to the Transparency Act, as defined at 2 CFR
170.320 (and subawards) and,
(B) $25,000,000 or more in annual gross revenues from Federal
procurement contracts (and subcontracts), and Federal financial
assistance subject to the Transparency Act (and subawards); and
ii. The public does not have access to information about the
compensation of the executives through periodic reports filed under
section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15
U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code
of 1986. (To determine if the public has access to the compensation
information, see the U.S. Security and Exchange Commission total
compensation filings at
http://www.sec.gov/answers/execomp.htm.)
2. Where and when to report. You must report subrecipient
executive total compensation described in paragraph c.1. of this
award term:
i. To the recipient.
ii. By the end of the month following the month during which you
make the subaward. For example, if a subaward is obligated on any
date during the month of October of a given year (i.e.,
between October 1 and 31), you must report any required
compensation information of the subrecipient by November 30 of that
year.
d. Exemptions.
If, in the previous tax year, you had gross income, from all
sources, under $300,000, you are exempt from the requirements to
report:
i. Subawards, and
ii. The total compensation of the five most highly compensated
executives of any subrecipient.
e. Definitions. For purposes of this award term:
1. Federal Agency means a Federal agency as defined at 5 U.S.C.
551(1) and further clarified by 5 U.S.C. 552(f).
2. Non-Federal entity means all of the following, as
defined in 2 CFR part 25:
i. A Governmental organization, which is a State, local
government, or Indian tribe;
ii. A foreign public entity;
iii. A domestic or foreign nonprofit organization; and,
iv. A domestic or foreign for-profit organization
3. Executive means officers, managing partners, or any
other employees in management positions.
4. Subaward:
i. This term means a legal instrument to provide support for the
performance of any portion of the substantive project or program
for which you received this award and that you as the recipient
award to an eligible subrecipient.
ii. The term does not include your procurement of property and
services needed to carry out the project or program (for further
explanation, see 2 CFR 200.331).
iii. A subaward may be provided through any legal agreement,
including an agreement that you or a subrecipient considers a
contract.
5. Subrecipient means a non-Federal entity or Federal
agency that:
i. Receives a subaward from you (the recipient) under this
award; and
ii. Is accountable to you for the use of the Federal funds
provided by the subaward.
6. Total compensation means the cash and noncash dollar
value earned by the executive during the recipient's or
subrecipient's preceding fiscal year and includes the following
(for more information see 17 CFR 229.402(c)(2)).
[85 FR 49526, Aug. 13, 2020]