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I. Reporting Subawards and Executive Compensation <br />(a) Reporting of first-tier subawards—(1) Applicability. Unless the recipient is exempt as provided in paragraph (d) of <br />this award term, the recipient must report each subaward that equals or exceeds $30,000 in Federal funds for a <br />subaward to an entity or Federal agency. The recipient must also report a subaward if a modification increases the <br />Federal funding to an amount that equals or exceeds $30,000. All reported subawards should reflect the total amount <br />of the <br />subaward. <br />(2) Reporting Requirements. (i) The entity or Federal agency must report each subaward <br />described in paragraph (a)(1) of this award term to the Federal Funding Accountability <br />and Transparency Act Subaward Reporting System (FSRS) at http://www.fsrs.gov. <br />(ii) For subaward information, report no later than the end of the month following the month in which the subaward was <br />issued. (For example, if the subaward was made on November 7, 2025, the subaward must be reported by no later <br />than December 31, 2025). <br />(b) Reporting total compensation of recipient executives for entities—(1) Applicability. The recipient must report the <br />total compensation for each of the recipient’s five most highly compensated executives for the preceding completed <br />fiscal year if: <br />(i) The total Federal funding authorized to date under this Federal award equals or <br />exceeds $30,000; <br />(ii) in the preceding fiscal year, the recipient received: <br />(A) 80 percent or more of the recipient’s annual gross revenues from Federal procurement contracts (and <br />subcontracts) and Federal awards (and subawards) subject to the Transparency Act; and <br />(B) $25,000,000 or more in annual gross revenues from Federal procurement contracts (and subcontracts) and <br />Federal awards (and subawards) subject to the Transparency Act; and, <br />(iii) The public does not have access to information about the compensation of the executives through periodic reports <br />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 <br />the Internal Revenue Code of 1986 after receiving this subaward. (To determine if the public has access to the <br />compensation information, see the U.S. Security and Exchange Commission total compensation filings at http:// <br />www.sec.gov/answers/execomp.htm.) <br />(2) Reporting Requirements. The recipient must report executive total compensation described in paragraph (b)(1) of <br />this appendix: <br />(i) As part of the recipient’s registration profile at https://www.sam.gov. <br />(ii) No later than the month following the month in which this Federal award is made, and annually after that. (For <br />example, if this Federal award was made on November 7, <br />2025, the executive total compensation must be reported by no later than December 31, <br />2025.) <br />(c) Reporting of total compensation of subrecipient executives—(1) Applicability. Unless a first-tier subrecipient is <br />exempt as provided in paragraph (d) of this appendix, the recipient must report the executive total compensation of <br />each of the subrecipient’s five most highly compensated executives for the subrecipient’s preceding completed fiscal <br />year, if: <br />(i) The total Federal funding authorized to date under the subaward equals or exceeds <br />$30,000; <br />(ii) In the subrecipient’s preceding fiscal year, the subrecipient received: <br />(A) 80 percent or more of its annual gross revenues from Federal procurement contracts <br />(and subcontracts) and Federal awards (and subawards) subject to the Transparency Act; and, <br />(B) $25,000,000 or more in annual gross revenues from Federal procurement contracts (and subcontracts), and <br />Federal awards (and subawards) subject to the Transparency Act; and <br />(iii) The public does not have access to information about the compensation of the executives through periodic reports <br />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 <br />the Internal Revenue Code of 1986 after receiving this subaward. (To determine if the public has access to the <br />compensation information, see <br />the U.S. Security and Exchange Commission total compensation filings at http://www.sec.gov/answers/execomp.htm.) <br />(2) Reporting Requirements. Subrecipients must report to the recipient their executive total compensation described in <br />paragraph <br />(c)(1) of this appendix. The recipient is required to submit this information to the <br />Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) at http://www.fsrs.gov no <br />later than the end of the month following the month in which the subaward was made. (For example, if the subaward <br />was made on November 7, 2025, the subaward must be reported by no later than December 31, 2025). <br />(d) Exemptions. (1) A recipient with gross income under $300,000 in the previous tax year is exempt from the <br />requirements to report: <br />Page: 9 of 15