FAR 52.204-14 — Service Contract Reporting Requirements

Contract clause · dated Oct 2016 · prescribed in FAR 4.170 · current through FAC 2026-01

In plain English

FAR 52.204-14, Service Contract Reporting Requirements, is a contract clause prescribed at FAR 4.170, most recently dated Oct 2016. The complete official text is reproduced below, verbatim, from GSA's published FAR source files.

Its text contains no sentence requiring insertion into subcontracts; see the flowdown section below for what that does and does not mean.

Does it flow down to subcontracts?

No flowdown mandate found in the clause text

We scanned the full clause text and found no sentence directing the contractor to insert this clause into subcontracts. That is a statement about the text, not legal advice: a prime contractor may still flow terms down contractually, an agency supplement (DFARS, VAAR, …) may add requirements, and clauses listed below (if any) may order this clause into subcontracts from the outside.

Where it's prescribed

As prescribed in 4.1705(a), insert the following clause:

Prescribing reference: FAR 4.170.

The official text, verbatim

FAR 52.204-14 · Oct 2016 current through FAC 2026-01 acquisition.gov eCFR (48 CFR)

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 supplies or services (including construction) for performance of a prime contract. It does not include the Contractor’s supplier agreements with vendors, such as long-term arrangements for materials or supplies that benefit multiple contracts and/or the costs of which are normally applied to a Contractor’s general and administrative expenses or indirect costs.

  • (b) The Contractor shall report, in accordance with paragraphs (c) and (d) of this clause, annually by October 31, for services performed under this contract during the preceding Government fiscal year (October 1-September 30).

  • (c) The Contractor shall report the following information:

    • (1) Contract number and, as applicable, order number.

    • (2) The total dollar amount invoiced for services performed during the previous Government fiscal year under the contract.

    • (3) The number of Contractor direct labor hours expended on the services performed during the previous Government fiscal year.

    • (4) Data reported by subcontractors under paragraph (f) of this clause.

  • (d) The information required in paragraph (c) of this clause shall be submitted via the internet at www.sam.gov. (See SAM User Guide). If the Contractor fails to submit the report in a timely manner, the contracting officer will exercise appropriate contractual remedies. In addition, the Contracting Officer will make the Contractor’s failure to comply with the reporting requirements a part of the Contractor’s performance information under FAR subpart  42.15.

  • (e) Agencies will review Contractor reported information for reasonableness and consistency with available contract information. In the event the agency believes that revisions to the Contractor reported information are warranted, the agency will notify the Contractor no later than November 15. By November 30, the Contractor shall revise the report, or document its rationale for the agency.

  • (f)

    • (1) The Contractor shall require each first-tier subcontractor providing services under this contract, with subcontract(s) each valued at or above the thresholds set forth in 4.1703(a)(2), to provide the following detailed information to the Contractor in sufficient time to submit the report:

      • (i) Subcontract number (including subcontractor name and unique entity identifier); and

      • (ii) The number of first-tier subcontractor direct-labor hours expended on the services performed during the previous Government fiscal year.

    • (2) The Contractor shall advise the subcontractor that the information will be made available to the public as required by section 743 of Division C of the Consolidated Appropriations Act, 2010.

(End of clause)

The text above is reproduced from GSA's published FAR source files (GSA/GSA-Acquisition-FAR @ da52ccb (2026-03-30)), retrieved 2026-07-17. The official publication at acquisition.gov / eCFR controls if they differ.