In plain English
FAR 52.232-38, Submission of Electronic Funds Transfer Information with Offer, is a solicitation provision prescribed at FAR 32.111, most recently dated Jul 2013. 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
This is a solicitation provision — it applies to offerors when submitting an offer, not to contract performance, so subcontract flowdown is generally not the operative question for it.
Where it's prescribed
As prescribed in 32.1110(g), insert the following provision:
Prescribing reference: FAR 32.111.
The official text, verbatim
As prescribed in 32.1110(g), insert the following provision:
Submission of Electronic Funds Transfer Information with Offer (Jul 2013)
The offeror shall provide, with its offer, the following information that is required to make payment by electronic funds transfer (EFT) under any contract that results from this solicitation. This submission satisfies the requirement to provide EFT information under paragraphs (b)(1) and (j) of the clause at 52.232-34, Payment by Electronic Funds Transfer-Other than System for Award Management.
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(1) The solicitation number (or other procurement identification number).
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(2) The offeror’s name and remittance address, as stated in the offer.
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(3) The signature (manual or electronic, as appropriate), title, and telephone number of the offeror’s official authorized to provide this information.
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(4) The name, address, and 9-digit Routing Transit Number of the offeror’s financial agent.
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(5) The offeror’s account number and the type of account (checking, savings, or lockbox).
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(6) If applicable, the Fedwire Transfer System telegraphic abbreviation of the offeror’s financial agent.
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(7) If applicable, the offeror shall also provide the name, address, telegraphic abbreviation, and 9-digit Routing Transit Number of the correspondent financial institution receiving the wire transfer payment if the offeror’s financial agent is not directly on-line to the Fedwire and, therefore, not the receiver of the wire transfer payment.
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(End of provision)