In plain English
FAR 52.247-67, Submission of Transportation Documents for Audit, is a contract clause prescribed at FAR 47.103-2, most recently dated Feb 2006. 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 47.103-2 , insert the following clause:
Prescribing reference: FAR 47.103-2.
The official text, verbatim
As prescribed in 47.103-2 , insert the following clause:
Submission of Transportation Documents for Audit (Feb 2006)
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(a) The Contractor shall submit to the address identified below, for prepayment audit, transportation documents on which the United States will assume freight charges that were paid-
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(1) By the Contractor under a cost-reimbursement contract; and
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(2) By a first-tier subcontractor under a cost-reimbursement subcontract thereunder.
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(b) Cost-reimbursement Contractors shall only submit for audit those bills of lading with freight shipment charges exceeding $100. Bills under $100 shall be retained on-site by the Contractor and made available for on-site audits. This exception only applies to freight shipment bills and is not intended to apply to bills and invoices for any other transportation services.
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(c) Contractors shall submit the above referenced transportation documents to-
________________________________________________ ________________________________________________ ________________________________________________
[To be filled in by Contracting Officer]
(End of clause)