subsectionUpdated April 16, 2026

    FAR 3.907-1Definitions.

    Plain-English Summary

    FAR 3.907-1 is the definitions section for the Recovery Act whistleblower protections in FAR 3.9. It defines the key terms that determine who is covered, what money is covered, what kinds of disclosures are protected, and which oversight officials receive complaints or perform related duties. The section specifically addresses the meanings of Board, covered funds, covered information, Inspector General, and non-Federal employer. In practice, these definitions control whether a contractor, subcontractor, or other recipient of Recovery Act funds can invoke the whistleblower protections and whether a disclosure falls within the statute’s scope. They also matter because the definitions are intentionally broad in some places and narrow in others, which affects compliance, internal reporting, investigations, and retaliation risk. For contracting officers and contractors, this section is the gateway to understanding when Recovery Act-related whistleblower procedures apply and how to identify the proper oversight channel.

    Key Rules

    Board definition

    "Board" means the Recovery Accountability and Transparency Board established by section 1521 of the Recovery Act. This identifies the oversight body associated with Recovery Act transparency and accountability functions.

    Covered funds threshold

    Covered funds include any contract payment, grant payment, or other payment received by a contractor when the Federal Government provides any portion of the money or property demanded and at least some of the funds are appropriated or otherwise made available by the Recovery Act. The definition is broad and can capture mixed-funding situations if Recovery Act money is part of the source.

    Protected information scope

    Covered information is information the employee reasonably believes shows gross mismanagement, gross waste, a substantial and specific danger to public health or safety, abuse of authority, or a violation of law, rule, or regulation related to an agency contract tied to covered funds. The employee’s reasonable belief is important, and the subject matter must relate to the implementation, use, competition for, or negotiation of the contract.

    Inspector General meaning

    Inspector General means an Inspector General appointed under the Inspector General Act of 1978. For DoD, this means the DoD Inspector General, and if an executive agency has no Inspector General, the agency head must designate an official to perform the duties.

    Non-Federal employer definition

    A non-Federal employer is any employer that receives Recovery Act funds, including a contractor, subcontractor, or other recipient under a contract or other agreement awarded and administered under the FAR. This definition is used to identify the entities subject to the whistleblower-related requirements in this section.

    Responsibilities

    Contracting Officer

    Identify whether a contract or payment involves covered funds and understand that Recovery Act whistleblower protections may apply. Ensure contract administration and related communications account for the possibility of protected disclosures tied to covered funds.

    Contractor

    Determine whether it receives covered funds and whether employees may make protected disclosures about gross mismanagement, waste, safety dangers, abuse of authority, or legal violations. Maintain internal processes that allow concerns to be raised without retaliation.

    Subcontractor

    Recognize that it may be a non-Federal employer if it receives Recovery Act funds through a subcontract or other agreement. Handle employee disclosures appropriately and avoid retaliatory actions tied to protected information.

    Employee

    Report information only when it is reasonably believed to evidence one of the listed categories of wrongdoing related to covered funds. Understand that the protection depends on the nature of the information and its connection to Recovery Act-funded work.

    Inspector General / Designated Official

    Receive, review, or otherwise handle whistleblower-related matters under the applicable agency structure. Where an agency lacks an Inspector General, the designated official performs those duties.

    Agency

    Apply the correct oversight structure, including using the proper Inspector General or designated official. Ensure Recovery Act-related accountability and whistleblower processes are available and understood.

    Practical Implications

    1

    These definitions determine whether the whistleblower protections in FAR 3.9 apply at all, so the first practical step is always to confirm whether the funding is covered funds.

    2

    The "reasonably believes" standard means employees do not need to prove wrongdoing before reporting, but the disclosure must still fit one of the listed categories and relate to covered funds.

    3

    Mixed-funding contracts can create confusion; if any portion of the money is Recovery Act money, the contract may fall within the covered-funds definition.

    4

    Contractors and subcontractors should train managers not to retaliate against employees who raise concerns about waste, safety, abuse, or legal violations tied to Recovery Act work.

    5

    Agencies without an Inspector General must have a designated official ready to perform the required duties, so parties should know in advance where disclosures or complaints go.

    Official Regulatory Text

    As used in this section- Board means the Recovery Accountability and Transparency Board established by Section 1521 of the Recovery Act. Covered funds means any contract payment, grant payment, or other payment received by a contractor if- (1) The Federal Government provides any portion of the money or property that is provided, requested, or demanded; and (2) At least some of the funds are appropriated or otherwise made available by the Recovery Act. Covered information means information that the employee reasonably believes is evidence of gross mismanagement of the contract or subcontract related to covered funds, gross waste of covered funds, a substantial and specific danger to public health or safety related to the implementation or use of covered funds, an abuse of authority related to the implementation or use of covered funds, or a violation of law, rule, or regulation related to an agency contract (including the competition for or negotiation of a contract) awarded or issued relating to covered funds. Inspector General means an Inspector General appointed under the Inspector General Act of 1978. In the Department of Defense that is the DoD Inspector General. In the case of an executive agency that does not have an Inspector General, the duties shall be performed by an official designated by the head of the executive agency. Non-Federal employer , as used in this section, means any employer that receives Recovery Act funds, including a contractor, subcontractor, or other recipient of funds pursuant to a contract or other agreement awarded and administered in accordance with the Federal Acquisition Regulation.