FAR 4.1400—Scope of subpart.
Plain-English Summary
FAR 4.1400 is the scope statement for Subpart 4.14, which implements the Federal Funding Accountability and Transparency Act of 2006 (FFATA), as amended by the Government Funding Transparency Act of 2008. This section explains that the subpart is about two main reporting topics: subcontract award data and the total compensation of the five most highly compensated executives of the contractor and subcontractor. It also points readers to the public website where first-tier subcontract award data can be viewed, which is USAspending.gov. In practical terms, this scope provision tells contractors, subcontractors, and contracting personnel why the reporting requirements exist and what kinds of information the government expects to be reported under the subpart. It matters because these transparency requirements support public accountability for federal spending and create compliance obligations that can affect award administration, subcontract management, and executive compensation reporting. Although this section does not itself prescribe the detailed reporting mechanics, it frames the legal basis and subject matter for the rest of Subpart 4.14.
Key Rules
Implements FFATA reporting
This subpart exists to carry out section 2 of FFATA, as amended by the 2008 transparency legislation. That means the reporting requirements in the subpart are not optional policy preferences; they are statutory transparency requirements implemented through the FAR.
Covers subcontract award data
The subpart addresses reporting of subcontract award data, specifically first-tier subcontract information. In practice, this means the government is concerned with identifying certain subcontract awards made under covered federal prime contracts or grants-related awards.
Covers executive compensation
The subpart also covers reporting the total compensation of the five most highly compensated executives of the contractor and subcontractor. This requirement is intended to make high-level compensation information available for public transparency purposes when the reporting thresholds and conditions apply.
Public access to data
First-tier subcontract award data may be viewed by the public at USAspending.gov. This underscores that the information reported under the subpart is intended for public disclosure, not just internal government use.
Responsibilities
Contracting Officer
Apply the subpart’s reporting framework when administering covered awards and ensure contractors understand the transparency reporting obligations that flow from the statute and FAR implementation.
Contractor
Report subcontract award data and executive compensation information when required by the applicable FAR provisions and award terms, and ensure the information is accurate and timely.
Subcontractor
Provide executive compensation information and subcontract-related data as required by the reporting structure applicable to the prime contractor’s transparency obligations.
Agency
Implement and oversee the transparency reporting regime, including making sure the required data can be collected, validated, and made available for public access through the designated reporting systems.
Public
Use USAspending.gov to view first-tier subcontract award data that has been reported under the transparency requirements.
Practical Implications
This section is a scope provision, so it does not tell you every reporting step, but it signals that the rest of Subpart 4.14 is about public transparency reporting for subcontracts and executive compensation.
Contractors should treat these requirements as compliance obligations tied to award administration, not as optional data submissions; missing or inaccurate reporting can create contract performance and responsibility issues.
A common pitfall is assuming only prime contract data matters. This subpart specifically reaches first-tier subcontract award data and executive compensation information for both contractors and subcontractors when applicable.
Because the data is publicly viewable on USAspending.gov, contractors should expect their reported information to be externally visible and should review internal controls for accuracy before submission.
Contracting officers should ensure awardees understand that this subpart is rooted in statute and that the reporting requirements may affect subcontract management, data collection processes, and internal compensation disclosures.
Official Regulatory Text
This subpart implements section 2 of the Federal Funding Accountability and Transparency Act of 2006 (Pub.L.109-282), as amended by section 6202 of the Government Funding Transparency Act of 2008 (Pub. L. 110-252), which requires contractors to report subcontract award data and the total compensation of the five most highly compensated executives of the contractor and subcontractor. The public may view first-tier subcontract award data at http://www.usaspending.gov .