All Prime awardees must report first-tier sub-award information for all sub-awards of $25K or more. If initial award was below $25K but subsequent modifications result in a funded amount over $25K it will require reporting.
The required data elements include the following:
- Name of entity receiving the Federal funds
- Amount of the award
- DUNS number of entity
- Location of entity receiving the award
- Primary place of performance
- Other relevant information specified by the OMB in subsequent guidance or regulation. Compliance Supplement required for specific CFDA numbers.
- Names and total compensation of the five most highly compensated officer of the entity (if required)
Included in the requirements is the need to report the names and total compensation of the five most highly compensated officers of the entity if the entity as part of their registration profile in CCR in the preceding fiscal year meet the following:
- Received 80% or more of its annual gross revenues in Federal grants, sub awards, contracts and subcontracts
- And received $25,000,000 or more in annual gross revenues from Federal grants, sub awards, contracts and subcontracts
- And had gross income, from all sources, of $300,000 or more
- And the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of 1934 or section 6104 of the Internal Revenue Code of 1986.