Attachment B-2 CFR Part 170.pdf

This document is Attachment B to a federal award term related to 2 CFR Part 170, specifically addressing reporting requirements for subawards and executive compensation. The attachment outlines detailed compliance guidelines for non-Federal entities and Federal agencies receiving Federal funds, with a focus on reporting obligations for subawards that equal or exceed $30,000. Key requirements include reporting each obligating action through http://www.fsrs.gov, submitting information about subaward details no later than the end of the month following the month of obligation, and providing comprehensive information about first-tier subawards and executive compensation.

The document establishes specific reporting criteria for total compensation of executives, with exemptions for entities with gross income under $300,000 in the previous tax year. It provides explicit definitions for terms such as "Federal Agency", "Non-Federal entity", "Executive", "Subaward", and "Subrecipient", creating a comprehensive framework for financial transparency. The attachment mandates reporting of names and total compensation for the five most highly compensated executives, with different reporting requirements based on the percentage of annual gross revenues from Federal procurement contracts and financial assistance subject to the Transparency Act. Reporting must be completed through the Sam.gov registration profile and must adhere to specific timelines and documentation standards.