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R-DFARS Clause

252.204-7023

Reporting Requirements for Contracted Services
Source deviation PDF →
Effective Date
February 17, 2026
Deviation
Versions
1

This text is not in eCFR or DITA. It is extracted from the Revolutionary FAR Overhaul deviation guide for FAR Part 4. The parsed text is a convenience layer; the Source PDF tab is authoritative. Always verify against the official deviation PDF.

As prescribed in 204.208-71(a). See the Prescription tab for the prescribing policy text.

Reporting Requirements for Contracted Services—Basic (Jul 2021)

  1. (a) Definition. As used in this clause— First-tier subcontract means a subcontract awarded directly by the contractor for the purpose of acquiring services for performance of a prime contract. It does not include the contractor's supplier agreements with vendors, such as long-term arrangements for materials or supplies or services that benefit multiple contracts and/or the costs of which are normally applied to a contractor's general and administrative expenses or indirect costs.
  2. (b) The Contractor shall report annually, by October 31, at https://www.sam.gov, on the services performed under this contract or order, including any first-tier subcontracts, during the preceding Government fiscal year (October 1-September 30).
  3. (c) The Contractor shall report the following information for the contract or order:
    1. (1) The total dollar amount invoiced for services performed during the preceding Government fiscal year under the contract or order.
    2. (2) The number of Contractor direct labor hours, to include first-tier subcontractor direct labor hours, as applicable, expended on the services performed under the contract or order during the previous Government fiscal year.
  4. (d) The Government will review the Contractor's reported information for reasonableness and consistency with available contract information. In the event the Government believes that revisions to the Contractor's reported information are warranted, the Government will notify the Contractor. Upon notification, the Contractor shall revise the reported information or provide the Government with a supporting rationale for the information. Alternate I, Reporting Requirements for Contracted Services “contract or agreement for each order” in lieu of “contract or order” in paragraph (b) and “order” in lieu of “contract or order” in paragraphs (c) and (c)(1) and (2), and identifies the dollar threshold and service acquisition portfolio groups for which orders under the contract or agreement require service contract reporting. Reporting Requirements for Contracted Services—Alternate I (Jul 2021)
    1. (a) Definition. As used in this clause— First-tier subcontract means a subcontract awarded directly by the contractor for the purpose of acquiring services for performance of a prime contract. It does not include the contractor's supplier agreements with vendors, such as long-term arrangements for materials or supplies or services that benefit multiple contracts and/or the costs of which are normally applied to a contractor's general and administrative expenses or indirect costs.
    2. (b) The contractor shall report annually, by October 31, at https://www.sam.gov, on services performed during the preceding Government fiscal year (October 1September 30) under this contract or agreement for each order, including any firsttier subcontract, which exceeds $3 million for services in the following service acquisition portfolio groups:
      1. (1) Logistics management services.
      2. (2) Equipment-related services.
      3. (3) Knowledge-based services.
      4. (4) Electronics and communications services.
    3. (c) The Contractor shall report the following information for the order:
      1. (1) The total dollar amount invoiced for services performed during the preceding Government fiscal year under the order.
      2. (2) The number of Contractor direct labor hours, to include first-tier subcontractor direct labor hours, as applicable, expended on the services performed under the order during the previous Government fiscal year.
    4. (d) The Government will review the Contractor's reported information for reasonableness and consistency with available contract information. In the event the Government believes that revisions to the Contractor's reported information are warranted, the Government will notify the Contractor. Upon notification, the Contractor shall revise the reported information or provide the Government with a supporting rationale for the information.

Prescription: 204.208-71 Additional contract clauses

As prescribed in 204.208-71(a). Scope applicability here before applying the clause.

  1. (a) Insert the basic or the alternate of the clause at 252.204-7023, Reporting Requirements for Contracted Services, in solicitations, contracts, agreements, and orders, including solicitations and contracts using FAR part 12 procedures for the acquisition of commercial products and commercial services, that—
    1. (1) Have a total estimated value, including options, that exceeds $3 million; and
    2. (2) Are for services in the following service acquisition portfolio groups:
      1. (i) Logistics management services.
      2. (ii) Equipment-related services.
      3. (iii) Knowledge-based services.
      4. (iv) Electronics and communications services.

Version history

One version on record, first captured 2026-06-11 15:46:08, effective February 17, 2026.

Prescription: 204.208-71

Prescribing text cropped from the same deviation PDF.

Prescription for 252.204-7023

Clause text (pages 26–27)

Rendered from the deviation PDF. Open the full PDF.

Source page for 252.204-7023
Source page for 252.204-7023