(a) Source of the reporting requirements. The requirements for recipients to report information about subawards and executive compensation originate in the Federal Funding Accountability and Transparency Act of 2006, as amended (31 U.S.C. 6101 note). OMB guidance at 2 CFR part 170 implements those statutory requirements and appendix A to that part provides standard Governmentwide wording of an award provision.

(b) Award terms and conditions. To implement the reporting requirements described in paragraph (a) of this section, a DoD Component's general terms and conditions must use the wording appendix E to this part provides as REP Article IV.