D.  FAR 52.204-10

[cir] Revises the definition of "first-tier subcontract" to allow contractors greater flexibility to determine their first-tier subcontractors.

[cir] Adds a definition of "month of award".

[cir] Adds a paragraph to remind contractors that nothing in this clause requires the disclosure of classified information.

[cir] Moves text previously at FAR 52.204-10(c)(2) to FAR 52.204-10(d)(1) to ensure the prime contractor's reporting requirements of its executive compensation are discussed in the clause before the reporting requirements for the first-tier subcontract. In addition, FAR 52.204-10(d)(1) includes a change to conform to the change made at FAR 52.204-7. The prime contractor is required to report its executive compensation in the CCR database as a part of its annual registration requirement in the CCR.

[cir] Clarifies the 80 percent and $25 million language now at FAR 52.204-10(d)(1)(i) and (d)(3)(i) by adding wording derived from the statute: "and other forms of Federal financial assistance."

[cir] Adds FAR 52.204-10(e) to state that the contractor shall not split or break down first-tier subcontract awards to a value less than $25,000 to avoid the first-tier subcontract reporting requirements.

[cir] Adds FAR 52.204-10(f), to state that the contractor is required to report information on a first-tier subcontract when the subcontract is awarded. However, continued reporting on the same subcontract is not required unless one of the reported data elements changes during the performance of the subcontract. The Contractor is not required to make further reports after the first-tier subcontract expires. FAR 52.204-10(f) requirements replace and clarify a parenthetical requirement in the interim rule at FAR 52.204-10(c)(1) for the contractor to report on any modification to the first-tier subcontract that changed previously reported data.

[cir] Relocates text previously at paragraph 52.204-10(d) to paragraph 52.204-10(g).

[cir] Deletes reference to a phase-in schedule previously at 52.204-10(e), since the phase-in schedule has been completed.

[cir] Adds a paragraph (h) to clarify responsibility for correcting incorrect data.