Subcontracting Plan Reporting in SAM

The Electronic Subcontracting Reporting System (eSRS.gov) retired in February 2026. All  Subcontracting reporting capabilities are now available in SAM.gov.

The Latest in Pre-Production (alpha.sam.gov)

New Updates to Subcontracting Plan Reporting (SPR) have been deployed:

• The Second/lower-tier Subcontractor Individual Subcontract Report (ISR) Reporting functionality.
  • Please refer to the “Resources” section for the updated Data Dictionary and Validation Rules.
• Federal-only Outbound API
  • Access requires a Federal System Account in SAM, and the API specifications are now available at open.gsa.gov/api/spr-api.
• Enhancements to the Government-only Exception Report
  • The drilldown report has been expanded to incorporate the following:
    • PIID
    • Referenced IDV PIID
    • First Tier Subcontract ID
    • Second or Lower Tier Subcontract ID
    • Prepared By
    • Last Modified By
    • DoW Reveal Date

Already in Production (sam.gov)

• An updated “Instructions” page for ISRs in preparation for the Second/lower-tier subcontractor reporting
• Federal users-only “Subcontracting Plan Exception Report” as a Data Bank Standard Report.
  • Please refer to the “Role Requirements” section below, under “Federal Users” to understand the role requirements.
• A redesigned “Task Order” framework within the ISR “Goals and Actuals Details” page with distinct columns for Goals and Actuals Dollars, and business validations across small business categories, applicable to Individual Subcontracting Reports (ISRs) submitted on or after February 24, 2026.  NOTE: Entities have the ability to correct their past submissions to reflect this change.
• A redesigned “Task Order” framework within the ISR “Goals and Actuals Details” page with the capability to report Part 8 BPA Calls.  This is to align with the FPDS update that flows the “Subcontract Plan” from the FSS to the Part 8 BPA and down to the Part 8 BPA Call.  NOTE: If there are Part 8 BPA Calls to report, entities have the ability to correct their submitted ISRs.
• AI Review of “Remarks” during the ISR/SSR data entry.
  • The "Validate Remarks" feature on the ISR and SSR data entry forms uses an AI mechanism to review contractor-submitted Goals, Actuals, and Remarks. Subsequently, it provides feedback, including Strengths, Weaknesses, Potential Improvements, and Suggestions.
  • This functionality saves review time and effort. The reports still require monitoring for compliance with the Subcontracting Plan and for anomalies, discrepancies, and errors. See your agency-specific guidance on monitoring responsibilities.
• Added missing FFATA-reported first-tier subcontracts into the ISR eligible workspace, specifically:
  • Type 1: Subcontract Reports referencing Delivery/Task Orders as the Prime Contract, which in turn reference a Contract (FSS, GWAC or IDC).
  • Type 2: Subcontract Reports with identical IDs that reference multiple standalone Prime Contracts.

Eligibility Criteria for Reporting

If you are in the process of submitting an Individual Subcontract Report (ISR) please be aware of the following contract restrictions applicable to your assigned role:

For Prime Contractors, please be advised that the subcontract plan on your prime contracts must be one of the four values:

• Individual Subcontract Plan
• Plan Required - Incentive Included
• Plan Required - Incentive Not Included
• Plan Required (Pre 2004)

For First-tier Subcontractors, please be advised that your subcontracts must be reported to SAM.gov Subcontract Reports valued above $550,000.00 and the associated prime contracts must have a subcontract plan as one of the four values:

• Individual Subcontract Plan
• Plan Required - Incentive Included
• Plan Required - Incentive Not Included
• Plan Required (Pre 2004)

Role Requirements

Federal Users:

1. You can search for Submitted Subcontracting Plan Reports reports using your SAM.gov account if your account fulfills the following role management requirements. See your agency-specific guidance on monitoring responsibilities.

   • Domain: Entity Registration

   • Role: SAM PMO Administrator, Entity Display Data Viewer, Agency Administrator Entity Management, Agency Roles Administrator, or Office Registration Representative

   • Object: Sitewide Search

   • Permission: View Entity FOUO Data

2. If you already have an account in SAM.gov, refer to this Knowledge Article for guidance.

Contractors:

1. Contractors can report and search Individual Subcontract Reports (ISR) and Summary Subcontract Reports (SSR) in SAM.gov using their account, if it fulfills the following role management requirements:

   • Domain: Entity Reporting

   • Role: Administrator or Data Entry

   • Object: Subcontracting Plan Reporting

   • Permission: Manage Subcontracting Plan Reports

2. If a user does not have an active SAM.gov account, they should create one using their legacy eSRS email address. Refer to this Knowledge Article for guidance. If you already have an active SAM.gov account, skip this step.
3. Sign in to SAM.gov
4. Add the eSRS entities you manage, if that applies, to your SAM.gov account. SAM.gov allows you to consolidate multiple entities under one account for easier management. You may need to request the necessary roles from your Entity Administrator.
5. Once you finish, go to your SAM.gov Workspace and select My Roles to confirm you have the required roles assigned to the entity you manage.