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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

  • Subcontracting Plan Report (SPR) - ISR Extension for Mid-Year 2026 

The SBA issued a 30-day extension to submit the mid-year Individual Subcontracting Reports (ISR).  With this extension, ISRs will be due June 14, 2026.  

The extension was needed to make further adjustments to the Subcontracting Plan Reporting capabilities in SAM.gov.

If you have any questions, please contact the help desk at FSD.gov.

Recent Updates

  • For Contractors: 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.

Coming Up

  • For Federal Users: Open API and Data Bank Exception Report.

Follow These Steps

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.
     

 

Changes to Reporting Processes

The transition to SAM.gov introduced several changes to the reporting requirements and processes:

  • Reporting access will be controlled by Unique Entity Identifiers (UEI) and Procurement Instrument Identification (PIID) as follows.
    • Only one report is permitted per PIID
    • Prime contractors must have a Contract Action Report (CAR)
      • First-tier subcontractors will report against a reported subcontract ID
    • The collection of specific phone numbers and email addresses is being discontinued. Only generic emails or URLs will be accepted
  • The Contracting Officer acknowledgment workflow is being replaced by enhanced business validations, AI review, and an Exception report
  • The collection of North American Industry Classification System (NAICS) codes and Product and/or Service Subcontract Awards (PSC) information on ISR/SSR reports will no longer be required
    • Entities reporting subcontract reports in SAM.gov will have the option to use a NAICS code for the subcontract that differs from the one on the prime contract. This feature will enable a more precise representation of the industry associated with the subcontract work.

Resources

Knowledge Articles for Search
Search: Knowledge

Data Dictionary

SPR: Functional Data Dictionary (KB0093498)

Validation Rules

SPR Validation Rules (KB0094758)

Training Videos