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Subcontracting Plan Reporting in SAM

As of 02/20/2026, the Electronic Subcontracting Reporting System (eSRS.gov) is retired, and all the Subcontracting reporting capabilities are available on SAM.gov.

Coming up on 03/24/2026: AI Review, Open API and Data Bank Anomaly Report.

Follow These Steps

Federal Users:

  1. You do not report or review the Subcontracting Plan Reports, but you can search for Submitted reports using your SAM.gov account, if it fulfils the following role management requirements:
    • 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. Refer to this Knowledge Article for guidance, if you already have an account in SAM.gov.

Entities:

  1. You can report and search Individual Subcontract Reports (ISR) and Summary Subcontract Reports (SSR) in SAM.gov using your account, if it fulfils the following role management requirements:
    • Domain: Entity Reporting
    • Role: Administrator or Data Entry
    • Object: Subcontracting Plan Reporting
    • Permission: Manage Subcontracting Plan Reports
  2. If you don't have an active SAM.gov account: Create one using your 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 here.
  4. Add your eSRS entities you manage, if that applies, to your SAM.gov account since 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 are responsible for.
     

 

Changes to Reporting Processes

The transition to SAM.gov will also introduce several changes to the reporting requirements and processes:

  • Reporting access will be controlled by Unique Entity Identifiers (UEI) and Procurement Instrument Identifications (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 an anomaly report, AI review, and enhanced business validations.
  • 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 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
They have been posted here: 
https://www.fsd.gov/gsafsd_sp?id=kb_category&kb_category=615b3cb61b863250205e8736624bcbb5