Is it required to submit a eSRS report on a IDIQ's base contract when actual work is issued with task orders?
The requirement at FAR 19.702(a)(1) refers to "contract or contract modification" rather than individual task orders. In addition, the wording "expected to exceed" is used, meaning no actual funds have been expended yet the reporting requirement still exists. Every IDIQ has a minimum quantity and associated dollar value to which the reporting thresholds in FAR 19 apply. So yes...your policy folks are on target.
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