Does the prime contractor have to provide a Individual Subcontract Report (ISR) for the period 1 January to 30 March, given the Contract period starts 1 May? What is the reference?
With respect to the contractor's requirements for reporting within the Electronic Subcontracting Reporting System (eSRS), the clause at FAR 52.219.9 states the following:
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FAR 52.219.9(l)(1) "ISR. This report is not required for commercial plans. The report is required for each contract containing an individual subcontract plan."
FAR 52.219.9(l)(1)(i): "The report shall be submitted semi-annually during contract performance for the periods ending March 31 and September 30. A report is also required for each contract within 30 days of contract completion. Reports are due 30 days after the close of each reporting period, unless otherwise directed by the Contracting Officer. Reports are required when due, regardless of whether there has been any subcontracting activity since the inception of the contract or the previous reporting period. When the Contracting Officer rejects an ISR, the Contractor shall submit a corrected report within 30 days of receiving the notice of ISR rejection."
The FAR clause states that a report is required for each contract containing an individual subcontract plan. The clause further states that the report shall be submitted semi-annually during contract performance for the periods ending March 31 and September 30. Furthermore, the reports are required when due, regardless of whether there has been any subcontracting activity since the inception of the contract. The clause does not distinguish between the "inception" of a contract and the date of award, nor does it tie contract performance only to the contractual "period of performance", nor does it tie reporting to only those periods stated within the individual subcontract plan. The clause simply states that a report is required, and shall be submitted for periods ending March 31 and September 30.
In this case, the answer rests with the judgement of the contracting officer, in consult with the Small Business Administration Procurement Center Representative. Consideration should be given to the fact that; 1) The contract contains an individual subcontracting plan, 2) The contract has an award (inception) date prior to the first reporting period of March 31, and furthermore, 3) Subcontract costs were accumulated during that period.
This response is based on the information provided. We suggest you discuss with your contracting officer and/or legal department as appropriate."