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<br /> <br />26 <br />Revised 9/8/2021 <br /> Centers for Medicare & Medicaid Services <br /> Standard Grant/Cooperative Agreement Terms and Conditions <br />Attachment C <br /> <br /> <br />Award Term - Federal Financial Accountability and Transparency Act (FFATA) <br />Subaward and Executive Compensation Reporting Requirement <br /> <br />I. Reporting Subawards and Executive Compensation. <br /> <br />a. Reporting of first-tier subawards. <br /> <br />1. Applicability. Unless you are exempt as provided in paragraph d. of this award <br />term, you must report each action that obligates $25,000 or more in Federal funds <br />that does not include Recovery funds (as defined in section 1512(a)(2) of the <br />American Recovery and Reinvestment Act of 2009, Pub. L. 111-5) for a subaward to an <br />entity (see definitions in paragraph e. of this award term). <br /> <br />2. Where and when to report. <br /> <br />i. You must report each obligating action described in paragraph a.1. of this <br />award term to http://www.fsrs.gov. <br /> <br />ii. For subaward information, report no later than the end of the month <br />following the month in which the obligation was made. (For example, if the <br />obligation was made on November 7, 2010, the obligation must be reported by <br />no later than December 31, 2010.) <br /> <br />3. What to report. You must report the information about each obligating action that <br />the submission instructions posted at http://www.fsrs.gov specify. <br /> <br />b. Reporting Total Compensation of Recipient Executives. <br /> <br />1. Applicability and what to report. You must report total compensation for each of <br />your five most highly compensated executives for the preceding completed fiscal year, <br />if – <br /> <br />i. the total Federal funding authorized to date under this award is $25,000 <br />or more; <br /> <br />ii. in the preceding fiscal year, you received – <br /> <br />(A) 80 percent or more of your annual gross revenues from Federal <br />procurement contracts (and subcontracts) and Federal financial assistance <br />subject to the Transparency Act, as defined at 2 CFR 170.320 (and <br />subawards); and <br /> <br />DocuSign Envelope ID: 7832B0E4-F34E-430E-A3C2-1A6A14F29307