2 CFR 170 on the e-CFR is here.
You might find my current study guide for 2 CFR 170 easier to reference.
REVISION HISTORY (most recent on top)
13AUG2020 – 85 FR 49506 et seq. (2 CFR 170 details start at 49526)
Sweeping, clarifying changes. Synopsis here.
14SEP2010 – 75 FR 55663 et seq. (2 CFR 170 details at 55669)
Initial publication implementing the Federal Funding Accountability and Transparency Act of 2006 (Public Law 109–282, as amended by section 6202 of Public Law 110–252 (see page 2387 of pdf), hereafter referred to as ‘‘the Transparency Act’’ or ‘‘the Act’’ - FFATA).
The FFATA establishes requirements for recipients’ reporting of information on subawards and executive total compensation.
Note that FFATA requires reporting of two elements of data:
- each subaward action that obligates $25,000 or more (reported via FSRS—this threshold amount increases in NOV 2020), and
- total compensation and names of the top five executives of each recipient/subrecipient,
but only when all of the following conditions are met:
- 80% or more of the prior year annual gross revenue of the recipient/subrecipient is from US federal sources; AND
- $25 million or more in annual gross revenues are from federal awards; AND
- executive compensation information is not already published under SEC and IRS requirements.
Enter "FFATA" into any decent search engine for a ton of information on the FSRS and this requirement.
See also: About 2 CFR 25; About 2 CFR 180