FAR 32.006-5
Reporting.
(a) In accordance with 41 U.S.C. 4506(h) , the head of an agency, other than the Department of Defense, shall prepare a report for each fiscal year in which a recommendation has been received pursuant to 32.006-4 (a). Reports within the Department of Defense shall be prepared in accordance with 10 U.S.C. 3806(h) . (b) In accordance with 41 U.S.C. 4506(h) and 10 U.S.C. 3806(h) , each report shall contain- (1) Each recommendation made by the remedy coordination official; (2) The actions taken on the recommendation(s), with reasons for such actions; and (3) An assessment of the effects of each action on the Government.
Source: acquisition.gov — FAR
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