FAR 4.1403
Contract clause.
(a) Except as provided in paragraph (b) of this section, the contracting officer shall insert the clause at 52.204-10 , Reporting Executive Compensation and First-Tier Subcontract Awards, in all solicitations and contracts of $40,000 or more. (b) The clause is not prescribed for contracts that are not required to be reported in the Federal Procurement Data System (FPDS) (see subpart 4.6 ).
Source: acquisition.gov — FAR
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