Individual Subcontracting Reports. The ISR shall reflect the subcontracting dollars on a PAYMENT basis only. The Payment Basis is the process of capturing subcontract dollars no sooner than the time a contractor pays the subcontractor’s invoices. This Payment Basis reporting method must be used for the entire contract term. Entering subcontracting dollars into the Government’s Electronic Subcontracting Reporting System (eSRS) on a Commitment Basis is not permitted. (A Commitment Basis, which is not allowed for this Master Contract, is the process of capturing subcontract dollars when the Contractor executes the subcontract award documents). • The Contractor shall ensure that their entries in the column “Current Goal: Percentage of Total Subcontract Awards”, is the negotiated percentages as cited in the Individual Subcontracting Plan goals. • If the Contractor does not meet the Master Contract Small Business Subcontracting Goals, they shall provide a succinct description of how goals will be achieved in the “Remarks” section of the form.
