The Federal Subaward Reporting System (FSRS) collects data from Federal prime contractors on subcontracts they award and populate USASpending.gov. Prime contractors awarded a federal contract or order that is subject to Federal Acquisition Regulation clause 52.204-10 (Reporting Executive Compensation and First-Tier Subcontract Awards) are required to file a FSRS report for any subcontract greater than $25,000.