I finally got hold of a SBA rep from the Office of Government Contracting. This was the reply. So I guess if my entire contract is 20 years, construction and performance period, I will be reporting for 20 years (but hope to retire by then:))
: It appears to me that the subcontracting plan for EPC contracts is an individual subcontracting plan since the contracts involve construction activities. Individual subcontracting plan means a subcontracting plan that covers the entire contract period (including option periods), applies to a specific contract (FAR52.219-9(b)). An ISR (Individual Subcontract Report) shall be submitted semi-annually during “contract performance” for the periods ending March 31 and September 30 (FAR52.219-9(l)(1)(i)).
I assume you only have one subcontracting plan for the contract you referred above to have a long performance period. Since the contract involves a construction period as well as a long performance period, the “contract performance” period includes the construction period and the performance period; hence, you need to report into the eSRS through the entire performance period. In fact, your subcontracting plan should cover subcontracting activities involving the construction period and the performance period and not just the construction period in accordance with FAR52.219-9(b) referred above.