5 C.F.R. § 370.108 – Reporting requirements.

(a) Agencies using this part must prepare and submit to OPM semiannual reports in accordance with 5 U.S.C. 3706 which must include:
1. (1) The total number of individuals detailed to, and the total number of individuals detailed from, the agency during the report period;
2. (2) A brief description of each detail reported under paragraph (a)(1) of this section including:
  1. (i) The name of the detailed individual, and the private sector organization and the agency (including the specific bureau or other agency component) to or from which such individual was detailed;
  2. (ii) The respective positions to and from which the individual was detailed, including the duties and responsibilities and the pay grade or level associated with each; and
  3. (iii) The duration and objectives of the individual's detail; and
3. (3) Such other information as OPM considers appropriate.
(b) Reports are due to OPM no later than April 7 and October 7 of each year for the immediately preceding 6-month periods ending March 31 and September 30, respectively.
(c) Agencies that do not meet the requirements of § 370.107 must prepare and submit annual reports to Congress in accordance with 5 U.S.C. 3703(e)(3), as appropriate.