You must report to the U.S. General Services Administration, Office of Government-wide Policy no later than December 31 of each year. The reporting period is October 1 through September 30. Negative submissions, i.e., no data to report, are required for Chief Financial Officers (CFO) Act agencies and agencies that reported the use of first class or business class transportation accommodations for the previous reporting cycle. All other agencies may provide a negative report, as relevant.
41 C.F.R. §300-70.102